Sony Corp. investor Daniel Loeb, pressing the case for an initial public offering of the company¡¯s entertainment unit, has leveled new criticism at management of the company¡¯s film and television studio.

Sony Pictures Entertainment ¡°is characterized by a complete lack of accountability and poor financial controls¡± under U.S. Chief Executive Officer Michael Lynton and Amy Pascal, the studio co-chairwoman, Loeb¡¯s Third Point LLC said Monday in its quarterly letter to investors.

Loeb¡¯s latest salvo comes as the Tokyo-based company prepares to report first-quarter results this week. While Chief Executive Officer Kazuo Hirai has improved the struggling electronics business, Sony does not sufficiently address entertainment issues such as the movie flops ¡°After Earth¡± and ¡°White House Down¡± with investors, Third Point said.