上埜進が1991年にSouthern Illinoins Universityで執筆した博士論文をベースに編集した共著論文の紹介です。

Susumu Ueno and Frederick H. Wu, The Comparative Influence of Culture on Budget Control Practices in the United States and Japan, The International Journal of Accounting (The University of Illinois)
vol.28 (No.1), 17-39, 1993. 

To read this article, please visit at https://archive.org/stream/internationaljou28univ.