Susumu Ueno

After a brief introduction, Section Ⅱdiscusses basic concepts which are critical to audit sampling. SectionⅢ reviews the most commonly used sampling techniques, i.e. attribute sampling, probability proportional to size (PPS) sampling and classical variable sampling. Section Ⅳexamines key concepts in classical variables sampling, and SectionⅤpresents a numerical example which illustrates a formula approach to classical variables sampling. Summary and conclusions are offered in SectionⅥ.

Japanese Abstract: 国境を超えてのビジネス活動が恒常化している今日、多国籍企業の経営者が会計研究者に寄せている期待の一つに、グローバル利益管理システムを設計し運営する際の理論的な指針の提示がある。本稿は、実務が国際管理会計という領域でこれまで蓄積してきた諸実践を利益管理という視角でもって捉え、多国籍企業の利益管理システムの規定因を考究し、「グローバル利益管理の基本スキーム」を提示する。また、グローバル利益管理に観察される機能障害等、組織論的・行動論的な諸問題も論議する。 English Abstract: In today’s integrated market economy, accounting researchers are expected to show MNCs theoretical guidelines that enable to design and implement profit-management-systems to improve corporate value. This study, by examining the conventional international management and accounting practices, explores determinants of effective global-profit-management systems and aims to provide a conceptual scheme that helps management of MNCs design their global-profit-management systems. Organizational and behavioral issues relating to systems design and implementation are also discussed.

Japanese Abstract: 本稿は、多角化多国籍企業が、連結予算管理を事業部ベースで、かつ、適時性を強化するよう月次ベースで展開する際に、直面するであろう問題点を洗い出し、それぞれに対する解答を見いだそうとするものである。構成は次の通りである。事業部別連結月次会計システムが導入される舞台となる多角化事業を担う組織形態と、その会計システムを第二節にレビューする。続く第三節では、企業集団の利益管理の中心的技法として注目されている連結月次予算管理システムを取り上げ、その導入のボトル・ネックを探ると同時に、解決策を模索する。第四節では、前節の議論をベースに、事業部別連結月次予算管理システムの構築に際し考慮すべき問題点を検討する。また、NECと松下電器産業の事例を紹介する。なお、グローバル利益管理(上埜、1996）というフレームワークの中で展開される利益計画や予算管理にまつわる諸問題を論究することは、今日、カンパニー制の導入が盛んになり、また純粋持ち株会社の解禁が迫っていることからしても、時宜を得ているといえよう。English Abstract: This paper discusses issues relating to divisional and monthly budgetary controls for MNEs at a consolidated basis, and aims to find solutions for the issues. SectionⅡreviews organization structures and accounting systems of MNEs, and sectionⅢdiscusses issues in installing consolidated monthly budgetary control systems. Section Ⅳ discusses consolidated monthly budgetary control systems implemented at NEC Corporation and Matsushita Corporation. Recently more companies in Japan have adopted divisional organization structures. In addition, regulations that allow electing a pure holding company will soon be effective in Japan. Thus the knowledge and information provided in this paper are quite timely and useful for those Japanese MNEs.

Japanese Abstract: 上場企業をめぐる財務開示の制度（財務諸表作成を規制する会計基準、監査制度、内部統制制度等)や会計実務が国際的に収斂し、わが国でも一定の要件を満たす特定会社に2010 年3月31日以後に終了する連結会計年度から国際会計基準による連結財務諸表を含む有価証券報告書の提出を認める内閣府令が2009年12月に公布された。日本会計研究学会第68回全国大会の統一論題報告で、管理会計においても中心的概念である企業業績の代理変数である報告利益に着目し、筆者は、そのコンセプトや財務諸表表示にみられる変化がどのようなものであり、また、トップ・マネジメントの意思決定ないし経営行動にどのように影響を及ぼしているかを論じた。本稿はその統一論題報告の原稿を要約したものであり、同報告で取りあげた論点の中から、(1)当期純利益と包括利益の計算構造と解釈、(2)公正価値測定と資産負債の価額変動額、(3)資産負債の価額変動額とトップ・マネジメントのアカウンタビリティおよび(4)会計基準収斂の管理会計研究への影響を取り上げている。English Abstract: International convergence of accounting standards has changed concepts and presentations of periodic firm performances. This study examines the influence of changes in reported income on management accounting as a result of internationalization of accounting standards. The initial part of the study examines the recent development of international convergence and adoption of accounting standards in Japan, U.S., and European Union, after which income as defined under both US and International Standards is compared with the Hicks’ economic income. The comparison showed that these standards preferred the asset-liability view over the revenue-expense view in calculating firms’ reported income. The accounting standards have been shown to employ the “mixed-attribute” model in evaluating assets and liabilities until today. An increased utilization of fair value measurements has also been observed. Fair value methods recognize value changes of assets and liabilities during each holding period. However, it should be noted that the amount recognized in a period is only temporary and is subject to changes in later periods. The broader utilization of fair value therefore amplifies volatilities of reported income numbers. The above two accounting standards mandate the disclosure of multiple incomes in periodic performance reports. The disclosure satisfies different information needs of different stakeholders. The best surrogate for a top management’s periodic performance is the comprehensive income. This is because the other comprehensive income items do capture value changes caused by exposure risks for which the top management should assume full responsibility. Asset-Liability view expands scopes of asset and liability recognition and enhances utilization of fair value measurements. This study discusses accounting for in-process R&D and internally-generated intangible assets in the context. The final discussion focuses on the influence of international convergence of accounting standards on management accounting research. The whole ethos of the discussion clarifies that cross-cultural management accounting studies could enjoy parsimonious specifications when all listed-companies throughout the world use a uniform standard after the full-adoption of IFRS.

Japanese Abstract: 多国籍企業にフィットする利益管理システムを設計・運用しようとする実務家に包括的な指針を供することは、国際管理会計論研究者の最大の使命である。本研究は、暫定的ではあるが、「グローバル利益管理システム」というコンセプチュアル・マップ示し、新たな視角、すなわち利益管理という視角から、実務にこれまで蓄積されてきた国際管理会計領域の知識や知恵を整理する。まず、第２章にグローバル利益管理システムがどのようなコンセプトかを論じる。続く第３章では多国籍企業の経営組織の内容をなす構成企業間の関係を規定する諸要因を論じる。第４章では、単一企業集団を構成する会社間（親子会社間および子会社間）で行われる利益配分ないし資源配分の取引がどのような目的でいかに構築されるかを検討する。English Abstract: This study aims to provide a comprehensive guideline to practitioners for their designing and running global profit and cash-flow management systems in MNCs. A conceptual map representing global profit and cash-flow management systems of a MNC is developed from an international management accounting perspective and presented tentatively. Variables defining a MNC organization structure are examined referring closely to the map developed in Chapter 3. Chapter 4 analyses inter-organizational transactions in a MNC that significantly affect a MNC organization structure, i.e., the relationship between headquarters and subsidiaries, and among subsidiaries of a MNC.

Japanese Abstract: どのような研究の方法、パースペクティブ（perspectives）ないしパラダイム（paradigms、理論的枠組み）にもとづき、現象・事象あるいはリアリティ（reality, 現実）を認識し、記述し、説明し、解釈するかにより、自然科学であれ社会科学であれ、個別研究は性格づけられる。第二次大戦後、我が国の実務や学問の多くが長らく米国の影響下にあるが、会計研究においては英語圏の学界で支配的な研究方法、パースペクティブないしパラダイムが、わが国に今日まで深く浸透しているとはいえない。このことが日本の会計研究をローカルなものにしている。本稿は、社会科学における支配的な研究方法について、それらの背後にある哲学・思想を確認し、それを分析視点に英語圏の会計研究の潮流を確認するものである。English Abstract: Research methods, perspectives and paradigms adopted in recognizing, describing, explaining and interpreting phenomena, events and realities characterize a research output in social and/or natural science. After World War II, US philosophy and culture dominate Japanese practices and academic disciplines. However, they may be digested neither properly nor unsatisfactory, and this has made Japanese accounting research outputs inequivalent to Anglo-American outputs. This paper firstly investigates philosophy and thoughts that exist behind dominant methods, perspectives and paradigms, and then describes the history and trend of mainstream Anglo-American accounting research.

Japanese Abstract: 経営環境が厳しい近年、伝統的な会計的利益やROIに加え、EVAあるいは、その類似指標を業績目標に掲げ、企業業績の持続的な改善をめざす経営（Value-based Management）を標榜する企業が日本にも現れている。業績指標の内部管理における機能を吟味する本稿は、はじめに、発生主義会計のスキームが提供する伝統的な期間業績指標である「会計的利益」を分析する。この分析を踏まえて、1990年代に研究ならびに実務への導入が深められた企業（株主）価値のコンセプトについて、それらが伝統的な業績指標の補完指標であるという認識に立ち、考察をすすめる。 English Abstract: Some companies in Japan have introduced EVA concepts in 1990s and been implementing Value-Based Management (VBM) at corporate and division levels until today. Value is created only when companies invest capital at returns that exceed the cost of that capital. This study firstly discusses conceptual issues of period profits calculated according to traditional accrual accounting systems. Then both Discounted Cash Flow Model and Residual Income Model are closely examined and discussed referring to corporate value concepts.

This paper aims to examine the theory behind the Black-Scholes call option pricing model, which has been widely used by those who deal with options to search for situations where the market price of an option differs substantially from the fair value. The empirical test of the option pricing model conducted by Black-Scholes (1972) is also reviewed in this paper. Since the test was done prior to the listed trading and is the earliest one, it seems to be outdated. A number of later empirical tests of the Black-Scholes model have shown that the model is highly successful in explaining the observed market price of options. However, the investigation of the earliest test is very meaningful in itself.

