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2011 Volume 19 No.2 |
The Effect of Implementing Shared Service Centers: An Empirical Study |
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2011 Volume 19 No.1 |
The Effect of Management Earnings Forecast Issuance on Analysts' Forecast |
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2010 Volume 18 No.2 |
The Disclosure of Going Concern Information and the Turnaround Management |
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2010 Volume 18 No.1 |
Importance of Sales Forecasts that Affect Profits through the Cost of Retaining Extra |
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2009 Volume 17 No.2 |
Structure of Shareholdings and Earnings Management Author： Tatsushi Yamamoto Intangibles in Management Accounting Author： Noboru Harada Issues in Firm Valuation Author： Shigeo Aoki The Impact of Market Inefficiency on TOB Strategies in Japan: A Theory and a Case in Japan Author： Tatsushi Yamamoto he U.S. Perspective of Intangible Assets and its Applicability in Japan Author： Kentaro Koga |
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2009 Volume 17 No.1 |
Japanese Firms' Real Activities Earnings Management to Avoid Losses Author： Chine-min Kevin Pan Convergence Level of Worth of Paid Resources with Worth of Skills, and Pricing Policy by the Government: Balance between Rationalizing Medical Expenses and Accommodating Medical Professionals Author： Ko Arai Empirical Research on Performance Measurement System in Decentralized Organization Author： Susumu Nibuya Customer-Profitability Measurement Model: Activity-Based Costing Approach Author： Yuka Koizumi |
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2008 Volume 16 No.2 |
A Study of Organizational Change Process: Implementing ABC in the Wholesale Company Author： Takami Matsuo, Keisuke Oura, and Kohei Arai The Role of Psychological Contracts in Japanese Management Control Systems: An Empirical Study Author： Kohei Arai Management Style to Respect and Utilize Diversity: A Case Study for BusinessIntegration of Daiichi Sankyo Author： Akio Ozaki and Toshiaki Sai The Method of Payment in Takeovers and Earnings Management Author： Kunimaru Takahashi Takeover Defenses and Corporate Governance in Japan Author： Toyohiko Hachiya and Osamu Yamamoto |
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2008 Volume 16 No.1 |
Methodological Feature of Empirical Management Research: A Comprehensive Japanese Literature Survey Author： Yutaka Kato, Keisuke Oura, and Kohei Arai How Useful Is the Economic Profit in Measuring Value Creation? Author： Kenji Yasukawa Do Japanese Firms Manage Earnings in Response to Tax Rate Reductions in the Late 1990s? Author： Hiroyuki Yamashita and Kazuhisa Otogawa Verification of Appropriateness of the Classification for Clinical Examinations in Current Reimbur sement System: Required to Achieve Homogeneity of Unit of Clinical Examination Author： Kohei Arai |
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2007 Volume 15 No.2 |
Management Accounting in Kyocera that is managed under the Big Family Principle:Ameba Management and "Profit per Hour" Author： Yasuyuki Kazusa Some Contribution Possibility of Management Accounting on Japanese Holding Systems Author： Takayuki Asada Earnings Management by Early Adopters of Accounting Standards for Impairment of Fixed Assets Author： Masahiro Enomoto The Significance of Self-Reporting in Motivation Author： Takanori Suzuki The Influence of M&A and Alliance on the Financial Performance: Measuring the Performance of M&A and Alliance from Cost Reduction Author： Kozo Duzuki and Noboru Ogura The Meaning of Deficit Operations in Medical Organizations: Through the Analysis of the Operation of National Hospital Organization Author： Yoko Kinugasa An Empirical Analysis on Performance Measurement Systems and Autonomy in Large-Scale Hospitals of Japan Author： Nobuaki Yamamoto |
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2006 Volume 15 No.1 |
A Study on Database to Support Target Costing Author： Wonhee Park Quality of Earnings and the Accruals Anomalies Author： Takashi Ebihara The Impact of Customer Privacy Breaches on Market Value Author： Takeshi Kawaji Accounting Policy Selection Behavior on Discount Rates in Pension Accounting:Discretionary Behavior, Herding Behavior, and Standardization Behavior Author： Kazuo Nozaka |
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2006 The Journal of Management Accounting, Japan Supplement 1 |
