• Skip to content
  • Skip to navigation
Contact us
Grant Thornton logo
  • Insights
  • About us
  • Contact us
  • English
Global site
  • Global site
  • Africa
  • Americas
  • Asia Pacific
  • Europe
  • Middle East
    Services
    • Japan Desk
    Audit and Assurance
    We deliver value-added audit and assurance services to our clients, helping them manage their fiscal responsibilities with prudence and foresight.
    See Overview
    • Audit approach overview
      Our audit approach will allow our client's accounting personnel to make the maximum contribution to the audit effort without compromising their ongoing responsibilities
    • Annual and short period audit
      At P&A Grant Thornton, we provide annual and short period financial statement audit services that go beyond the normal expectations of our clients. We believe strongly that our best work comes from combining outstanding technical expertise, knowledge and ability with exceptional client-focused service.
    • Review engagement
      A review involves limited investigation with a narrower scope than an audit, and is undertaken for the purpose of providing limited assurance that the management’s representations are in accordance with identified financial reporting standards. Our professionals recognize that in order to conduct a quality financial statement review, it is important to look beyond the accounting entries to the underlying activities and operations that give rise to them.
    • Other Related Services
      We make it a point to keep our clients abreast of the developments and updates relating to the growing complexities in the accounting world. We offer seminars and trainings on audit- and tax-related matters, such as updates on Accounting Standards, new pronouncements and Bureau of Internal Revenue (BIR) issuances, as well as other developments that affect our clients’ businesses.
    Tax Advisory and Compliance
    We help you identify the opportunities and pitfalls that can significantly affect your...
    See Overview
    • Tax advisory
      With our knowledge of tax laws and audit procedures, we help safeguard the substantive and procedural rights of taxpayers and prevent unwarranted assessments.
    • Tax compliance
      We aim to minimize the impact of taxation, enabling you to maximize your potential savings and to expand your business.
    • Corporate services
      For clients that want to do business in the Philippines, we assist in determining the appropriate and tax-efficient operating business or investment vehicle and structure to address the objectives of the investor, as well as related incorporation issues.
    • Tax education and advocacy
      Our advocacy work focuses on clarifying the interpretation of laws and regulations, suggesting measures to increasingly ease tax compliance, and protecting taxpayer’s rights.
    Advisory Services
    We believe there is an optimal solution to every business challenge. Using our Firm's breadth and depth of specialized expertise, we work with you to find...
    See Overview
    • Business risk services
      Our business risk services cover a wide range of solutions that assist you in identifying, addressing and monitoring risks in your business. Such solutions include external quality assessments of your Internal Audit activities' conformance with standards as well as evaluating its readiness for such an external assessment.
    • Business consulting services
      Our business consulting services are aimed at addressing concerns in your operations, processes and systems. Using our extensive knowledge of various industries, we can take a close look at your business processes as we create solutions that can help you mitigate risks to meet your objectives, promote efficiency, and beef up controls.
    • Transaction services
      Transaction advisory includes all of our services specifically directed at assisting in investment, mergers and acquisitions, and financing transactions between and among businesses, lenders and governments. Such services include, among others, due diligence reviews, project feasibility studies, financial modelling, model audits and valuation.
    • Forensic advisory
      Our forensic advisory services include assessing your vulnerability to fraud and identifying fraud risk factors, and recommending practical solutions to eliminate the gaps. We also provide investigative services to detect and quantify fraud and corruption and to trace assets and data that may have been lost in a fraud event.
    • Cyber advisory
      Our focus is to help you identify and manage the cyber risks you might be facing within your organization. Our team can provide detailed, actionable insight that incorporates industry best practices and standards to strengthen your cybersecurity position and help you make informed decisions.
    • ProActive Hotline
      Providing support in preventing and detecting fraud by creating a safe and secure whistleblowing system to promote integrity and honesty in the organisation.
    Business Process Solutions
    We provide solid, first-rate support for your key accounting and administrative activities, such as outsourced accounting, payroll, and accounting-related...
    See Overview
    • Accounting services
      At P&A Grant Thornton, we handle accounting services for several companies from a wide range of industries. Our approach is highly flexible. You may opt to outsource all your accounting functions, or pass on to us choice activities.
    • Staff augmentation services
      We offer Staff Augmentation services where our staff, under the direction and supervision of the company’s officers, perform accounting and accounting-related work.
    • Payroll Processing
      Payroll processing services are provided by P&A Grant Thornton Outsourcing Inc. More and more companies are beginning to realize the benefits of outsourcing their noncore activities, and the first to be outsourced is usually the payroll function. Payroll is easy to carve out from the rest of the business since it is usually independent of the other activities or functions within the Accounting Department.