This article reports the results of a study that hypothesized the influence of culture on six aspects of budget control practices in the United States and Japan. Data were collected through questionnaires from 70 manufacturing companies in the United States and 149 such companies in Japan. Results of data analyses indicate that the Individualism-Collectivism dimension would seem to explain why the U.S. companies, compared to the Japanese companies, tend to use communication and coordination more extensively, build budget slack to a greater extent, and use long-term performance evaluations to a lesser extent. The implications of the results for further research and practice are discussed.

This study reports the results of an empirical study which examined the cultural influence on budget control practices in the United States and Japan. The two countries were selected as research sites because a number of previous studies provided reasons to suspect cultural differences between U.S. and Japanese management control practices which are considered relevant to the present issues. Data were collected, using a questionnaire survey, to test the six hypotheses from the managers of 70 U.S. and 149 Japanese major manufacturing companies in the summer of 1990. Analysis results supported four hypotheses developed from the Individualism-Collectivism dimension, revealing that U.S. companies, compared to Japanese companies, used formal communication and coordination to a greater extent, built budget slack to a greater extent, practiced controllability of budgets to a greater extent, and used long-term performance measures to a lesser extent. The results were equivocal for the other two hypotheses which tap the extent of using long-range planning and structuring of budgetary processes.

... In an individualistic society, where performance evaluation is based on individual achievements and ... the Individualism Index, the US corporate culture, which encourages competitive behaviors and ... Since response rates to questionnaire surveys is generally low, it was decided ...

Japanese Abstract: SFAS No. 52 (Foreign Currency Translation) は、1981年12月15日に公表され、 1982年 12月15日または同日以降に始まる会計年度から同基準への移行が義務づけられた。なお、移行義務日以前でのSFAS No. 52の自発的な適用が奨励されたことにより、米国企業は、同義務日まで、SFAS No. 8 (Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements, 1975)およびSFAS No. 52を選択的に適用することが可能であった。数多くの米国企業が1981年12月31日に終わる事業年度において新基準であるSFAS No. 52に基づく会計処理を行った事実に着目し、本研究では、統計解析を駆使し、そうした早期にSFAS No. 52に移行した企業にいかなる財務特性が観察されるかを探った。English Abstract: FASB Statement No. 52, Foreign Currency Translation (SFAS No. 52), was issued on December 15, 1981 and is effective for fiscal years that began on or after January December 15, 1982. Although the Statement is effective for fiscal years beginning on or after December 15, 1982, earlier application was encouraged (par.33). Thus, in the fiscal year ending on December 31, 1981, companies had a choice either to apply the SFAS No. 52 earlier or to apply the SFAS No. 8 (Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements) issued in October 1975. Many companies chose and applied the SFAS No. 52 earlier in the fiscal year ending on December 31, 1981. This study investigates the financial characteristics of those early adopters through statistical analyses.

Japanese Abstract: 探索型の経験的研究である本研究は，郵便質問票（2005年に配付・回収）に対する回答をもとに，我が国の大学・大学院における原価計算・管理会計教育の現況を分析している。研究課題に，会計領域の資格・検定試験が，学部・大学院の原価計算・管理会計教育に及ぼす影響，ならびに管理会計論という学科目のフレームワークに及ぼす影響を取り上げた。 English Abstract: This article reports analysis results of the mail questionnaire survey that investigated the influence of licensing／qualifying examinations on management and cost accounting education in Japan. The influence was examined not only with respect to graduate and undergraduate management and cost accounting education in general, but also with respect to the management accounting curriculum specifically. SectionⅡ describes the aim of the study and provides background information about why I engage in the study. Section Ⅲ explains methods of the mail questionnaire survey conducted. Section Ⅳ presents survey results and findings.

This article discusses on what is going on in the banking industry with respect to the utilization of electronic industry. Section two reviews the evolution of electronic banking and financial innovations. Section three discusses some examples of banking systems, such as consumer payment system, a large value payment systems and a dealing room system. The issue of whether small banks can compete effectively with larger banks and nonbanks in this new environment is examined in section four. Final section provides conclusions of this article.

AbstractThe following sections are included:Theoretical Framework and HypothesesCommunication and coordinationPlanningPerformance evaluationResearch MethodPopulation and sampleSurvey instrumentsResults and DiscussionsConclusionsAppendixReferences

Japanese Abstract:「株主の富の最大化（shareholder wealth maximization）」と整合する業績指標、すなわち、経営者が株主と「目標の一致（goal congruence）」をはかれる業績指標(performance metrics)として、「企業価値(corporate value)」や「株主価値(shareholder value)」を導入する試みが先進的企業を中心に、近年、活発化している。関心の高まりに比例して解説書の出版や論文発表が盛んである。しかし、当該領域のコンセプトは、伝統的な会計学の理論に加え、corporate financeの理論を取り入れており、理解が容易でない。そこで、本稿では、米国で展開されてきた理論のエッセンスを整理し、かつ、インプリメンテーション上の問題に対する解答を探る。構成は次の通りである。企業価値というコンセプトを解明する第１節では、アナリストや機関投資家等の外部関係者が注目している、現在価値法に基づく企業価値の理論的推定法である、①割引キャッシュ・フロー・モデルと、②経済的付加価値モデルを検討する。加えて、会計数値に現在価値法を適用して「株主資本価値」を推定する、③超過利益アプローチも取り上げる。第２節では、企業価値や株主資本価値のモデルが用いる変数を内部管理のための業績指標に展開し、株主と経営者の「目標の一致」を促進するＶＢＭの構造を、株主価値ネットワーク(shareholder value network)ならびにバランスト・スコアカード(balanced scorcards)に探求する。第３節は、ＶＢＭに対する経営者のコミットメントを高める報酬システムがどうあるべきかについての規範的見解を表明すると共に、ＶＢＭの現況をHOYA等の事例を踏まえ紹介する。English Abstract: In business and academic societies, value-based management (VBM) has become very popular recently. The concept and theory of VBM have been developed relying on corporate finance, management and accounting. They stand on multiple disciplines and are very complex. This paper aims to explain a whole picture of the VBM. It focuses on implementation issues also. SectionⅠreviews the concept of present values methods because it supplies the theoretical base of VBM. Section Ⅱdiscusses on the concepts of shareholder value network and balanced scorecards. They provide the framework for VBM. SectionⅢdiscusses on reward systems that can encourage management commitment more. Companies that have implemented VBM are also introduced in the section.

Japanese Abstract: 多国籍企業にフィットする利益管理システムを設計・運用しようとする実務家に包括的な指針を供することは、国際管理会計論研究者の最大の使命である。本研究は、暫定的ではあるが、「グローバル利益管理システム」というコンセプチュアル・マップ示し、新たな視角、すなわち利益管理という視角から、実務にこれまで蓄積されてきた国際管理会計領域の知識や知恵を整理する。まず、第２章にグローバル利益管理システムがどのようなコンセプトかを論じる。続く第３章では多国籍企業の経営組織の内容をなす構成企業間の関係を規定する諸要因を論じる。第４章では、単一企業集団を構成する会社間（親子会社間および子会社間）で行われる利益配分ないし資源配分の取引がどのような目的でいかに構築されるかを検討する。English Abstract: This study aims to provide a comprehensive guideline to practitioners for their designing and running global profit and cash-flow management systems in MNCs. A conceptual map representing global profit and cash-flow management systems of a MNC is developed from an international management accounting perspective and presented tentatively. Variables defining a MNC organization structure are examined referring closely to the map developed in Chapter 3. Chapter 4 analyses inter-organizational transactions in a MNC that significantly affect a MNC organization structure, i.e., the relationship between headquarters and subsidiar...

Japanese Abstract: 探索型の経験的研究である本研究は，郵便質問票（2005年に配付・回収）に対する回答をもとに，我が国の大学・大学院における原価計算・管理会計教育の現況を分析している。研究課題に，会計領域の資格・検定試験が，学部・大学院の原価計算・管理会計教育に及ぼす影響，ならびに管理会計論という学科目のフレームワークに及ぼす影響を取り上げた。 English Abstract: This article reports analysis results of the mail questionnaire survey that investigated the influence of licensing／qualifying examinations on management and cost accounting education in Japan. The influence was examined not only with respect to graduate and undergraduate management and cost accounting education in general, but also with respect to the management accounting curriculum specifically. SectionⅡ describes the aim of the study and provides background information about why I engage in the study. Section Ⅲ explains methods of the mail questionnaire survey conducted. Section Ⅳ presents survey results and findings.

After a brief introduction, Section Ⅱdiscusses basic concepts which are critical to audit sampling. SectionⅢ reviews the most commonly used sampling techniques, i.e. attribute sampling, probability proportional to size (PPS) sampling and classical variable sampling. Section Ⅳexamines key concepts in classical variables sampling, and SectionⅤpresents a numerical example which illustrates a formula approach to classical variables sampling. Summary and conclusions are offered in SectionⅥ.