Editorial Author： Masao Tsuji Accounting Based Valuation Formulae Author： James A. Ohlson A New Evaluation Method of Interaction Effects Using Compound Added Functions and the Analysis on its Relationship to the Attributes of Potential Customers Author： Masao Okuhara, Masayasu Tanaka, and Hiroo Hirose Integrated Management Control System for Small and Medium Sized Enterprises Author： Toyohiko Hachiya and Pablo Gonzalo Ramirez Effects of Advertising and R&D on the Intangible Assets for the Japanese Manufacturing Firms: APanel Data Analysis Author： Isamu Ogata and Yoshihiko Tsukuda Shareholder Activism with Weak Corporate Governance: Social Pressure, Private Cost and Organized Crime Author： Gilles Hilary and Tomoki Oshika Operating Performance of Japanese Firms with Large Cash Holdings during the Bubble Economy Author： Chien-min Kevin Pan |
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2006 Volume 14 No.2 |
The Effect of the Improvement of Financial Status on the Behavior of Tangible Investments Author： Shigeo Takami Cost Behavior of Selling, General, and Administrative Costs Author： Hirohisa Hirai and Atsushi Shiiba Management Accounting as a Tool of Strategic Management Author： Katsuhiro Ito An Approach Integrating Strategic Management and Enterprise Risk Management: The Integ rated Framework for Balanced Scorecard and COSO ERM Author： Takehiko Nagumo Cascade of Strategic Implementation and Strategic Objectives in Sharp Group Author： Masayoshi Hayashi The Status quo and Future of Balanced Scorecard as a Strategy Management System: A Review of the Universality and Expansibility of BSC's Framework Author： Yoshihiro Ito |
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2005 Volume 14 No.1 |
Process Costing Model for a Case of the Shrinkage Losses Occurring during a Manufacturing Process Author： Yuka Koizumi Which Metric Is More Value-Relevant? : Review of Empirical Literature from the Point of View of Value-Based Management Author： Kenji Yasukata Effects of Advertising and R&D on the Intangible Assets for Japanese Manufacturing Firms: A Time Series Analysis of the Unbalanced Panel Data Author： Isamu Ogata A Study on Strategic Management Control as a Driver of Environmental New Product Development Author： Satoka Inoo and Takayuki Asada |
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2004 Volume 13 No.1-2 |
Estimating the Maintenance and Repair Cost in Life Cycle Cost Calculation: A Case of Automobile Ownership in the U.S. Author： Vitoon Puripunyavanich, Satoshi Myoji, and Yuichiro Kanazawa An Empirical Study for Measuring the Brand Equity Author： Isamu Ogata Firm Value and Stock Price of IPO Companies: Analysis of the IPO Bubble and the Relevance of Initial Price Author： Tomoki Oshika An Examination into the Management Base that Affects the Performance Evaluation Systems of Japanese Companies Author： Eri Yokota Performance Appraisal and Compensation Plan in Japanese Firms: The Study of Performance- Based Incentive System Author： Yuta Hoshino The Roles and Characteristics of Subjective Performance Evaluation in Japanese Firms Author： Takehisa Kajiwara On the Development of Security Markets and Evolution in Accounting Convention in China Author： Xinyuan Cheng |
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2004 Volume 12 No.2 |
Strategic Management Accounting: In Comparison with Conventional Management Accounting Author： Toshiro Hiromoto Strategic Control and Management Accounting: From the Viewpoint of Feedforward Control Author： Okihiro Maruta Acquiring Sustainable Competitiveness through Management Accounting Innovation Author： Yutaka Kato A Corporate Value Model and the Goal-Means Deployment: Adjustment of Interests among Stakeholders Author： Kazuki Hamada The Fundamental Structure of ABC for the Decision-Making Author： Hiroto Kataoka |
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2003 Volume 12 No.1 |
Extension of Revenue Accounting: Using Markov Processes and Dynamic Programming Author： Yuji Ijiri and Naoyuki Kaneda A Study on the Relationship between Budgetary Control System and Enterprise Size: Focusing on the Data Collected in 2001 Author： Kyoungsook Park and Takayuki Asada A Study on the Determinant Factors of Bond Rating Author： Masayasu Tanaka Payback Period Methods Considering the Cost of Capital: Discounted and Premium Payback Period Method Author： Yasuyuki Kazusa The Profit Creating Mechanism of a CVS Chain and Management System: Analysis Using a Simulation Model Author： Yuji Takeuch |
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2003 Volume 11 No. 2 |
Intellectual Assets in the Context of Organization Renewal Author： Ellie Okada Advertising Budget Setting Based on Brand Value Author： Yoshihiro Saruyama Valuation for M&A (Mergers and Acquisitions): Corporate Valuation and Intangible Assets Author： Nobuo Sayama R&D Investment and Corporate Value Author： Yuko Nishimura The Change in the Theory of Management Control and Strategic Management Accounting Author： Satoshi Horii |