    Japan Desk
    Japan Desk
    See Overview
    Careers
    Careers
    • FAQs
    Careers
    With our unique culture and opportunities, our organisation is a place where you can grow. Wherever you are in your career, we help you to make a difference...
    See Overview
    Why Grant Thornton is a great place to work
    We value each of the 50,000 people in our member firms equally and appreciate every contribution across Grant Thornton.
    See Overview
    • Our values
      Grant Thornton prides itself on being a values-driven organisation and we have more than 38,500 people in over 130 countries who are passionately committed to these values.
    • Global culture
      Our people tell us that our global culture is one of the biggest attractions of a career with Grant Thornton.
    • Learning & development
      At Grant Thornton we believe learning and development opportunities allow you to perform at your best every day. And when you are at your best, we are the best at serving our clients
    • Global talent mobility
      One of the biggest attractions of a career with Grant Thornton is the opportunity to work on cross-border projects all over the world.
    • Diversity
      Diversity helps us meet the demands of a changing world. We value the fact that our people come from all walks of life and that this diversity of experience and perspective makes our organisation stronger as a result.
    • In the community
      Many Grant Thornton member firms provide a range of inspirational and generous services to the communities they serve.
    • Behind the Numbers: People of P&A Grant Thornton
      Discover the inspiring stories of the individuals who make up our vibrant community. From seasoned veterans to fresh faces, the Purple Tribe is a diverse team united by a shared passion.
    Opportunities
    If you wish to develop your talents to the fullest and build a fulfilling career, join P&A Grant Thornton, where you will be part of a dynamic...
    See Overview
    • Fresh Graduates
      Fresh Graduates
    • Students
      Whether you are starting your career as a graduate or school leaver, P&A Grant Thornton can give you a flying start. We are ambitious. Take the fact that we’re the world’s fastest-growing global accountancy organisation. For our people, that means access to a global organisation and the chance to collaborate with more than 40,000 colleagues around the world. And potentially work in different countries and experience other cultures.
    • Experienced hires
      P&A Grant Thornton offers something you can't find anywhere else. This is the opportunity to develop your ideas and thinking while having your efforts recognised from day one. We value the skills and knowledge you bring to Grant Thornton as an experienced professional and look forward to supporting you as you grow you career with our organisation.
    FAQs
    If you would like to join Grant Thornton, you may have a few questions about our organisation, how we do business, our culture and our global opportunities....
    See Overview
    Industries
    Industries
    • Consumer products
    • Education
    • Energy and natural resources
    • Financial services
    • Not for profit
    • Outsourcing
    • Public sector
    • Real estate and construction
    • Technology, media and communications
    • Travel, tourism and leisure
    • Retail industry
    Industries
    By ensuring that our clients are matched with professionals most familiar with their industry, P&A Grant Thornton aims to provide a seamless onboarding...
    See Overview
    Consumer products
    Emerging markets and shifting consumer demand are creating new opportunities in food and beverage, with business leaders investing in new products, markets,...
    See Overview
    Education
    Our vision is to help learning institutions and business organisations go beyond and create powerful learning cultures through technology integration,...
    See Overview
    Energy and natural resources
    Energy markets worldwide are undergoing major changes. P&A Grant Thornton can help you understand and navigate ensuing challenges and make sure you have the...
    See Overview
    Financial services
    Optimism is slowly returning to the global economy, but the financial services industry needs to regain the trust of public and private bodies. To truly go...
    See Overview
    Not for profit
    Across the globe, not for profit organisations are increasingly expected to deliver more, while at the same time facing cuts in government funding and...
    See Overview
    Outsourcing
    The outsourcing industry is one of the fastest growing sectors in the Philippines. Growth in the industry is at an annual average rate of 20%. The industry is...
    See Overview
    Public sector
    Across the globe, countries are moving towards leaner, more commercial, locally focused, and responsive government and public sectors. At P&A Grant Thornton,...
    See Overview
    Real estate and construction
    Opportunity and optimism have emerged within the retail estate and construction industry. At P&A Grant Thornton, it’s our goal to help you benefit from these...
    See Overview
    Technology, media and communications
    At P&A Grant Thornton, we’ll work with you to capitalise on all opportunities, manage the inherent risks the industry has to offer, and provide relevant...
    See Overview
    Travel, tourism and leisure
    Dynamic businesses need to move with speed and purpose if they want to capitalise on opportunities in hospitality and tourism. At P&A Grant Thornton, we know...
    See Overview
    Retail industry
    With operational cost, price competition, and currency volatility, pressure on profits continues to pile on retailers. Advancements in e-commerce are also...
    See Overview
    • Contact us
    • English
    1. Home
    2. Alerts and Publications
    3. Japan Desk
    4. Japanese Articles 会計税務記事
    5. 連載:もし工場長が企業経営者になったら
    6. もし工場長が企業経営者になったら 第13回

