This paper attempts to elucidate the function of the corporate systems towards the realization of the management philosophy. The case study company, Omron Corporation, had formulated a long-term management plan by interpreting its management philosophy more concretely and focusing on priority areas in order to increase environmental goal congruence over a time axis. Furthermore, the medium term management plan made the long-term management plan more concrete and linked its achievement to executive compensation. The medium-term management plan was then cascaded into the short-term management plan, and the degree of achievement was reflected in divisional performance evaluations. In this way, the company was creating a system to translate abstract super-long-term management philosophy into concrete more shorter-term management plans for realizing corporate philosophy on the actual corporate site. In other words, it was concluded that the role of the corporate systems in realizing the management philosophy （i.e. environmental goal congruence on time axis） is to ‘interpret’ the management philosophy in accordance with the internal and external needs of the company in each era, ‘focus’ on the company’s business areas and ‘indicate concretely’ the specific activities needed at the company’s site by means of performance indicators.