Japanese Abstract: 国境を超えてのビジネス活動が恒常化している今日、多国籍企業の経営者が会計研究者に寄せている期待の一つに、グローバル利益管理システムを設計し運営する際の理論的な指針の提示がある。本稿は、実務が国際管理会計という領域でこれまで蓄積してきた諸実践を利益管理という視角でもって捉え、多国籍企業の利益管理システムの規定因を考究し、「グローバル利益管理の基本スキーム」を提示する。また、グローバル利益管理に観察される機能障害等、組織論的・行動論的な諸問題も論議する。 English Abstract: In today’s integrated market economy, accounting researchers are expected to show MNCs theoretical guidelines that enable to design and implement profit-management-systems to improve corporate value. This study, by examining the conventional international management and accounting practices, explores determinants of effective global-profit-management systems and aims to provide a conceptual scheme that helps management of MNCs design their global-profit-management systems. Organizational and behavioral issues relating to systems design and implementation are also discussed.

Japanese Abstract: 本稿は、多角化多国籍企業が、連結予算管理を事業部ベースで、かつ、適時性を強化するよう月次ベースで展開する際に、直面するであろう問題点を洗い出し、それぞれに対する解答を見いだそうとするものである。構成は次の通りである。事業部別連結月次会計システムが導入される舞台となる多角化事業を担う組織形態と、その会計システムを第二節にレビューする。続く第三節では、企業集団の利益管理の中心的技法として注目されている連結月次予算管理システムを取り上げ、その導入のボトル・ネックを探ると同時に、解決策を模索する。第四節では、前節の議論をベースに、事業部別連結月次予算管理システムの構築に際し考慮すべき問題点を検討する。また、NECと松下電器産業の事例を紹介する。なお、グローバル利益管理(上埜、1996）というフレームワークの中で展開される利益計画や予算管理にまつわる諸問題を論究することは、今日、カンパニー制の導入が盛んになり、また純粋持ち株会社の解禁が迫っていることからしても、時宜を得ているといえよう。English Abstract: This paper discusses issues relating to divisional and monthly budgetary controls for MNEs at a consolidated basis, and aims to find solutions for the issues. SectionⅡreviews organization structures and accounting systems of MNEs, and sectionⅢdiscusses issues in installing consolidated monthly budgetary control systems. Section Ⅳ discusses consolidated monthly budgetary control systems implemented at NEC Corporation and Matsushita Corporation. Recently more companies in Japan have adopted divisional organization structures. In addition, regulations that allow electing a pure holding company will soon be effective in Japan. Thus the knowledge and information provided in this paper are quite timely and useful for those Japanese MNEs.

Japanese Abstract: SFAS No. 52 (Foreign Currency Translation) は、1981年12月15日に公表され、 1982年 12月15日または同日以降に始まる会計年度から同基準への移行が義務づけられた。なお、移行義務日以前でのSFAS No. 52の自発的な適用が奨励されたことにより、米国企業は、同義務日まで、SFAS No. 8 (Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements, 1975)およびSFAS No. 52を選択的に適用することが可能であった。数多くの米国企業が1981年12月31日に終わる事業年度において新基準であるSFAS No. 52に基づく会計処理を行った事実に着目し、本研究では、統計解析を駆使し、そうした早期にSFAS No. 52に移行した企業にいかなる財務特性が観察されるかを探った。English Abstract: FASB Statement No. 52, Foreign Currency Translation (SFAS No. 52), was issued on December 15, 1981 and is effective for fiscal years that began on or after January December 15, 1982. Although the Statement is effective for fiscal years beginning on or after December 15, 1982, earlier application was encouraged (par.33). Thus, in the fiscal year ending on December 31, 1981, companies had a choice either to apply the SFAS No. 52 earlier or to apply the SFAS No. 8 (Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements) issued in October 1975. Many companies chose and applied the SFAS No. 52 earlier in the fiscal year ending on December 31, 1981. This study investigates the financial characteristics of those early adopters through statistical analyses.

Japanese Abstract: 経営環境が厳しい近年、伝統的な会計的利益やROIに加え、EVAあるいは、その類似指標を業績目標に掲げ、企業業績の持続的な改善をめざす経営（Value-based Management）を標榜する企業が日本にも現れている。業績指標の内部管理における機能を吟味する本稿は、はじめに、発生主義会計のスキームが提供する伝統的な期間業績指標である「会計的利益」を分析する。この分析を踏まえて、1990年代に研究ならびに実務への導入が深められた企業（株主）価値のコンセプトについて、それらが伝統的な業績指標の補完指標であるという認識に立ち、考察をすすめる。 English Abstract: Some companies in Japan have introduced EVA concepts in 1990s and been implementing Value-Based Management (VBM) at corporate and division levels until today. Value is created only when companies invest capital at returns that exceed the cost of that capital. This study firstly discusses conceptual issues of period profits calculated according to traditional accrual accounting systems. Then both Discounted Cash Flow Model and Residual Income Model are closely examined and discussed referring to corporate value concepts.

This study reports the results of an empirical study which examined the cultural influence on budget control practices in the United States and Japan. The two countries were selected as research sites because a number of previous studies provided reasons to suspect cultural differences between U.S. and Japanese management control practices which are considered relevant to the present issues. Data were collected, using a questionnaire survey, to test the six hypotheses from the managers of 70 U.S. and 149 Japanese major manufacturing companies in the summer of 1990. Analysis results supported four hypotheses developed from the Individualism-Collectivism dimension, revealing that U.S. companies, compared to Japanese companies, used formal communication and coordination to a greater extent, built budget slack to a greater extent, practiced controllability of budgets to a greater extent, and used long-term performance measures to a lesser extent. The results were equivocal for the other two hypotheses which tap the extent of using long-range planning and structuring of budgetary processes.

This paper describes the evolution, current status and way forward of management accounting research in Japan. In this study, Japanese management accounting research published in the past three decades are investigated according to research topics, research settings, research theories, research methods and primary data analysis techniques. The investigation provides not only a picture of the current status of Japanese management accounting research but also the way to forward for research in the discipline. Although diversity of research topics and methods are clearly observed in Japan, more research that focuses on influences of changing income concepts and presentations in financial reporting on management accounting is expected. Increased collaborative management accounting research across disciplines and/or countries is also expected.

Japanese Abstract: 上場企業をめぐる財務開示の制度（財務諸表作成を規制する会計基準、監査制度、内部統制制度等)や会計実務が国際的に収斂し、わが国でも一定の要件を満たす特定会社に2010 年3月31日以後に終了する連結会計年度から国際会計基準による連結財務諸表を含む有価証券報告書の提出を認める内閣府令が2009年12月に公布された。日本会計研究学会第68回全国大会の統一論題報告で、管理会計においても中心的概念である企業業績の代理変数である報告利益に着目し、筆者は、そのコンセプトや財務諸表表示にみられる変化がどのようなものであり、また、トップ・マネジメントの意思決定ないし経営行動にどのように影響を及ぼしているかを論じた。本稿はその統一論題報告の原稿を要約したものであり、同報告で取りあげた論点の中から、(1)当期純利益と包括利益の計算構造と解釈、(2)公正価値測定と資産負債の価額変動額、(3)資産負債の価額変動額とトップ・マネジメントのアカウンタビリティおよび(4)会計基準収斂の管理会計研究への影響を取り上げている。English Abstract: International convergence of accounting standards has changed concepts and presentations of periodic firm performances. This study examines the influence of changes in reported income on management accounting as a result of internationalization of accounting standards. The initial part of the study examines the recent development of international convergence and adoption of accounting standards in Japan, U.S., and European Union, after which income as defined under both US and International Standards is compared with the Hicks’ economic income. The comparison showed that these standards preferred the asset-liability view over the revenue-expense view in calculating firms’ reported income. The accounting standards have been shown to employ the “mixed-attribute” model in evaluating assets and liabilities until today. An increased utilization of fair value measurements has also been observed. Fair value methods recognize value changes of assets and liabilities during each holding period. However, it should be noted that the amount recognized in a period is only temporary and is subject to changes in later periods. The broader utilization of fair value therefore amplifies volatilities of reported income numbers. The above two accounting standards mandate the disclosure of multiple incomes in periodic performance reports. The disclosure satisfies different information needs of different stakeholders. The best surrogate for a top management’s periodic performance is the comprehensive income. This is because the other comprehensive income items do capture value changes caused by exposure risks for which the top management should assume full responsibility. Asset-Liability view expands scopes of asset and liability recognition and enhances utilization of fair value measurements. This study discusses accounting for in-process R&D and internally-generated intangible assets in the context. The final discussion focuses on the influence of international convergence of accounting standards on management accounting research. The whole ethos of the discussion clarifies that cross-cultural management accounting studies could enjoy parsimonious specifications when all listed-companies throughout the world use a uniform standard after the full-adoption of IFRS.

Japanese Abstract: 本稿は、今日の会計研究の世界における研究パラダイムと研究方法論について、その史的展開を概観し、現況を確認したものである。本稿の脈絡での研究パラダイム (research paradigm) は、時代の支配的な考え方を規定している科学的認識の枠組みないし方法論のことである。英語圏の管理会計研究においては、2つの支配的なパラダイム、実証主義者のパラダイム (Positivist perspective) と、非ないしは反実証主義者のパラダイム (Non (Anti) - positivist perspective) が存在する。本稿では、これら2つのパラダイムを取り上げ、それぞれの生成と展開に言及している。また、これらのパラダイムの下で執筆された管理会計論文に対して英語圏の学術会計ジャーナルがいかなる選好を示しているかについても確認している。 English Abstract: This article seeks to examine two paradigms or worldviews which are prominent in contemporary academic management accounting studies in Anglo-Saxon countries. The research paradigm in this article means a methodological framework for scientific investigations and perceptions that prescribes the dominant way of thinking (shared understandings of reality) of the times. The two dominant research paradigms are the Positivist perspective and the Non (Anti)-positivist perspective. By focusing on the formation of these two research paradigms, this article examines how they have penetrated into management accounting studies until today. Preferences of Anglo-Saxon academic management accounting journals are also examined in terms of philosophical assumptions, methodological approaches and theoretical underpinnings.

