ABSTRACT
At the outset of the project, the Institute of Management Accountants established a project committee to oversee the entire project. The research team, consisting of Robin Cooper and Regine Slagmulder, selected the research sites, visited the sites, researched the individual cases, prepared and cleared the cases, analyzed the research findings, and prepared a synthesis of those findings. All the research sites documented in this series are located in Japan. The chapter describes the nine firms included in the interorganizational cost management sample. The nine firms are Citizen Watch Company Ltd, Kamakura Iron Works Company Ltd , Komatsu Ltd, Miyota Company Ltd , Olympus Optical Company Ltd, Omachi Olympus Ltd, Tokyo Motors Ltd, Toyo Radiator Company Ltd, and Yokohama Corporation Ltd. Olympus and Citizen were contacted directly based on their reputations for innovative and competitive products. Omachi Olympus and Miyota, are 100% subsidiaries of Olympus Optical and Citizen Watch, respectively.