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2003 Volume 11 No.1 |
The Effect of Group Maturity and Organizational Capabilities on Performance of Target Cost Management Author： Keun-Hyo Yook The Recognition and Measurement of Project Risk on the Decision Making of Capital Investment Author： Shigeo Takami Voluntary Disclosure with or without an Antifraud Rule: An Experimental Study Author： Masayuki Ueeda and Hiroji Takao Myopic Investment Behavior and Corporate Governance Structure in Japanese Firms:Research and Development Investment Behavior Author： Fumihiko Kimura Cost-Reducing Investments and Transfer Pricing Author： Atsushi Shiba |
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2002 Volume 10 NO.2 |
Tying Valuation to Performance with Financial Analysis Author： Stephan H. Penman Definition and Measurement of the Cost of Time Concept Author： Tamiya Mizushima A Framework for Measuring Leveraged Lease Transactions Author： Keiichi Yamada Effective Tax Rate and Foreign Tax Credit for Project Appraisal Author： Hiroki Yamashita |
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2001 Volume 10 NO.1 |
The Formation of Accounting Models Corresponding to Market Environment Author： Hiroshi Yoshida A Study on Customer-Oriented Strategic Pricing by Utilizing Compound Effect of Functions Author： Masaaki Harada and Masayasu Tanaka The Tendency of the Research on Overhead Costing: The Contribution of ABC Author： Hiroto Kataoka Relationship between Performance and Organizational Capabilities in Target Cost Management: A Mail Survey to Design Engineers Author： Eisuke Yoshida Relationship between the Centralization of Financial Operations and Responsibility Accounting Practices: Mail Survey of Japanese-Based Multinational Enterprises Author： Makoto Tomo and Takayuki Asada Study Report Properties of Research and Development Costing under GAAP and International Accounting Standards Author： Naoyuki Kaneda |
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2001 Volume 9 NO.2 |
The Relationship between Profit Evaluation Measure for the Divisional Manager's Performance and the Efficiency of Capital Utilization Author： Noriko Hoshi Theory of Target Costing and Quality Deployment Author： Toshiyuki Mochimoto An Estimation Method of the Demand Function of New Product Based on Customers' Evaluations Author： Masaaki Harada, Masayasu Tanaka, and Koji Kobayashi A Study on the Measurement of Sales with Leaseback Transactions Author： Keiichi Yamada Continuous Improvement and Capacity Management: Optimal Capacity Utilization by Maguire and Heath Author： Haruo Yamakita Business Forum Management Accounting in France, USA and Japan: A Discussion with Professor HenriBouquin of Université de Paris-Dauphine Author： Yasuhiro Monden |
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2000 Volume 9 NO.1 |
A Profitability Control System for the Category Management: Development of an Optimal Assortment and Multi-Item Inventory System Author： Hiroyuki Mita Effectiveness of Management Tools for Target Costing Author： Won-Hee Park and Kazunori Itou Quality Cost Management at Xerox Corporation Author： Takahiro Urata The Significance of Monitoring Technology in Motivation Author： Takanori Suzuki Information-system Cost Management in Complex Information Systems Author： Takema Andoh Effects of Strategic Alliances on Financial Performance Author： Kozo Suzuki A New2-Variate Method for Sales Variance Analysis in a Mathematical Way Author： Masaki Rikiishi |
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2000 Volume 8 NO.1･2 |
A Study on the Approach to Productivity Measurement Author： Masao Akiba Corporate Investment Decisions and Performance Evaluation Author： Hiromitsu Sato Fusion of Nonfinancial Measures and Financial Measures: Total Management and Management Accounting Author： Kazuki Hamada The Effect of the Introduction of Paying for Performance and New Performance Measurement on Japanese Management Control Systems Author： Eri Yokota Management Accounting for Group Management Author： Fumiko Hiki A Survey of the Logistics Costs Management in Korean Firms Author： Hyunjin Seo An Empirical Study on the Accounting Information Systems of Small-and Medium-sized Businesses in Japan Author： Keiichi Yamada Empirical Research on Target Costing Performance Due to Supplier Relations Author： Chao-hsiung Lee and Yasuhiro Monden Motivation through Monitoring Author： Takanori Suzuki Performance Measure and Stock Prices: Cash Flow, EVATM，and Ohlson Model Author： Takashi Yaekura Value Based Management Author： Kazuaki Ikeda |
