edited by Kazuki Hamada (Kwansei Gakuin University, Japan)

Table of Contents (82k)
Preface (92k)
Chapter 1: Management Accounting Informationfor Consolidated Group Management (131k)

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:
  • Management Accounting Information for Consolidated Group Management (K Hamada)
  • Management Control System of Japanese Pure Holding Companies (M Tomo et al.)
• M&A Including MBO and Outsourcing for Group Reformation:
  • Influence of M&A on Financial Performance: Measuring the Performance of M&A from 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 Evaluation 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 the Bargaining Position Defined in Toyota's Dealership Control (H Ozawa)
  • Royalties and Profit Sharing: Focusing on Seven-Eleven Japan Co., Ltd (N Hoshi)
  • Factors Influencing 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 Incentive Price for Motivating Inter-Firm Cooperation (Y Monden)
• Inter-Organizational Learning and Autonomous Organizations:
  • Management of Population-Level Learning and Inter-Organizational Relations in Japan (H Kondo)
  • Management Control System in an Empowered Organization (K Ito)