著者

石井 宏宗 川口 あすみ

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2021, no.16, pp.1-18, 2021-12-31 (Released:2022-08-30)

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The purpose of this study is to measure performance from the strategic segment and the customer segment using a new framework that incorporates marketing and contribution margin method in ABM-Growth-Matrix. Through this study, we succeeded in visualizing issues that could not be seen in ABM-Growth-Matrix so far. For example, in the verification of the customer segment, it is pointed out that a large amount of sales department salary is allocated to customer B, which has a low priority, instead of priority customer A, which put pressure on the net profit of customer B. In this way, ABM-Growth-Matrix makes it possible to provide such management information to management. As Kotler & Keller (2015) argues, management will be able to modify or rethink strategic from this management information. From this point of view, the new performance measurement technique in ABM-Growth-Matrix presented in this study could make it possible to provide management issues to managers and middle-managers.

著者

長谷川 記央

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2021, no.16, pp.19-40, 2021-12-31 (Released:2022-08-30)

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When a sole proprietor establishes a company, the question is when the company will attribute income from the sole proprietor with respect to profits and losses. It is concluded that the profits and losses of a corporation belong to the corporation from the day when it becomes a management entity sufficient to run a continuous business. If it is difficult to make the judgment, it is concluded that the assets used for the business of the sole proprietor belong to the corporation when the corporation makes the profit from use. For this reason, it is not appropriate for profits and losses to be attributed to corporations uniformly on the day of business start, and individual and specific judgments are required.

著者

関 利恵子

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2021, no.16, pp.41-60, 2021-12-31 (Released:2022-08-30)

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The purpose of this paper is to explore the applicability of management accounting in agriculture. First, I clarified the current state of agriculture in Japan. The characteristics, advantages、 and disadvantages of various types of agriculture are shown. After that, we reviewed the necessity of cost accounting in agricultural management and the application cases of environmental management accounting.

著者

奥 倫陽

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2021, no.16, pp.61-75, 2021-12-31 (Released:2022-08-30)

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In this paper, the relationship between innovation, Simons’ levers of control (LOC), and leadership based on PM theory is inquired. Few empirical studies focus on the relationship between LOC and leadership. As the research approach, the questionnaire survey (n=251) for organization members belonging to Japanese companies is conducted and the multiple regression model is used. As the result, it can be concluded that organizational outcome, innovation, LOC and leadership based on PM theory. However, at the same time, it can be stated that the relationship is complicated because LOC, leadership and business environment have different degrees of influence including positive and negative.

著者

石井 宏宗 川口 あすみ

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2019, no.14, pp.1-14, 2019 (Released:2021-02-06)

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The purpose of this study is to merge the effects of marketing and management accounting on the company's growth potential by combining target customers, existing customers and new customers, existing products and new products. It is to verify the case of growth potential measurement from a new framework. In the case of this study, “ABM Growth Matrix”, a new framework, is capable of measuring growth with higher accuracy than only the growth grid from the view of an efficient and targeted process. As a result, ABM Growth Matrix can visualize customer orientation in marketing as numerical values by management accounting from the viewpoint of products that reflect target customers and potential needs. This research suggests solving the long-standing problem that marketing accounting lacks management accounting viewpoint, while management accounting lacks marketing viewpoint and also suggests that ABM Growth Matrix may be useful for decision making as well as performance evaluation.

著者

長谷川 直樹

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2019, no.14, pp.15-28, 2019 (Released:2021-02-06)

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This paper intends to review critically the existing body of literature on Authentic Leadership theory. The field of Authentic Leadership, which appeared in the 1980s & emerged after the transformational leadership theory, has been established in the West (Northouse, 2016; Zhu et al., 2019). Authentic Leadership, however, has not yet seen its theoretical structure in the developed form but is still in the formative phase of development (Northouse, 2016). The purpose of this study is to clarify the theoretical characteristics of such Authentic Leadership, the current state of research, & problems. First, the theoretical characteristics of Authentic Leadership were examined based on previous studies such as behavioral theory & transformational leadership theory. Authentic Leadership is a leadership theory that explores the true self, rather than exploring what leadership styles can be used to achieve good results, as previous leadership research has been trying. Second, academic papers on Authentic Leadership conducted so far were reviewed to examine the current status & problems of the research. Finally, theoretical contributions & practical implications obtained from future research topics & literature reviews are described.

