Japanese Management Accounting Today

Edited by Yasuhiro Monden, Masanobu Kosuga, Yoshiyuki Nagasaka, Shufuku Hiraoka and Noriko Hoshi

in World Scientific Books from World Scientific Publishing Co. Pte. Ltd.

Abstract: This book investigates how different types of Japanese management systems are able to motivate stakeholders, including employees, top management, stockholders, customers and transaction partners, to participate actively in the organizational behavior that improves business performance.

Keywords: Japanese Management Systems; Stakeholders; Organizational Behavior; Strategy and Business Restructuring; Management Control Systems; Budgeting; Cost Management; Supply Chain; Shared Services; Process Management (search for similar items in EconPapers)
Date: 2007
ISBN: 9789812700810
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https://www.worldscientific.com/worldscibooks/10.1142/6280 (text/html)
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Chapters in this book:

Ch 1 How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring , pp 3-21

Yasuhiro Monden and Yasuto Monden

Ch 2 Changes in the Concept of Capital and Their Effects on Economic Profit in Japan , pp 23-34

Shufuku Hiraoka

Ch 3 The Relationship between Strategies, Organizational Design, and Management Control Systems at Matsushita , pp 35-48

Masanobu Kosuga

Ch 4 Valuations in Business Combinations: Focusing on the Resource Supply & Demand and the Ownership Structure , pp 49-58

Yasuhiro Monden

Ch 5 Analysis of the Influence of Performance-Based Systems on Japanese Management Control , pp 61-74

Eri Yokota

Ch 6 An Example of Japanese "Beyond Budgeting" Philosophy , pp 75-88

Katsuhiro Ito

Ch 7 Questionnaire Survey on the International Financial Control Affecting the Responsibility Accounting of Overseas Subsidiaries , pp 89-100

Makoto Tomo

Ch 8 The Role of "Hidden Costs" in Cost Management , pp 103-116

Seiichi Kon

Ch 9 Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT , pp 117-127

Yoko Ogushi

Ch 10 A Framework for Performance Evaluation Methods in Continual Improvement Activities , pp 129-146

Hiroshi Ozawa

Ch 11 Total Productivity Management and the Theory of Constraints: An Integrated Application of Supply Chain Management Methods , pp 149-160

Kazuki Hamada

Ch 12 Allocation of Joint Profit among Supply Chain Companies: Application of Core Theory , pp 161-176

Masaaki Imabayashi

Ch 13 How Can Supply Chain Risks Be Reduced by Mutual Cooperation among Partners?: Application of Real Options and Throughput Accounting , pp 177-191

Yoshiteru Minagawa

Ch 14 Characteristics of Japanese Shared Service Centers , pp 193-201

Tomoaki Sonoda

Ch 15 Business Model of Convenience Stores Based on a Charge Base of Royalty: Focusing on Seven-Eleven Japan Co., Ltd , pp 203-216

Noriko Hoshi

Ch 16 Chain Effects among Objectives under Management by Objectives , pp 219-233

Noboru Ogura and Susumu Nibuya

Ch 17 The Framework of Business Process Management and Dell Computers , pp 235-248

Gunyung Lee and Naoya Yamaguchi

Ch 18 Business Process Reforms through Strategic Use of IT , pp 249-259

Noriyuki Imai

Ch 19 How to Measure the Effect of Investments in Various IT Tools on Each Department , pp 261-273

Yoshiyuki Nagasaka

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