edited by Kazuki Hamada (Kwansei Gakuin University, Japan)

About the Author

Kazuki Hamada is currently professor of the Institute of Business and Accounting at Kwansei Gakuin University. Previously a professor of management accounting in the Faculty of Commerce at Seinan Gakuin University, He is now a president of the Monden Institute of Management. He was a dean in Seinan Gakuin University from July 2003 to June 2005. He received his MA from Kwansei Gakuin University in 1975 and his PhD from Tukuba University in 1995. Dr. Hamada was awarded a prize for his book from the Japanese Association of Management Accounting in 2000.


 

With increased competition among business groups, companies need to enhance the value of their business and effectively manage individual firms. This book explores and elucidates business group and inter-firm management in Japanese environments, both theoretically and practically through case studies, survey research and other methodologies. In considering the concept of the “Keiretsu” in Japan, as well as other management methods employed by Japanese companies, this book provides extensive coverage on uniquely Japanese management methods. Examples are the application of evaluation system, execution of M&A, utilization of segment information, management of inter-firm relations, and organizational learning. The analyses, hypotheses and conclusions presented in this book will be useful for business practitioners and scholars.

• Accounting Information for Group Management and Management Control System:
  • The Role of Performance Accounting Information in Business Group Management (K Hamada)
  • Management Control Systems under the Japanese Pure Holding Company (T Asada et al.)
• M&A Including MBO and Outsourcing for Group Reformation:
  • The Influence of M&A on Financial Performance: Measuring the Performance of M&A from the Sustainability of Utility (K Suzuki)
  • Management Buyout of a Japanese Business Group (N Kaneda)
  • Managerial Significance of Strategic Outsourcing (S Matsuoka)
  • Acquisition Price as an Incentive Price of M&A (Y Monden)
• Analysis of Accounting Information for Consolidated and Business Group and Segmental Business Units:
  • Consolidated Accounting Information for Business Group Management (M Takano)
  • Business Valuation of a Company Group in Japan: A Case Study of Segment Reporting by Panasonic Electric Works (S Hiraoka)
• Management of Inter-firm Relations:
  • How can Management Accounting Achieve Goal Congruence among Supply Chain Partners? (Y Minagawa)
  • How to Maintain Bargaining Position: Defining Toyota's Dealership Control (H Ozawa)
  • Royalties and Profit Allocation: Focusing Seven-Eleven Japan Co., Ltd (N Hoshi)
  • Factors Influencing the Control Mechanisms in Joint Ventures: Evidence from Japanese Manufacturing Industries (Y Kubota)
  • Does Inter-Firm Cooperation Contribute to the Performance of Japanese Firms? (J Sakaguchi)
  • Concept of the Incentive Price as a Transaction Price for inducing the Inter-Firm Cooperation (Y Monden)
• Inter-organizational Learning and Autonomous Organizations:
  • Management of Population-level Learning and Inter-organizational Relations in Japan (K Kondo)
  • Management Control System in an Empowered Organization (K Ito)