A Comparison of Japanese and U.S. Corporate Financial Accountability and its Impact on the Responsibilities of Corporate Managers

Business Ethics Quarterly 5 (3):479-497 (1995)
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This paper addresses whether the adoption of Japanese financial practices by U.S. corporations can be used as a basis for encouraging U.S. managers to promote the interests of their (human) organizations over those of stockholders. An historical overview is provided of how the corporate organization in each country evolved and the corresponding development of managers’ responsibilities to the corporate organization versus shareholders. These concepts are then examined within the context of each country’s contemporary corporate financial structure and the corresponding financial responsibilities of managers to the corporate organization versus shareholders. A discussion is then provided of whether the values embodied in each system would affect the ability of the United States to encourage a more “corporate-oriented” ethic in its managers by adopting Japanese financial practices



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