1. Introduction: objectives, research questions and methodology
(1)Objectives of the study;
-to delineate what current Japanese management accounting practices (J-MAP) are, and
-to provide overseas scholars and practicing accountants an objective and comprehensive picture of the Japanese practices (should not overly emphasize a cultural aspect to explain cross-national differences).
(2) Research questions; - confirm what current accounting practices are.
- examine to what extent the co-called innovative and/or advanced practices (the Balanced Scorecard*, Economic Value Added*, Activity Based Costing*) are actually used.
(3) The method used is a descriptive study since our primary concern is to find out "what is."

You can download the full-paper at http://ssrn.com/author=1031395 and the PPT slides that were presented at the APMAA 2016 at the conference presentations section of this web-page.

This is a working paper developed based on our draft of  "Management Accounting in Japan: Current Practices" that will apper as a chapter in the  "Routledge Handbook of Accounting in Asia" (edited by Professor LIN Zhijun). The book will be published in 2017 (
https://www.routledge.com/Routledge-Handbook-of-Accounting-in-Asia/Lin/p/book/9781138189034).
---------------------------
【This paper provides scholars and practicing accountants a comprehensive and objective picture of current Japanese management accounting methods and practices. The picture is comprised of discussions of three fields related to specific aspects of organizations (corporate-level management methods and practices, front-line management accounting methods and practices and management accounting methods and practices at small and medium-sized enterprises), as well as the pervasive changes to all organizations due to information and communication technology (ICT) and disclosure rule changes. Firstly, we discuss the development and status of corporate-level management methods and practices used by large Japanese companies. Corporate-level management accounting methods and practices discussed include planning and budgeting, hoshin kanri, the balanced scorecard, performance management, and compensation management. Second, we move to topics of front-line management accounting methods and practices often observed in Japan. The topics include the relationship between management accounting and Cost Accounting Standards, JIT production and business continuity management (BCM) and quality control. Third, since a majority of companies in Japan are small and medium-sized enterprises (SMEs), we discuss current use of management accounting methods and practices at SMEs. In the past decades, management accounting practices in Japan have changed markedly by adapting to innovations in information and communication technology (ICT). More recently, revised disclosure rules also caused significant changes to Japanese management accounting practices. Thus, throughout this paper, we examine the impacts of ICT and new disclosure rules to Japanese management accounting practices. The knowledge and analysis in this study provide an insightful basis for the improvement and development of managerial accounting methods and practices.】

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno's SSRN Author Home Page. This web page provides easy access to all of Ueno’s publicly available papers in the SSRN eLibrary.

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno's SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary.

Susumu Ueno, 1989, “Financial Attributes of Companies Electing Early Adoption of SFAS No. 52: An Empirical Study,” Journal of Kanazawa College of Economics, 23 (2), 1-36.

【Abstract】FASB Statement No. 52, Foreign Currency Translation (SFAS No. 52), was issued on December 15, 1981 and is effective for fiscal years that began on or after January December 15, 1982. Although the Statement is effective for fiscal years beginning on or after December 15, 1982, earlier application was encouraged (par.33). Thus, in the fiscal year ending on December 31, 1981, companies had a choice either to apply the SFAS No. 52 earlier or to apply the SFAS No. 8 (Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements) issued in October 1975. Many companies chose and applied the SFAS No. 52 earlier in the fiscal year ending on December 31, 1981. This study investigates the financial characteristics of those early adopters through statistical analyses.
【要旨】SFAS No. 52 (Foreign Currency Translation) は、1981年12月15日に公表され、 1982年 12月15日または同日以降に始まる会計年度から同基準への移行が義務づけられた。なお、移行義務日以前でのSFAS No. 52の自発的な適用が奨励されたことにより、米国企業は、同義務日まで、SFAS No. 8 (Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements, 1975)およびSFAS No. 52を選択的に適用することが可能であった。数多くの米国企業が1981年12月31日に終わる事業年度において新基準であるSFAS No. 52に基づく会計処理を行った事実に着目し、本研究では、統計解析を駆使し、そうした早期にSFAS No. 52に移行した企業にいかなる財務特性が観察されるかを探った。

"

The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary. 上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。

After a brief introduction, Section Ⅱdiscusses basic concepts which are critical to audit sampling. SectionⅢ reviews the most commonly used sampling techniques, i.e.. attribute sampling, probability proportional to size (PPS) sampling and classical variable sampling. Section Ⅳexamines key concepts in classical variables sampling, and SectionⅤpresents a numerical example which illustrates a formula approach to classical variables sampling. Summary and conclusions are offered in SectionⅥ.

The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary. 上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。

 
This paper describes the evolution, current status and way forward of management accounting research in Japan. In this study, Japanese management accounting research published in the past three decades are investigated according to research topics, research settings, research theories, research methods and primary data analysis techniques. The investigation provides not only a picture of the current status of Japanese management accounting research but also the way to forward for research in the discipline. Although diversity of research topics and methods are clearly observed in Japan, more research that focuses on influences of changing income concepts and presentations in financial reporting on management accounting is expected. Increased collaborative management accounting research across disciplines and/or countries is also expected.""

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno's SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary. .

This article seeks to examine two paradigms or worldviews which are prominent in contemporary academic management accounting studies in Anglo-Saxon countries. The research paradigm in this article means a methodological framework for scientific investigations and perceptions that prescribes the dominant way of thinking (shared understandings of reality) of the times. The two dominant research paradigms are the Positivist perspective and the Non (Anti)-positivist perspective. By focusing on the formation of these two research paradigms, this article examines how they have penetrated into management accounting studies until today. Preferences of Anglo-Saxon academic management accounting journals are also examined in terms of philosophical assumptions, methodological approaches and theoretical underpinnings.

本稿は、今日の会計研究の世界における研究パラダイムと研究方法論について、その史的展開を概観し、現況を確認したものである。本稿の脈絡での研究パラダイム (research paradigm) は、時代の支配的な考え方を規定している科学的認識の枠組みないし方法論のことである。英語圏の管理会計研究においては、2つの支配的なパラダイム、実証主義者のパラダイム (Positivist perspective) と、非ないしは反実証主義者のパラダイム (Non (Anti) - positivist perspective) が存在する。本稿では、これら2つのパラダイムを取り上げ、それぞれの生成と展開に言及している。また、これらのパラダイムの下で執筆された管理会計論文に対して英語圏の学術会計ジャーナルがいかなる選好を示しているかについても確認している。""""

"Download the PDF file at http://ssrn.com/abstract=2410733.

This study investigates decision delegation from headquarters to overseas subsidiaries of Japanese MNEs. We examine differences across three decision domains as well as between subsidiary geographic locations. The decision domains are, first, general management decisions related to strategy and management/operations; second, IT development decisions; and third, transfer pricing. The empirical results indicate that, generally, the decision authority for management/operational decisions is more extensively delegated to overseas subsidiaries than decision authority for strategic decisions. The decision delegation for international transfer pricing is found to be low. There are differences between subsidiaries in different geographic locations. In general, the delegation of decision authority for all decision domains is broader to North American and European subsidiaries than to Asian subsidiaries. We show that decision delegation is not a monolithic activity, but a complex activity which is not yet fully comprehended by theory.""

The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary. 上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。

This study reports the results of an empirical study which examined the cultural influence on budget control practices in the United States and Japan. The two countries were selected as research sites because a number of previous studies provided reasons to suspect cultural differences between U.S. and Japanese management control practices which are considered relevant to the present issues. Data were collected, using a questionnaire survey, to test the six hypotheses from the managers of 70 U.S. and 149 Japanese major manufacturing companies in the summer of 1990. Analysis results supported four hypotheses developed from the Individualism-Collectivism dimension, revealing that U.S. companies, compared to Japanese companies, used formal communication and coordination to a greater extent, built budget slack to a greater extent, practiced controllability of budgets to a greater extent, and used long-term performance measures to a lesser extent. The results were equivocal for the other two hypotheses which tap the extent of using long-range planning and structuring of budgetary processes.""

The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary. 上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。

This article reports the results of a study that hypothesized the influence of culture on six aspects of budget control practices in the United States and Japan. Data were collected through questionnaires from 70 manufacturing companies in the United States and 149 such companies in Japan. Results of data analyses indicate that the Individualism-Collectivism dimension would seem to explain why the U.S. companies, compared to the Japanese companies, tend to use communication and coordination more extensively, build budget slack to a greater extent, and use long-term performance evaluations to a lesser extent. The implications of the results for further research and practice are discussed.Journal of International Business Studies (1992) 23, 659–674.""

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary.

"Japanese Abstract: 経営環境が厳しい近年、伝統的な会計的利益やROIに加え、EVAあるいは、その類似指標を業績目標に掲げ、企業業績の持続的な改善をめざす経営（Value-based Management）を標榜する企業が日本にも現れている。業績指標の内部管理における機能を吟味する本稿は、はじめに、発生主義会計のスキームが提供する伝統的な期間業績指標である「会計的利益」を分析する。この分析を踏まえて、1990年代に研究ならびに実務への導入が深められた企業（株主）価値のコンセプトについて、それらが伝統的な業績指標の補完指標であるという認識に立ち、考察をすすめる。

English Abstract: Some companies in Japan have introduced EVA concepts in 1990s and been implementing Value-Based Management (VBM) at corporate and division levels until today. Value is created only when companies invest capital at returns that exceed the cost of that capital. This study firstly discusses conceptual issues of period profits calculated according to traditional accrual accounting systems. Then both Discounted Cash Flow Model and Residual Income Model are closely examined and discussed referring to corporate value concepts.""