    もし工場長が企業経営者になったら 第13回

    04 Aug 2017

    もし工場長が企業経営者になったら 第13回

    もし工場長が企業経営者になったら

    第13回 人・組織に対する客観視(1)-フィリピンの人・組織を理解する-

    P&A グラントソントン 伏見将一

    日本の工場長からフィリピン法人社長に就任した場合、経営の知識・経験が不足していたとしても、経営者になったからには経営全般に対して責任を負い、自社の客観視を行う必要がある。前回まで説明をしてきたフィリピン法人の事業戦略を立案した後、それを実行するにあたっては、フィリピン法人の人・組織が重要となる。

    フィリピン法人の経営者は、日本の組織に属し日本人を指導してきた経験はあっても、外国の組織に属し外国人を指導した経験がないにも関わらず、経営者としてフィリピン法人の組織マネジメントを行う責任がある。

     

    日本式組織か、フィリピン式組織か

    フィリピンの安価な人件費の恩恵を受けながら、離職率を減らし社内の技術を向上させるという無理難題に立ち向かい、日々頭を悩ましているフィリピン法人の経営者は多いと思うが、どのような組織マネジメントが自社にとって適切であるのか答えを持っているフィリピン法人は、あまりないというのが実態である。 まず、前提として、日本式の組織にすべきか、フィリピン式の組織にすべきか、という論点があるかと思うが、日系企業であるのであるから、原則的には、日本式の組織をベースとして、フィリピンの人・組織を理解しながら、項目ごとに長所短所を考慮して、フィリピン式または日本式でもフィリピン式でもない新しい方式にカスタマイズしていくことになる。

    フィリピンの経済状況は、よく日本の高度経済成長期と比較されることが多いが、組織マネジメントについては、どうであろうか。日系企業が高度経済成長期に利用していた終身雇用や年功序列といった制度を、そのままフィリピン法人に適用することが望ましくないのはイメージし易いと思う。

    一方、日本式の家族経営をイメージさせるアットホームな雰囲気で組織作りに成功しているフィリピン法人も複数見かける。

     なお、フィリピンでの組織マネジメントにあたり、フィリピンの組織から日本の組織が見習わなければならないことも発見される。その際には、積極的にそれを取り入れ、必要に応じて、親会社にもフィードバックすることで、親会社にとってもグローバル企業に近づくチャンスとなる。 

     

    フィリピンの人・組織を理解する

    一般的なフィリピン人の特徴としてホスピタリティがあり、英語ができるため、日系企業との相性が良いという点があげられる。

    一方で、会社に対する忠誠心が低い、責任感がない等の声も耳にする。それぞれのフィリピン人の特徴についての真偽は各人でお持ちだと思うが、それを良い悪いと評価することがゴールではなく、客観的に捉えて、日系企業に合う人材として、育てていく仕組みの構築が求められる。

