This research project examines the relationships between HR policies, management accounting and organisational performance on the basis of international case studies and interviews across a range of industries from building materials to software development.

* Explores the relationship between different HR policies and organisational performance and how management accountants can establish links between the two;

* The first to extend existing research into Japanese companies to give a different perspective and another point of comparison;

* Case study results are tested in the telephone survey for better accuracy and insight

* Original, cutting-edge research funded by the Chartered Institute of Management Accountants

* Unique international perspective: extends existing research into Japanese companies to give a different perspective and another point of comparison

* Results of six extensive case studies and 100 telephone interviews

Takeo Yoshikawa (1912-1993) was an ensign in the Imperial Japanese Navy and a naval intelligence officer assigned the task of spying on the U.S. Pacific Fleet at Pearl Harbor. Assuming the alias "Morimura" and the role of secretary at the Japanese Consulate-General in Honolulu in March of 1941, Yoshikawa was able to travel all over the Hawaiian Islands to gather intelligence. His reporting during the nine months preceding the outbreak of the Pacific War would help pave the way for Japan's surprise attack at Pearl Harbor. Yoshikawa's memoirs-published here in English for the first time-offer a gripping spy story, personal confessions, and a Japanese eyewitness view of the war in the Pacific.