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary.

This study investigates decision delegation from headquarters to overseas subsidiaries of Japanese MNEs. We examine differences across three decision domains as well as between subsidiary geographic locations. The decision domains are, first, general management decisions related to strategy and management/operations; second, IT development decisions; and third, transfer pricing. The empirical results indicate that, generally, the decision authority for management/operational decisions is more extensively delegated to overseas subsidiaries than decision authority for strategic decisions. The decision delegation for international transfer pricing is found to be low. There are differences between subsidiaries in different geographic locations. In general, the delegation of decision authority for all decision domains is broader to North American and European subsidiaries than to Asian subsidiaries. We show that decision delegation is not a monolithic activity, but a complex activity which is not yet fully comprehended by theory.""

Publication Date: Dec 2011
Publication Name: Asia-Pacific Management Accounting Journal 6 ( 2) December, 1-26.　2011.

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary.

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary.

English Abstract
This study aims to provide a comprehensive guideline to practitioners for their designing and running global profit and cash-flow management systems in MNCs. A conceptual map representing global profit and cash-flow management systems of a MNC is developed from an international management accounting perspective and presented tentatively. Variables defining a MNC organization structure are examined referring closely to the map developed in Chapter 3. Chapter 4 analyses inter-organizational transactions in a MNC that significantly affect a MNC organization structure, i.e., the relationship between headquarters and subsidiaries, and among subsidiaries of a MNC.

Japanese Abstract
多国籍企業にフィットする利益管理システムを設計・運用しようとする実務家に包括的な指針を供することは、国際管理会計論研究者の最大の使命である。本研究は、暫定的ではあるが、「グローバル利益管理システム」というコンセプチュアル・マップ示し、新たな視角、すなわち利益管理という視角から、実務にこれまで蓄積されてきた国際管理会計領域の知識や知恵を整理する。まず、第２章にグローバル利益管理システムがどのようなコンセプトかを論じる。続く第３章では多国籍企業の経営組織の内容をなす構成企業間の関係を規定する諸要因を論じる。第４章では、単一企業集団を構成する会社間（親子会社間および子会社間）で行われる利益配分ないし資源配分の取引がどのような目的でいかに構築されるかを検討する。

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary.

(1) First research question is “to confirm what current Japanese management accounting practices are.”
    →At the corporate level, medium-range business & profit planning and annual budgeting (traditional methods) are pervasive.　At the front-line, standard costing and company-wide quality control are pervasive.

(2) Second research question asked “ to what extent  the “so-called” Innovative and/or “advanced” practices are actually used.
 →This study concludes, Japanese manufactures have not been much attracted to the BSC, EVA and/or ABC (that were developed in the United States).

【Abstract: This paper provides scholars and practicing accountants a comprehensive and objective picture of current Japanese management accounting methods and practices. The picture is comprised of discussions of three fields related to specific aspects of organizations (corporate-level management methods and practices, front-line management accounting methods and practices and management accounting methods and practices at small and medium-sized enterprises), as well as the pervasive changes to all organizations due to information and communication technology (ICT) and disclosure rule changes.
Firstly, we discuss the development and status of corporate-level management methods and practices used by large Japanese companies. Corporate-level management accounting methods and practices discussed include planning and budgeting, hoshin kanri, the balanced scorecard, performance management, and compensation management. Second, we move to topics of front-line management accounting methods and practices often observed in Japan. The topics include the relationship between management accounting and Cost Accounting Standards, JIT production and business continuity management (BCM) and quality control. Third, since a majority of companies in Japan are small and medium-sized enterprises (SMEs), we discuss current use of management accounting methods and practices at SMEs.
In the past decades, management accounting practices in Japan have changed markedly by adapting to innovations in information and communication technology (ICT). More recently, revised disclosure rules also caused significant changes to Japanese management accounting practices. Thus, throughout this paper, we examine the impacts of ICT and new disclosure rules to Japanese management accounting practices.
The knowledge and analysis in this study provide an insightful basis for the improvement and development of managerial accounting methods and practices.】

This paper was developed based on our draft of  "Management Accounting in Japan: Current Practices" that will apper as one chapter in the  "Routledge Handbook of Accounting in Asia" (edited by Professor LIN Zhijun). The book will be published in2017 (
https://www.routledge.com/Routledge-Handbook-of-Accounting-in-Asia/Lin/p/book/9781138189034). Full paper will be available to you after the publication of the book.

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary.


日本管理会計学会  2014年度第三回フォーラム
2014 3rd Forum, Japanese Association of Management Accounting
日時　2014年12月6日（土）
Date: Decemebr 6th, 2014
甲南大学岡本キャンパス 2号館1階212教室
Forum Venue: Konan University, Japan
(13.00-13.10) 開会挨拶 (上埜　進)
Opening Message: Susumu Ueno
(13.10-14.50) 第1セッション: 統合報告の管理会計へのインプリケーションズ
Session 1: Integrating Reporting and its Implications to Management Accounting
(15.10-16.50) 第2セッション: 管理会計・原価計算の教育をめぐる課題と対応 
Session 2: Issues on Management and Cost Accounting Educations
(17.00 -18:30) 懇親会
Reception

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary.


This presentation is based on the paper ( http://ssrn.com/abstract=2410699) that describes the evolution, current status and way forward of management accounting research in Japan. In this study, Japanese management accounting research published in the past three decades are investigated according to research topics, research settings, research theories, research methods and primary data analysis techniques. The investigation provides not only a picture of the current status of Japanese management accounting research but also the way to forward for research in the discipline. Although diversity of research topics and methods are clearly observed in Japan, more research that focuses on influences of changing income concepts and presentations in financial reporting on management accounting is expected. Increased collaborative management accounting research across disciplines and/or countries is also expected.

(http://ssrn.com/abstract=2410699) Susumu Ueno, 2011, Management accounting research in Japan: Evolution, current status and way forward, Proceedings of the 7th APMAA Conference of Asia-Pacific Management Accounting Association, held at Universiti Teknologi MARA, Malaysia

The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary. 上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。

APMAA 2011 Panel Session: from 11.30 am till 1.10 p.m. on 17th November, 2011. 

The Direction of Future Management Accounting Research in the Asia-Pacific Region

Presenters:
Susumu Ueno (ueno@konan-u.ac.jp), Konan University, Japan
Tae-Young Paik (typaik@skku.edu), Sungkyunkwan University(SKKU), Korea
Grahita Chandrarin (grahitac@yahoo.com), University of Merdeka Malang, IndonesiaWila-sini  Wongkaew  (wilasini@acc.chula.ac.th ), Chulalongkorn University, Thailand
Gu  Liang   Tang  (tangguliang@263.net), University   of   International   Business   and Economics ,  China

The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary. 上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。

EDITORIAL PREFACE

It is our great pleasure to introduce the second Supplement of The Journal of Management Accounting, Japan (JMAJ), a Special 20th Anniversary Issue. The principal goal of the Supplement series is disseminating leading-edge research output developed by the members of the Japanese Association of Management Accounting (JAMA) to both overseas and domestic audiences.

The series have been open to contributions encompassing theory, modeling, empirics, and experiments. Articles included in this special issue discuss not only traditional management accounting topics, but also a wide variety of issues related to recent developments in management accounting and management control. They conduct analyses to explore theories behind social, economic, and organizational phenomena. These analyses greatly expand and integrate existing disciplines and knowledge in social science. All articles included in this issue are high quality peer-reviewed scholarly articles that satisfy rigorous and professional criteria.  ---------------------------------------

                    Co-Editors
                    Susumu Ueno, Konan University
                    Ella Mae Matsumura, University of Wisconsin-Madison

---------------------------
The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary. 上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。

""""This is a well-balanced intermediate management accounting textbook. It shows not only how costs and net present values are calculated but also how concepts of management and cost accounting are used in actual situations. It encompasses important new topics such as value-based management, balanced scorecard, ERP, production management, TOC, activity-based cost systems, target costing, life-cycle costing, quality costing and environmental costing, in addition to traditional topics such as cost estimation, CVP analysis, planning, budgeting, and standard costing. Short history of management accounting and chapter introductions help students to understand a big picture of management accounting as well as small details. The book provides insightful knowledge about how management accounting information facilitates decision- making through various analysis tools.

View my books on AMAZON Author page:
http://www.amazon.co.jp/上埜-進/e/B001I7HGA6/ref=ntt_athr_dp_pel_1
http://www.amazon.com/Susumu-Ueno/e/B001I7HGA6
View Ueno's research at http://ssrn.com/author=1031395. 

単行本: 456ページ
出版社: 税務経理協会; 第4版 (2008/04)
ISBN-10: 4419051167
ISBN-13: 978-4419051167
発売日： 2008/04

-----------------------
The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary. 上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。

"""

"""日米企業の予算管理 -比較文化論的アプローチ-　第2版
“Budget Control Practices among U.S. and Japanese Companies; Cross-cultural Approach,” Moriyama-Shoten (2nd Ed. 1997, 1st Ed. 1993) (in Japanese)
単行本: 214ページ
出版社: 森山書店; 増補版 (1997/09  |初版1993年8月)
ISBN-10: 4839418543
ISBN-13: 978-4839418540

View my books on AMAZON Author page:
http://www.amazon.co.jp/上埜-進/e/B001I7HGA6/ref=ntt_athr_dp_pel_1
http://www.amazon.com/Susumu-Ueno/e/B001I7HGA6
View Ueno's research at http://ssrn.com/author=1031395. 