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1999 Volume 7 NO.1･2 |
A Profit Control in the Public-Service Corporation by Stabilizing the Service-Load: A Non- Cooperative Game Theoretic Approach to the Deregulated Power Company Author： Hiroshi Kashio and Noboru Ogura The Study on the Measurement of Leveraged Lease Transactions: In Relation to Four Methods of FASB No.13 Author： Keiichi Yamada An Extension to Discrete Dynamic Model of Break-even Analysis Author： Akinori Goto Strategic Cost Reduction by Making Relationships between Companies in Japanese Manufacturing Industries Author： Kozo Suzuki The Optimum Order Requirements of Trade Partners and the Supply Chain Optimization Author： Hiroyuki Mita Short-term Budgeting with Multi-period Optimum Product-mix Decision in Consideration of the Inventory Author： Akinori Goto Study Report Management Accounting Information of Group Company Organizations: From Divisional Companies to Group Companies Author： Ikuya Kimura From Award Committee Chairman Author： Akira Nishimura |
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1998 Volume 6 NO.2 |
Applicicability of Data Warehouse in Managerial Accounting Information System: A Problem and Possibility in Budgetary Management Information System Author： Yasuo Sato and Jun Mori Product Development Using Cost-performance Curve Author： Yasuo Kusaka An Application of the Method of Non-neglecting spoilage and Shrinkage to Job-order Costing Author： Yoichi Kataoka and Hiroto Kataoka The Effect of Initial Public Offerings (Tentou-koukai) on Corporate Profitability in Japan Author： Nobuo Sayama and Teruyuki Nagashima The Empirical Study of Japanese Standard Cost Management in the Manufacturing Environment Author： Gunyung Lee |
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1998 Volume 6 NO.1 |
My Study on Inter-Disciplinary Management Accounting Author： Osamu Nishizawa A Profitability Management System for Semiconductor Business Author： Hiroyuki Mita Structural Reform of Large Supermarkets and Redesign of Management Systems Author： Yuji Takeuchi On Determination of Optimum Size of Potted Flower Greenhouse with a View to Maximum Bench Capacity and Cost-Effectiveness Author： Yoshihiro Maruyama |
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1997 Volume 5 NO.2 |
Special Issue: Introduction to Performance Evaluation Author： Tamio Fushimi The Influence of Service Process on Performance Measurement Author： Lin Fitzgerald and Philip Moon Performance Measurement in the French Public Service: New Public Management and Republican Centralism Author： Nathalie Halgand Performance Measurement for Cost Management: The Nature and Role of Kousuu Author： Takeo Yoshikawa, John Innes, and Falconer Mitchell Cost Reduction Activity of Indirect Work for Manufacturing by Information Technology: Case Study of an Industrial Machinery Manufacturer, Komatsu Ltd. Author： Yoshiyuki Nagasaka |
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1997 Volume 5 NO.1 |
A Note on the "Japanese Style" in Divisionalized Management Control: Field-Study Materials for Building Basic Hypotheses of Management Control Theories Author： Tamio Fushimi A Study of Effective Tax Rate for the Economic Evaluation of Investment Projects Author： Hiroki Yamashita Optimization of Production Planning for Production of Potted Flowers Author： Yoshihiro Maruyama Valuing the Merger and Acquisition Regarding the Existence of the Merged Company Author： Hiroyuki Mita |
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1996 Volume 4 NO.2 |
A Study on the Measurement Method of Non-neglecting Spoilage and Shrinkage Incurring at a Certain Completion Stage Respectively in Process Costing Author： Mari Murata Common Cost Allocations and Game Theory: A New Approach Author： Masaaki Aoki The Gap between Theory and Practice in Management Accounting from the Viewpoint of a Questionnaire Survey Author： Osamu Nishizawa Divisional Performance Evaluation Systems in Globalized Business Author： Toyoaki Ihara |
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1996 Volume 4 NO.1 |
A Study on Production Planning of C.MINIATE REGEL FROM ECONOMIC VIEWPOINTS Author： Yoshihiro Maruyama A Variable Overhead Cost Variance Analysis when Reciprocal Services don't Exist Author： Masaaki Imabayashi Cost Management for Supporting a High-share, High-profitability Strategy: A Field Study of S Corporation Author： Tamio Fushimi and Eiichiro Suematsu The Department Activity-Based Costing System of a Korean Company: The Case of Anam Industrial Co., Ltd. Author： Soonkee Kim, Gunyung Lee, and Talkon Kim Profitability Structure of Japanese Airline Companies under the Changing Business Environment Author： Ituko Hayashi [From Editorial Chairman] Prescriptions of the Japanese Association of Management Accounting Author： Tamio Fushimi |