著者

武居 沙弥佳

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2019, no.14, pp.29-47, 2019 (Released:2021-02-06)

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In legal systems, although in many cases enterprises and corporations are classified and treated according to size, the purpose and need for such classifications are different depending on each law, making it difficult to unconditionally determine classification standards. This paper aims to clarify issues in relation to the classification standards of enterprises (corporations) in the protection and support of SME enterprises (corporations) through various laws and to discuss countermeasures for these issues. The authors’ awareness regarding these issues centers on why tax law requires classification suited to corporations of small-to-medium scale in tax systems for SME. The present paper investigates new standards for classifying SME (corporations) while providing an outline of classification standards in various laws. As a result, the following points have been clarified. First, while funds such as capital stock are used in corporate tax law, it is preferable to use market value as the standard in case of serious gaps. Furthermore, it is essential to combine funds such as capital stock with other logical standards as a new standard of classification. In so doing, while each type of industry must be subdivided, the decision must be based on the main business in the case of an integrated business entity.

著者

奥 倫陽

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2019, no.14, pp.47-62, 2019 (Released:2021-02-06)

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In this paper, we studied about leadership on management accounting research in Japan by literature survey. We used two databases of CiNii and J-STAGE in the literature survey, and selected the papers with management accounting and leadership(both in Japanese) as keywords. The IPO(input-process-output) model was applied in this paper to classify the research objects based on the selected 56 papers. As the result, we classified the selected papers into three types: (1)leadership as input, (2)leadership as catalyst for management accounting systems, and (3)leadership as output.

著者

石井 宏宗 川口 あすみ

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2020, no.15, pp.1-16, 2020 (Released:2022-02-17)

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The purpose of this study is to verify the effectiveness of profitability analysis in ABM-Growth-Matrix for embodying in the growth with the profit. In Section 2, we reviewed the main methods of measuring profitability. Kotler & Keller (2006) who present a framework for developing the profitability of customers and products as a matrix suggest a profitability analysis that meets this research requirement. In Section 3, the research site is company A of SME in Japan that deals with both an electronic parts trading and an electronic parts manufacturer. In the research method, the growth potential analysis is by the ABM-Growth-Matrix; on the other hand, profitability analysis is from the viewpoint of customers, products, and strategies, using the gross profit margin as the original profitability index. In Section 4, we found it that the relationship between growth potential and profitability, looking only at A-rank customers in FY2018, and that there is no strategy that achieves profitable growth among A-rank customers.

著者

石井 彬史 姜 理恵

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2020, no.15, pp.17-32, 2020 (Released:2022-02-17)

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It is not only international organizations and governments that play a critical role in achieving SDGs but also private companies. Since adopting the SDGs, companies have performed various activities in each region. This research aims to clarify the actual promotion of SDGs in Japanese Shinkin banks. In Japan, many Shinkin banks work to promote SDGs; however, as far as we can be determined, no research exists on the topic of SDG awareness surveys for Shinkin bank staff. In the present research, a questionnaire survey—the “SDGs Awareness Survey”—was conducted in August 2020 for Shinkin bank staff who actively promoted SDGs. A comparative analysis of 1,082 men and women was then performed, which revealed the primary result that male staff tend to be more aware of SDGs than female staff.

著者

長谷川 記央

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2020, no.15, pp.33-56, 2020 (Released:2022-02-17)

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In the case of the construction industry, when the prime contractor pays for damages due to an accident of the subcontractor, the prime contractor may simultaneously generate compensation for damages. In such a case, as in the case of a normal contracting construction contract or a sales contract, when the right is established based on the vesting principle, the issue is whether the main contractor must recognize the profit. In this paper, we conclude that in the case of a vesting principle, it is appropriate to consider that the right to claim for damages was vested at the time of actual payment.

著者

今野 彰三

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2020, no.15, pp.57-96, 2020 (Released:2022-02-17)