【内容情報】（「BOOK」データベースより）
本書は、企業の経営管理実践の中でも特に予算管理実践を中心に日米比較を行った筆者の実証研究の結果をとりまとめたものである。
【目次】（「BOOK」データベースより）
第１章　予算管理システムとは（予算管理のプロセス／予算管理と本研究のリサーチ・ドメイン／予算管理に係わる日米比較研究）／第２章　日米企業の経営管理の特徴（日米企業の経営管理制度の特徴／日本的経営論と集団主義／アメリカの歴史と経営風土）／第３章　理論フレームワーク（ホフステードの四つの文化次元／予算管理実践と文化の影響）／第４章　研究の方法（サンプリング・デザイン／変数と測定尺度／データ解析の方法／データの収集とサンプルの特徴）／第５章　分析の結果とその解釈（因子分析および信頼性の検定の結果／仮説の検定とその解釈／ステートメント・レベルでの分析／多変量回帰分析の結果／議論の展開）／付録（実証研究ならびにクロス・カルチュラル・スタディの方法／英文郵便質問票／質問票回答協力会社一覧）



""

"View my books on AMAZON Author page:
http://www.amazon.co.jp/上埜-進/e/B001I7HGA6/ref=ntt_athr_dp_pel_1
http://www.amazon.com/Susumu-Ueno/e/B001I7HGA6
View Ueno's research at http://ssrn.com/author=1031395. 

著者: 上埜 進(編著),  椎葉 淳,  長坂悦敬,　朝倉洋子,  杉山善浩
単行本: 139ページ
出版社: 日本管理会計学会 (2007/06)
ISBN-10: 4419070056
ISBN-13: 978-4419070052
発売日： 2007/06

"【目次】（「BOOK」データベースより）
第１章　日本の多国籍企業における管理会計実務-概観ならびに分析（研究ドメイン、研究課題および分析フレームワーク／データの収集　ほか）／第２章　多国籍企業における国際移転価格の役割-日系多国籍企業の実務（移転価格の設定方法／移転価格の設定方法に関する調査結果　ほか）／第３章　管理会計におけるＩＴ活用-日系多国籍企業の実務（多国籍企業におけるビジネス・プロセスと管理会計／会計システムとＥＲＰ　ほか）／第４章　業績評価-日系多国籍企業の実務（多国籍企業における業績評価の基礎／調査の結果-業績指標およびＢＳＣの導入状況　ほか）／第５章　国際資本予算-日系多国籍企業の実務（国際資本予算の事例／国際資本予算における理論と実務　ほか）""

-----------------------------
The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary. 上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。

"View my books on AMAZON Author page:
(http://www.amazon.co.jp/上埜-進/e/B001I7HGA6/ref=ntt_athr_dp_pel_1)
(http://www.amazon.com/Susumu-Ueno/e/B001I7HGA6)

学部やアカウンティング・スクールで、はじめて「工業簿記」、ないし「原価計算」を学ぶ学生の正統的なワークブックである。

上埜　進(編著)、川島和浩、 島田美智子、島　吉伸、真部典久、北村浩一、井岡大度、緒方　勇(著)
View Ueno's research at http://ssrn.com/author=1031395. 
単行本: 282ページ
出版社: 税務経理協会; 第2版 (2011/10/26)
言語: 日本語
ISBN-10: 4419057262
ISBN-13: 978-4419057268
発売日： 2011/10/26


"

"View my books on AMAZON Author page: (http://www.amazon.co.jp/上埜-進/e/B001I7HGA6/ref=ntt_athr_dp_pel_1) (http://www.amazon.com/Susumu-Ueno/e/B001I7HGA6)

The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s  publicly available papers in the SSRN eLibrary. 上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。


上埜　進(編著)、 島田美智子、川島和浩、朴 景淑、長坂悦敬、杉山善浩、諸藤裕美、小倉幸雄、河野充央、李 建永(著)
View Ueno's research at http://ssrn.com/author=1031395. 
"単行本: 296ページ
出版社: 税務経理協会; 第3版 (2008/05)
ISBN-10: 441905106X
ISBN-13: 978-4419051068
発売日： 2008/05

2005年に初版を刊行しました「工業簿記・原価計算演習」は多くの学部や大学院の原価計算講義、ゼミなどでご使用頂いております。レベルの異なる豊富な練習問題は、鉛筆と電卓 を携え工業簿記・原価計算を修得しようとする、初学者から簿記検定一級受験者、会計士試験受験者まで、多様な学習者から強い支持を 獲得しております。
第３版は，学習の要点の説明，ならびに計算練習の問題と解答を一層洗練されたものにして、信頼のおける 利用者に優しい学習書に仕上げております。第１０章の章末に，近似するコンセプトを解説するために，「限界原価と変動費，限界利益と貢献利益」というコラムを挿入しましたのも、そうした意図にもとづきます。計算練習では、第１２章に新たに発展問題２「営業店の予算実績差異の要因別分析」を加えました。
解答に影響する修正を行った計算練習は次の通りです。第１章の練習問題１「勘定記入と締め切り」、第２章では練習問題６および７の「消費賃金高の仕訳」、第３章の練習問題４「製造間接費の予定配賦額の仕訳」、第４章ではQuestion１「部門別計算」と練習問題５「補助部門費の実際配賦と予定配賦」、第５章の練習問題３「仕損費の仕訳と原価計算表の作成」、第１１章では練習問題２「直接原価計算の損益計算書」と練習問題４「固定費調整」です。
また、説明等を強化した解説は、第７章発展問題の「工程別総合原価計算：非累加法（累加法と計算結果が一致する方法）」と「工程別総合原価計算：通常の非累加法」です。この２問については、解説に勘定連絡図を追加し，解答に至る手順を目視できるようにしました。第８章発展問題２「修正パーシャルプランのもとでの勘定記入」の解説は大幅に拡充しました。
""

Call for Papers (March 1, 2024, Issue)
2024 Annual Conference in Hanoi, Vietnam of Asia-Pacific Management Accounting Association

Contents:
pp.2- Call for Papers: Academic Paper Sessions: Details the process and submission requirements.
pp.8- Call for Papers: Doctoral Colloquium Sessions: Specifically caters to doctoral students later in their studies, offering information on submitting research papers.
pp.11- Reference: "Review Questions" for Academic Papers: Provides questions intended to help authors assess and improve the quality of their academic papers.

This article, written by Susumu Ueno (Asia-Pacific Management Accounting Association Representative and Professor Emeritus at Konan University), is a report titled 'Reflections from the 2023 Asia-Pacific Management Accounting Association Annual Conference.'

APMAA NEWS January 1, 2024 Issue

　Contents
　1. New Year Greetings from the APMAA Chairperson
　2. 2024 Proposed APMAA Activities
　3. Organizational Structure for 2024 APMAA
　4. Commitments from 2024 APMAA Director Candidates
　5. Insights from Head Leads of 2024 Teams and Local Chapters
　6. Exploratory Essays and Articles

Asia-Pacific Management Accounting Association (APMAA) hosted the APMAA 2023 Annual Conference online from October 24 to 26. I am pleased to share the comprehensive APMAA 2023 Conference Report with you. The report encompasses the following sections:
1. Appreciation Remarks from the APMAA Chairperson
2. 2023 Program with Photos
3. Opening and Closing Remarks
4. Statistics of the 2023 APMAA Conference
5. Congratulations Emails from the APMAA 2023 Participants
6. 2023 APMAA Member List

My presentation today is more of a continuous talk, without distinct sections. the key focal points are as follows:
The Early Years Following APMAA's Inception
formative years of APMAA after its establishment.
Highlights from past Annual Conferences
snapshots of key events and noteworthy aspects of annual conferences.
3.Adapting to COVID-19 Pandemic
how the organization coped with the pandemic in 2019 and its shift towards online technologies, including webinars.
4.Quality Control Challenges
Issues related to submission review systems and the utilization of the Microsoft Conference Toolkit.

The Asia-Pacific Management Accounting Association (APMAA) is thrilled to announce the APMAA 2023 Annual Conference, centered around the theme "Challenges and Opportunities for Management Accounting in the Digital Era." The conference is cohosted with Trisakti University, Indonesia, and will be online from October 24 (Tuesday) to October 26 (Thursday), 2023. Trisakti University is Indonesia's largest private university and is located in Jakarta. It is the only private university in Indonesia established by the Government of the Republic of Indonesia. 

Originally planned as a hybrid event to be hosted at Xi'an Jiaotong University (XJTU), the circumstances took a different turn when XJTU withdrew from its role as the cohost in early August. In our quest to find an alternative solution, we were fortunate to connect with Professor Sekar Mayangsari from Trisakti University in Indonesia, who generously agreed to provide the conference platform and support staff for the 2023 event. Trisakti University's team has a commendable track record of successfully hosting previous APMAA events, such as the 2021 online annual conference and a webinar held on July 18, 2023. We are truly fortunate to have the experienced team led by Professor Sekar at the helm of APMAA 2023. As for the Doctoral Colloquium, the University of Merdeka Malang, under the leadership of Professor Grahita Chandrarin, provides the Zoom Platform.

