edited by Yasuhiro Monden (Mejiro University, Japan) , Masanobu Kosuga (Kwansei Gakuin University, Japan) , Yoshiyuki Nagasaka (Konan University, Japan) , Shufuku Hiraoka (Soka University, Japan) , & Noriko Hoshi (Hakuoh University, Japan)

Table of Contents (55k)
Preface (58k)
Part 1:1: How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring (671k)

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.

The various systems motivating stakeholders are examined in five sections: Strategy and Business Restructuring for Enhancing the Business Value; Management Control Systems and Budgeting; Cost Management; Management Accounting for Supply Chain and Shared Services; and Process Management.

• Strategy and Business Restructuring to Enhancing Business Value:How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring (Y Monden & Y Monden)
  • Changes in the Concept of Capital and Their Effects on Economic Profit in Japan (S Hiraoka)
• Management Control Systems and Budgeting:
  • Analysis of the Influence of Performance-Based Systems on Japanese Management Control (E Yokota)
  • Questionnaire Survey on the International Financial Control Affecting the Responsibility Accounting of Overseas Subsidiaries (M Tomo)
• Cost Management:
  • The Role of “Hidden Cost” in Cost Management (S Kon)
  • Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT (Y Ogushi)
• Management Accounting for Supply Chain and Shared Services:
  • Allocation of Joint Profit among Supply Chain Companies: Application of Core Theory (M Imabayashi)
  • Characteristics of Japanese Shared Service Centers (T Sonoda)
• Process Management:
  • Chain Effect among Objectives under Management by Objectives (N Ogura & S Nibuya)
  • The Framework of Business Process Management and Dell Computers (G Lee & N Yamaguchi)
  • and other papers