    フィリピン人の仕事に対する意識、フィリピン人が会社に求めていることを理解しないまま、日系企業のやり方を押し付けても、当然にうまくいく訳がない。

    フィリピン人にとっては問題ではないと考えていることが、日本人にとっては問題となることが多く、これに頭を悩ませことは数え切れない。例えば、フィリピンでは家族との関係が非常に大切である。

    家族のために仕事をしているという意識が強いため、家族に何か問題があった場合、それにより仕事の納期が間に合わなくなるとしても、仕事を休んで家族を優先することがある。

    日本人からすると、責任感がないと考えてしまうこともあるかもしれないが、彼らとしては当然のことである。

     なお、逆に日本人にとっては問題ではないと考えていることが、フィリピン人にとっては問題となることも多いので、これにも注意が必要である。

    フィリピンという地域でフィリピン人と仕事をする立場として、まずは、彼らの文化・慣行・要望を学び、理解するプロセスから始め、その後、日系企業の文化を彼らに受け入れてもらうというプロセスを進めていかなければならない。

     

    人・組織の評価プロセス

    人・組織の現状を把握するにあたって、評価プロセスにおける3つの視点をご紹介する。

     人・組織の現状を把握するとは、具体的には、キーマンやキーとなる組織はなにか、また、問題となる人や組織はないか、風土・文化はどのようなものなのかということを理解していくことになる。

    <評価プロセスの3つの視点>

    1.  人:個人の問題点、個人間の問題点の把握
    2. 組織:部署ごとに状況・部署内の問題点・部署間の問題点の把握
    3. 風土:会社の生活習慣病、経営者自身の心身の生活習慣病、家庭の生活習慣病にかかっていないかの把握

    次回は人・組織・風土の項目ごとに、話をしていく。⇒次回

     

    伏見 将一(ふしみ しょういち) P&A グラントソントン Japan Desk Director 公認会計士(日本)

    2005年に太陽有限責任監査法人入所。上場企業及び外資企業に対する法定監査業務、財務デューデリジェンス業務や上場支援業務等に従事。また、軍師アカデミー会員として中小企業コンサルの経験を有する。2013年よりフィリピンTOP4の会計事務所であるP&Aグラントソントンの業務に関与。日本の会計・税務との相違に基づいたフィリピンの複雑な会計・税務に関する実務的なアドバイス等、日本人経営者および日系企業の多様なニーズに対応したサービスを提供している。

    P&A グラントソントンJapan Desk:約200社のフィリピン日系企業に対して、監査、税務、アウトソーシング、会社設立、アドバイザリー等会計全般サービスを日本人4名体制で提供している。

    お問い合わせ:

    Japan.Desk@ph.gt.com

    CONNECT CONNECT

    • Meet Our People
    • Contact us
    • Our heritage
    • Locations

    ABOUT ABOUT

    • Careers
    • News Centre
    • ProActive Hotline

    LEGAL LEGAL

    • Privacy
    • Cookie policy
    • Disclaimer
    • Site map

    Our Core Services Our Core Services

    • Audit and Assurance
    • Tax Advisory and Compliance
    • Advisory Services
    • Outsourcing and Managed Services
    • Japan Desk

    Follow usFollow us

    ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide services to their clients and/or refers to one or more member firms, as the context requires. ‘GTIL’ refers to Grant Thornton International Ltd (GTIL). P&A Grant Thornton is a member firm of GTIL. GTIL and each member firm of GTIL is a separate legal entity. GTIL is a nonpracticing, international coordinating entity organised as a private company limited by guarantee incorporated in England and Wales. GTIL does not deliver services in its own name or at all. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. The name ‘Grant Thornton’, the Grant Thornton logo, including the Mobius symbol/ device are trademarks of GTIL. All copyright is owned by GTIL, including the copyright in the Grant Thornton logo; all rights are reserved.