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1995 Volume 3 NO.2 |
Target Sales Pricing for Target Costing System Author： Yuichiro Kanazawa and Yasuhiro Monden Introduction of Tax Functions and Target Attainability Region Analysis to Breakeven Analysis under Absorption Costing Author： Hiroki Yamashita Measurement and Control of Option Transactions Author： Shigeru Nishizawa Information Asymmetry and the Value of Communication Author： Hiromitsu Sato and Masaaki Saito |
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1994 Volume 3 NO.1 |
Physical Distribution Cost Management in the Restructuring Age Author： Osamu Nisizawa ABC: A Franco-British Intra-Group Comparison Author： John Innes and Pierre Mévellec The Study on the Usefulness of the Analytic Hierarchy Process in Evaluating the Performance of the Firm's Organization Author： Kenichi Hato, Kazuo Kanekawa, and Masumi Hirotu Divisionalized Management Systems at NTT Author： Yasuo Watanabe [Special Speech by President of CIMA] The Nature and Development of the Chartered Institute of Management Accountants(UK): The Birth and Growth of a Professional Institute Douglas McRac：Abridged Translation of the Special Speech Author： Takeo Yoshikawa |
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1993 Autumn Volume 2 NO.2 |
Profit Planning Models and C-V-P Analysis under Conditions of Uncertainty: Applications of Chance Constrained Programming Author： Kazuki Hamada A Note on the Characteristics of Divisional Management in Japanese Companies: Based on a Field Study Author： Tamio Fushimi and Eri Yokota Multi-Goal Stochastic ALM Model with Simple Recourse for Risk Management on Banking Author： Norio Hibiki and Tadaaki Fukukawa On the Relations between Corporate Joint Investment Decisions of Equipment and Personnel and Investment Performance of Japanese Manufacturers Author： Junsei Tsukuda, Masayuki Abe, and Tadaaki Fukukawa An Experimental Study with Numerical Data to the Multi-Goal Stochastic ALM Model with Simple Recourse Author： Norio Hibiki and Tadaaki Fukukawa Divisional Management Control and Accounting Systems at S Chemical Company Author： Tamio Fushimi and Eri Yokota The Design of a Management Diagnostic System by Use of a Computer: With Regard to Methods of Showing Required Improvement Points Author： Kazuo Kanekawa, Kenichi Hato, and Kingo Kan |
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1993 Spring Volume 2 NO.1 |
Multi-Period ALM Model for Banking Risk Management Author： Norio Hibiki and Tadaaki Fukukawa Decision Support Accounting System for Entry into a New Business Author： Yasuhiro Monden and Noriko Hoshi Sensitivity Analysis of Strategic Capital Investment Plans with the Non-Uniform Stream of Cash Returns: With Emphasis on Graphical Analysis Author： Tamio Fushimi and Tomonori Nonomura An Experimental Study with Numerical Data (Numerical Example) to the Multi-Period ALM Model Author： Norio Hibiki and Tadaaki Fukukawa Information Strategy for Sals Management System Author： Hiroyuki Mita Special Reports from the 1992 Annual Meeting of JAMA：How to Think about Managing the Global Companies Author： Shuichi Matsuda Current Tax Issues for Japanese Enterprises Doing Business Overseas Author： Kunihiko Ohkawa Management for Overseas Affiliated Companies and Management Accounting: From Practical Viewpoint Author： Akira Shiba |
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1992 Autumn Volume 1 NO.1 |
Introduction Author： Yoichi Kataoka Manufacturing Cost System in Computerizational Society Author： Susumu Sato Development of a Business Diagnosis System Used Computer: A Prototype of Business Diagnosis Support Expert System Author： Kazuo Kanekawa, Kenichi Hato, and Kingo Kan Activity Based Cost Information: Its Role in Cost Management Author： Takeo Yoshikawa, John Innes, and Falconer Mitchell Setting and Detailing of a Cost Target in Cost and Profit Engineering System(CAPES) for New Products Design Author： Masayasu Tanaka The Development of Responsibility Accounting at Kirin Brewery Co., Ltd.: Introduction of Management Reporting System Author： Kazuhisa Tani and Hiroshi Mieno Takenaka Computerized Managerial Accounting System in the Construction Industry Author： Tamio Ukita [From Editorial Chairman] Prescriptions of the Japanese Association of Management Accounting Author： Tamio Fushimi |
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