PoD: a vast Purge, with the IJN clique losing their heads in 1936.
So you now have the IJAN, Imperial Japanese Army Navy.
The Army is much more concerned about transport across the water, than the Chimera of 'Decisive Battle' where the USA begs for peace afterwards.
They pay more attention to details.like freighters, and how to protect them.
tl;dr -- the fish is rotten from the head down, but the Army is worse than the Navy
Begging your pardon, but the Army was even worse at allocating funds than the Navy. If anything, they were even more resistant to change and innovation than the Navy, since the Navy officers at least visited foreign schools and went sightseeing in foreign lands during their educational period, giving them at least some view on what the world looked like and what it could do. The Army had none of that.
Sure, the Army produced great generals like Yamashita, Okamura and Hata, but their education was still limited.
Moreover, the Army had a system whereby the junior officers would take it upon themselves to be the enforcers of religious zeal and chest-thumping patriotism, and would denounce and assassinate both civilians
and superiors they felt were not being patriotic enough. When things weren't going their way, for example a superior doesn't want to invade X country
right fucking now, different junior officer factions decided to force their superiors to do something by... expediting the process.
Look up Manchurian Incident. Once these incidents happened, the Army was forced to follow them in because not doing so would be seen as unpatriotic and defeatist, which would lead to... trouble. Thus, the higher officers were forced to go along with it, and generally tried to keep out of their way as much as possible.
This would lead to situations where junior officers would rise, find themselves in the position of their once-superiors, and decide to do something bloody stupid to show off their patriotism, like invade
friendly nations' colonies! I'm not kidding. Look up
Rikichi Ando: he's the guy who started the Pacific War by invading French Indochina while the Japanese government was negotiating with them for military access.
This provoked the American oil embargo! This, uncharacteristically, led to Ando being forced into retirement.
Generals, especially generals who had been around a long time and had accumulated a well-known political career as Army moderates, lived in mortal fear of these guys, because they recognized that a.) they would get Japan in shit it couldn't get out of, b.) they wouldn't hesitate to kill superiors, and c.) they wouldn't hesitate to kill members of enemy factions.
Note, by the way, that while the Navy was noticeably less prone to this kind of behavior, it still engaged in assassinations to the max.
Look up: League of Blood incident, May 15 incident, invasion of Manchuria, invasion of Indochina, February 26 incident, March incident, Imperial Colors incident, November incident.
There may be more I've missed.