TY - JOUR T1 - Implementing ABM with Hoshin Management JF - Management Accounting Quarterly Y1 - 2000 A1 - Asada,Takayuki A1 - Bailes,Jack A1 - Suzuki,Kenichi KW - Accounting AB - Illustrating the value of cross-cultural fertilization, a Japanese company applied the American top-down approach of ABM and integrated this system with Hoshin management, a bottom-up gradual process improvement approach. CP - Winter, 2000 U2 - a U4 - 644466688 ID - 644466688 ER -