The Return On Investment concept is used for investment evaluation and for performance measurement. In both fields, the Japanese and Western firms practices differ largely. Local strategies and local way of management support theses differences, as well as some features of the economic and cultural environments.
ANCELIN-BOURGUIGNON, A. (1994). Instruments de gestion et culture : le cas du retour de l'investissement. Intercultures, pp. 151-168.