Management Accounting, Human Resource Policies and Organisational Performance in Canada, Japan and the UK 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