APMAA 2023 comprises Conference Sessions on Days 2 and 3 and Doctoral Colloquium on Day 1. The Conference Sessions include 9 Academic Paper Sessions with multiple papers at each session, a Plenary session, and a Forum. The Doctoral Colloquium has a Paper Session and two Dissertation Proposal Presentation Sessions.

Academic Paper Sessions
APMAA places utmost significance on the Academic Paper Sessions and upholds the annual conference policy of "Quality is paramount. Return to our roots." In the 6th Annual Forum, hosted at National Taiwan University in 2010, APMAA introduced a discussant system for all scholarly presentations. This system aimed to enhance the depth of academic discussions. In the 9th Annual Conference, which took place in Nagoya, Japan, in 2013, APMAA adopted the MS-CMT (Microsoft Conference Management Toolkit) as its platform for the first time. This transition marked a significant improvement in the transparency of the submission and review processes, ensuring a more efficient and reliable evaluation of research contributions.

APMAA 2023 Academic Paper Sessions garnered 34 submissions, and after a rigorous review process, we are delighted to announce the acceptance of 23 high-quality papers for presentation. This accomplishment was made possible by our dedicated paper review team, consisting of 23 volunteer reviewers, who diligently adhered to our "Guideline for Authors." Their unwavering commitment to maintaining the caliber of papers accepted for the "2023 Academic Paper Sessions" is highly commendable.

We have designated Wednesday, October 25 (Day 2) afternoons for scheduling the Academic Paper Sessions and Thursday, October 26 (Day 3). Each presentation is allotted 35 minutes, which includes 20 minutes for the presentation itself, 10 minutes for discussion, and 5 minutes for questions and answers. We look forward to the insightful talks and knowledge sharing during these sessions.

Plenary Session
On the second day of the conference, which falls on Wednesday, October 25, we are thrilled to present a compelling plenary session focusing on the theme "Challenges and Opportunities for Management Accounting in the Digital Era." During this session, three distinguished Chinese professors will share their expertise and insights on utilizing artificial intelligence (AI) technologies in management accounting.

Firstly, Prof. Rong Huang from Fudan University will delve into "The Application of New Technology in Management Accounting Research." Next, Prof. Nan Hu from Xi'an Jiaotong University will address "Exploring the Frontier of Management Accounting Research: The Reshaping Influence of Natural Language Processing (NLP) and Large Language Models (L.L.M.s)." Lastly, we are honored to have Prof. Yasheng Chen from Xiamen University, who will present on the intriguing topic of "Algorithmic Management Accounting."

Forum
In the afternoon of October 26, we will hold the 2023 Forum addressing " How Asia-Pacific Management Accounting Association (APMAA) Has Survived." This Forum aims to analyze the key factors that have contributed to the survival of the Asia-Pacific Management Accounting Association (APMAA) and strategies that ensured its continued success. By examining the association's journey, we share valuable experiences to run an academic association. Speakers are Prof. Mayangsari, Sekar, Trisakti University, Indonesia; Prof. Elgammal, Mohammed, Qatar University, Qatar. Dr. Farhana Begum, Bangladesh Ministry of Education, and Susumu Ueno, Emeritus Professor of Konan University, Japan.

Doctoral Colloquium
APMAA introduced the Doctoral Colloquium Sessions during the 7th Annual Conference held at Universiti Teknologi MARA, Malaysia, in 2011. An APMAA's doctoral Colloquium is an academic gathering where "late-stage" doctoral students present their research and receive feedback from faculty members, peers, and occasionally external experts. We hold the 2023 APMAA Doctoral Colloquium on Tuesday, October 24 (Day 1). This year's Colloquium features two types of sessions: a Paper Session and a Dissertation Proposal Presentation Session. In the Dissertation Proposal Presentation Session, students in an early stage of the dissertation process present their proposal in a public setting to get feedback from mentors and audiences from various fields. A total of 6 students will present their papers in the 2023 Doctoral Colloquium.


I extend my heartfelt gratitude to all the authors who contributed their manuscript submissions, without whom this year's conference would not have been possible. I thank the reviewers, mentors, presenters, discussants, and moderators for their exceptional dedication to this event. Additionally, I would like to acknowledge the support of the APMAA members and Board directors. My special appreciation goes to the team members and staff of Trisakti University and the University of Merdeka Malang for supporting the 2023 annual conference.

The 2023 Program promises to be captivating, and it is now time for our collective efforts to be duly recognized. I am confident you will thoroughly enjoy this online conference, which provides ample opportunities for learning, networking, and forging new friendships.

Once again, I extend my heartfelt gratitude to all of you for your valuable contributions, support, and participation.

Bangladesh Webinar: June 22, 2023 (Thursday)
APMAA June 22 Bangladesh Webinar Report
Management Accounting (Education) in the Resurgent Era: Role of Academics and Professionals
Webinar Chair: Prof. Dr. M Harunur Rashid, President, Bangladesh Accounting Association 
Webinar Co-chair: Dr. Farhana Begum, APMAA Director
APMAA Board Chair: Prof. Dr. Susumu Ueno 

APMAA Webinars (2023, 2022, and 2021) (s-ueno.sakura.ne.jp)
Asia-Pacific Management Accounting Association (APMAA) Official Site (sakura.ne.jp)

The Asia-Pacific Management Accounting Association (APMAA) holds its 2023 Annual Conference (APMAA 2023) at Xi'an Jiaotong University, China, from 24 (Tuesday) to 27 (Friday) October 2023.
The conference theme is "Challenges and Opportunities to Management Accounting in the Digital Era." This theme sheds light on the development of management accounting tools, techniques, and practices for a digital revolution to reveal the real world. As in every other year, APMAA 2023 provides subject areas encompassing various fields and will accept manuscripts of an extensive range of accounting subjects. We encourage prospective authors to contribute to and help shape the 2023 conference program through their research products.

APMAA NEWS January 1, 2023 Issue
Contents
1. Messages from the APMAA Board
2. 2023 APMAA Governance Structure
3. APMAA 2023 and 2024 Annual Conferences
4. APMAA 2022 Experience 

The Asia-Pacific Management Accounting Association (APMAA) recognizes its mission to provide a platform for management accounting academics and practitioners in the Asia Pacific region. APMAA members share many common values, including the importance of integrity and good behavior, objectivity, a sense of community, respect for others, and high ethical values.

APMAA 2022 Conference Report (December 10, 2022）

Contents
1. Greeting from the APMAA Board Chair
2. APMAA 2022 Statistics
3. Program and Pictures
4. Thank you emails from participants

We completed the APMAA 2022 annual conference on November 11 (Friday). We held this year's Conference in a hybrid mode.

Asia-Pacific Management Accounting Association(APMAA)は、11月8日(火曜日)から11月11日(金曜日)までの4日間、2022年度大会(APMAA 2022)をタイのバンコクにてハイブリッド・モードで開催した。例年通り、初日をドクトラル・コロキュラム(Doctoral Colloquium)の日とし、院生論文セッションとドクトラル・セミナーに充てた。2日目と3日目は、会員による学術論文セッション(Academic Paper Sessions)、招聘者によるスピーチ、ならびにフォーラムに充て、最終日にone-day tourを催した。大会テーマを『管理会計―デジタル未来に向けての最近の論題と方向―(Management Accounting: Recent Themes and Directions for a Digital Future)』と設定した同大会に、180名のAPMAA会員が参加し、現地の非会員も数十名参加した。

3-2. Tentative Program of the 2022 Doctoral Colloquium 3-3. Outlines of Talks for Plenary Sessions, Forums, and Doctoral Colloquium Seminar 4. Message from the APMAA Board Chair The mission of the Asia-Pacific Management Accounting Association (APMAA) is to provide a platform for management accounting academics and practitioners in the Asia Pacific region to connect. We acknowledge that our members share many common values, including the importance of implanting integrity and good behaviors, objectivity, a sense of community, respect for others, and high ethical values. We strive to contribute toward global scholarship and the lives of the regions.

We are pleased to announce that APMAA Indonesia Chapter will hold Summer Webinar on August 25, 2022. Prominent speakers, invited from both academics and business in Indonesia, address the business challenges and opportunities in the digital era, emphasizing the future of management accounting. “The Challenges and Opportunities of Management Accounting in the New Business Environment” is the theme. Please open the PDF file attached above to see the webinar details. We look forward to seeing you on August 25.

　

APMAA 2022 Conference
    Theme: Management Accounting: Recent Themes and Directions for a Digital Future
Conference Date: 8 (Tuesday) - 11 (Friday) November 2022
Venue: Dhurakij Pundit University, Bangkok, Thailand

Contents  of the newsletter
1. Messages from APMAA 2022 organizer
2. Outline of the APMAA 2022 Conference
3. APMAA 2022 Conference and Doctoral Colloquium Call for Papers
4. Registration and Membership/Participation Fee Payment
5. Conference Venue and Accommodations

Asia-Pacific Management Accounting Association will hold the 2022 Spring Webinar on May 24 (Tuesday) and 25 (Wednesday). In the webinar, we will discuss the strategic value of management accountants in the era of COVID-19, emphasizing the anticipated challenges and opportunities for both practitioners and academics. This is the flyer of the webinar. The online seminar is free of charge, and you can join it via the link shown in the flyer.

