According to Exhibit 13.8, the top-three budget goals for divisional managers of Japanese companies are sales volume,

Question:

According to Exhibit 13.8, the top-three budget goals for divisional managers of Japanese companies are sales volume, net profit, and production cost, in that order, whereas those of U.S. companies are return on investment, controllable profit, and net profit, in that order.
Required:
Explain the possible reasons for differences in budget goals of Japanese and U.S. companies.