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The period from 1990 to 2010 after eruption of the economic bubble is called a lost 20 years. In another words, after this lost 20 years, it is a beginning of post-industrial era. The aim of this paper is to try to clarify a structural change of an organization culture after post-industrial era, in lieu of change of executives’ consciousness of SMEs in Japan. This paper is achieved through analysis of actual cases of how to find out valuable resource which must be succeeded for future and how to succeed them. In addition, this paper referred to a new management overcome the issues for restructuring the businesses resource who former management had established till then. For this purpose, it is reflected upon opening-business and closing-business ratio of enterprises verifying with normal and standard enterprises. In another word, a retiring executive how to find out their management value and to succeed their management resources and businesses. At the same time, it is important that a successive executive try to solve and manage the issues so that they would re-structure the business. Until then, as preceding research and practical books had already referred the necessary preparation and procedure regarding to management transfer and alteration of generation. However, under the fact of aging of the executives, it has been concerns of spreading valuable and management resources such as their own technology, know-how and machinery, and undertaken against the countermeasures. As result of these concern and countermeasure, there are the following three points to be noted. No.1 would be that there would be full of fetters of the past success story behind for the technology transmission. No.2 would be that the top executive in fact is too old to evaluate the management resources and judge the management value respective upon closing the enterprise, No3 would be, as the axis of the open-innovation theory, that new conscious of role of responsibility to support new transmission of business. These trends result in establishment of new co-operation among Industries, Universities and Public bodies” in loose as new business transmission. One of the features of this paper is to try to look at these issues as circulating industrial society in the aspects of regional co-operation linkage. Through these studies, it may be possible to show the vision of what these SMEs should be by such analysis as various standing points of the Executive’s Consciousness and Opening and Closing of Enterprises of SMEs.

著者

長谷川 直樹

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2018, no.13, pp.1-14, 2018 (Released:2020-05-11)

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Avolio and Bass's Full Range Leadership Theory, which had been popular for more than 30 years in English-speaking countries, has also been studied in Japan. However, Transaction Leadership has rarely been studied. This paper presents an empirical research on Transactional Leadership conducted in a Japanese electric-industry company with 105 participants. Data collected from the sample were analyzed firstly by Confirmatory Factor Analysis to confirm whether transactional leadership has two-factor structure of Contingent Reward and Management by Exception (active). Secondly, correlation analysis was employed to examine the relationships between Contingent Reward and Management by Exception (active) and three leadership effectiveness variables. Thirdly, Multiple regression analysis was employed to examine the influence of Contingent Reward and Management by Exception (active) on three effectiveness variables. Results show that firstly two-factor structure of Transactional leadership was confirmed as predicted, that secondly Contingent Reward strongly influenced on leadership effectiveness over Management by Exception(active)and that thirdly Contingent Reward had more influence on three effectiveness variables than Management by Exception (active). Discussions of results shall be given in the middle of this paper.

著者

坂井 光藏 姜 理恵

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2018, no.13, pp.15-29, 2018 (Released:2020-05-11)

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In response to changes in recent years to the social environment, many small and medium-sized businesses in the automobile maintenance industry have been forced to reform their profit structure and increase productivity. In this research, we sought resolutions for business challenges faced by existing automobile maintenance companies through utilization of optical technology and we examined the process of innovation creation. Through a series of discussions and experiments, we developed innovations on-site via the application of optical technology in academic-industrial collaborative efforts, and as a result, have been able to indicate that it can aid in resolving the business challenges of companies. In addition, we showed that the viewpoint of “Management-In” is important in the innovation process.

著者

林 順一

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2018, no.13, pp.31-49, 2018 (Released:2020-05-11)

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The recent cases of whistleblowing that caused enormous damage to a company were largely based on inadequate internal systems. Therefore, there is a need for preparing an effective internal whistleblowing system. Despite these facts, there is little relatively research on the factors associated with an internal whistleblowing system for corporate governance in Japanese corporations. This exploratory study examines the factors associated with a positive attitude towards developing an internal whistleblowing system, especially organizational characteristics, past experiences, and overseas factors. In this study, I employ a logit analysis of 1,090 listed Japanese corporations for FY2017. The results show significant and positive correlations between positive attitudes toward an internal whistleblowing system and organizational characteristics (i.e. corporate social responsibility (CSR) attitude, ethical interest, compliance awareness, independence of internal audit, risk management attitude), past scandalous affairs, and overseas expansion. The results also show that firm size affects the company’s attitude towards implementing a strong internal whistleblowing system.

著者

奥 倫陽

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2018, no.13, pp.51-63, 2018 (Released:2020-05-11)

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In this paper, the contribution of Balanced Scorecard(BSC) in organizational development is examined, based on four types of organizational development and change process by van de Ven & Poole (1995). When the purpose of using BSC is to realize the strategy, there is the problem that it is not easy to evaluate the outcome by using BSC. Because BSC contributes to the realization in the long term indirectly. Under the basic design philosophy of BSC, organizational development by teleology theory is expected, and organizational members are required to achieve strategic goals. However, achieving the strategic goals is not easy, and even if it is understood that it is important for organizational development to go through the PDCA cycle for realizing the strategy, only unsatisfactory results occur while the strategy itself is changed. Therefore, it is necessary to three-dimensionally check the contribution of BSC to organizational development from more diversified viewpoints.