Many researchers have studied the Japanese people and Japanese management practices. We summarized that literature up to 1991. Our purpose was to compare U.S. and Japanese workers and management practices to show how the observed differences are linked to the need for different management accounting and control systems. The article is divided into four main sections as indicated below. Each section includes a table comparison that did not appear in the published version of the article. Much of this summary was taken from an earlier version of the paper that I presented at the Western Regional Meeting of the American Accounting Association in 1991.