We are pleased to send you the APMAA 2022 Conference News, March 20, 2022 Issue. The Asia-Pacific Management Accounting Association (APMAA) holds its Annual Conference (APMAA 2022) at Dhurakij Pundit University, Bangkok, Thailand, from 9 (Wednesday) to 11(Friday), November 2022.
This issue is the Official Guideline of the APMAA 2022 Annual Conference whose contents are as follows:　
1. Welcome Message from the Chair of the APMAA Board of Directors
2. Words from the head of APMAA 2022 Conference Organizing Team
3. APMAA 2022 Conference Call for Papers (Academic Paper Sessions)
4. APMAA 2022 Doctoral Colloquium Call for Papers
5. Volunteer Opportunities (reviewers, moderators, discussants, mentors)
6. Conference Program (tentative)
7. APMAA 2022 Conference Organizing Committee (tentative)

As in every other year, the 2022 Academic Paper Sessions provide subject areas that encompass various fields and accept manuscripts of almost any accounting subject. Please consult with sections 3 and 4 when you submit your paper to the Academic Paper Sessions and Doctoral Colloquium. To attract good quality papers relevant to the 2022 conference theme, "Management Accounting: Recent Themes and Directions for a Digital Future," APMAA 2022 Annual Conference will have a Research Prize. Please visit pages 8-9 to get detailed information about the 2022 APMAA Research Prize Papers. If you are thinking of serving as a reviewer, discussants and/or mentors, please obtain detailed information from section 5.

Contents
1. Messages from the Representative Directors
2. 2022 APMAA Governance Structure
3. Messages from the 2022 team leaders
4. APMAA 2022 Annual Conference
5. My APMAA 2021experience

The Asia-Pacific Management Accounting Association (APMAA) recognizes its mission to provide a platform for management accounting academics and practitioners in the Asia Pacific region. The task is to improve contribution towards global scholarship and the life of the region. We acknowledge that our members share many common values, including the importance of integrity and good behavior, objectivity, a sense of community, respect for others, and high ethical values. Members are part of the APMAA Community, a  personalized platform for management accounting researchers and enthusiasts to connect.

Contents
1. Appreciation Greetings from the 2021 APMAA Board 
2. 2021 Program with Photos
3. My Sketches and Experiences of the APMAA 2021
4. Opening and Closing Remarks from Conference Organizers
5. Statistics of the APMAA 2021 Conference
6.  Congratulations Emails from the APMAA 2021 Participants

The APMAA 2021 Annual Conference was held virtually due to the COVID 19 pandemic. It was held in two different locations, Jakarta, the capital city of Indonesia, and Denpasar, Bali. APMAA believes that the diverse and dynamic group of presenters, moderators, mentors, and discussants provided insights beneficial for developing research relating to management and accounting to all attendees. Your energetic presence made the APMAA 2021 productive and enjoyable. Thank you!

Contents
1. 2021 APMAA Membership  Fee Payment
1.1. APMAA membership and the 2021 annual membership fee 
1-2.  The last date for payment of the 2021 annual membership fee

2. Proposal of the 2022 APMAA Board Structure
2-1. 2022 Director positions
2-2. 2022 Senior Director positions
2-3. 2022 APMAA Supporters and Associates

3. APMAA 2021 Annual Conference 
3-1. Tentative Program of the APMAA 2021 Conference Parallel Sessions
3-2. Tentative Program of the 2021 Doctoral Colloquium
3-3. Messages from the Parallel Session Paper Review Team members

4.  2021 Summer Webinars Report

5. Message from the Board Chair

Contents
1. 2022 APMAA Membership
1-1.APMAA membership and a one-year membership fee
1-2. Paying the membership fee.

2. 2022 APMAA Board Structure
2-1. 2022 Director positions
2-2. 2022 Senior Director positions
2-3. 2022 APMAA Supporters and Associates

3. APMAA 2021 Annual Conference
3-1. Tentative Program Schedules of the 2021 Doctoral Colloquium
3-2. Tentative Program Schedules for APMAA 2021 Conference
3-3. Message from the Parallel Session Paper Review Team
3-4. Collaborative Research Projects
3-5.  Parallel session papers received
3-6. Paper Submission Due Date for the APMAA 2021

4.  Webinars in 2021

5. Message from the Board Chair

Official Guide to APMAA 2021 Parallel Sessions

The Asia-Pacific Management Accounting Association (APMAA) holds its 2021 Annual Conference (APMAA 2021) at Universitas Trisakti and Universitas Udayana, Indonesia, from 9th (Tuesday) -11th (Thursday) November 2021.

Contents
1. Welcome Message from the Chair of the Board of Directors
2. Words from the APMAA 2021 Conference Chair and Doctoral Colloquium Chair
3. APMAA 2021 Conference Call for Papers (parallel sessions)   
4. APMAA 2021 Doctoral Colloquium Call for Papers
5. Conference Program (tentative)     
6. Volunteer Opportunities (reviewers, moderators, discussants, mentors)
7. APMAA 2021 Conference Organizing Committee (tentative)

APMAA NEWS January 1, 2021 Issue (No.34)

Contents:
1.Messages from the Board of Representatives
2.APMAA 2021 Administration Team and Statements from its Member Directors
3.Statements from 2021 Senior Directors
4.Statements from 2021 Directors
5.Messages from APMAA 2021 Committees
6.Announcement of 2021 Spring Webinar and Summer Webinar
7.Progress Report of the 2021 Annual Conference       
8.A Brief Report from the 2020 Webinar Talk Series Organizer
9.The Product of the First Collaborative Research Project
10.Steering Committee Members' List

APMAA 2020 Webinar Report

Contents
1. Appreciation Greetings from the APMAA Board Chair and the APMAA 2020 Webinar Talk Series Organizer
2. Overview and Statistics of the APMAA 2020 Webinar Talk Series 
3. 2020 Webinar Talk Series Program with Photos
4. Highlights Written by Session Moderators
5. Messages and Letters
6. APMAA 2020 Organizing Committee

APMAA completed the APMAA 2020 Webinar Talk Series themed “Staying Relevant: Finance and Management Accounting in a Digital Era” on November 25, 2020. The webinar comprised eight-sessions and  started on October 1. This is the APMAA first online conference.  Universiti Teknologi MARA (UiTM), Malaysia was supposed to conduct the physical 16th APMAA Conference on the 1 – 4 Nov 2020. However, due to the COVID-19 Pandemic, the Board decided to suspend the conference and proposed the UiTM APMAA team to organize a webinar.

APMAA NEWS July 1, 2020 Issue (No.33)
The APMAA 2020 Conference will not be held as planned in November this year. We deeply regret the fact that we will not be able to see our good friends and colleagues in Malaysia. We will hold the 2021 conference as scheduled in Indonesia. See below for details. A series of webinars will be hosted by UiTM in October and November 2020.
(See below for details)


Contents:
1.  APMAA 2020 OFFICIAL SUSPENSION ANNOUNCEMENT
2. Progress of the Book Chapter
3. Essays from APMAA Directors
4. 2020 Steering Committee Members’ List

Contents
1. Message from the 2020 (16th) Annual Conference Organizer
2. APMAA 2020 Conference Call for Papers
3. APMAA 2020 Doctoral Colloquium Call for Papers
4. Tentative Conference Program
5. Events and Meetings during APMAA 2020 (and beyond!)
6. APMAA 2020 Conference Organizing Committee
7. APMAA 2020 Conference News January 20, 2020 Issue Editorial Team

Contents
1. Appreciation Greetings from the APMAA Board Chair and the APMAA 2019 Organizers
2. Statistics of the APMAA 2019 Conference
3. 2019 Program with Photos
4. Appreciation Letters from Conference Participants
5.  Thank You Messages from the 2019 Extraordinary Service Award Recipients
6.  APMAA 2019 Organizing Committees

2019 is an exciting year for the Asia-Pacific Management Accounting Association (APMAA) as it marks our 15th anniversary! Over the past 15 years, APMAA has been supported by people who passionately share the APMAA philosophy and committed themselves to the advancement of the association. As we all recognize, APMAA has made spectacular achievements and grown greatly in recent years. This is the APMAA 15 Year Anniversary Special Issue.

Contents
1. APMAA: 15 Year Aniversary
2. 15 Year Anniversary Essays: My Experiences and/or Memories of APMAA
3. 2019 APMAA Steering Committee Members’ List

はじめに

Asia-Pacific Management Accounting Association(APMAA) の2018年度大会(APMAA 2018; 第14回大会)は,10月29日(月曜日)から11月1日(木曜日)までの4日間にわたり, 早稲田大学国際会議場をメイン会場に開催された。大会テーマをThe Forefront of Management Accounting: Research and Practices (管理会計の最前線: 研究と実務)と設定した同大会は, Parallel session(投稿論文セッション)が91論文, Special session(特別セッション)が4論文, Doctoral session(博士課程学生セッション)が12論文と, 総数107の研究論文を採択しており, アジア，中東, オセアニア, ヨーロッパ，アメリカなど21の国と地域から研究報告があった(日本からは29論文)。これらの研究報告に加えフォーラムやCFO/Controller シンポジウムなども開催された。参加者は, 会員が海外から106名, 国内から105名あり, 国内からの招待者や院生を加えると261名であった。近年の最大規模の大会であった2015年インドネシア大会の報告論文数136に及ばなかったが, 参加者数は同大会を上回った。以下に大会の様子を日毎にお伝えしたい。

The Asia-Pacific Management Accounting Association (APMAA) holds its 15th Annual Conference (APMAA 2019) at Qatar University in Doha from November 2nd (Saturday) to 5th (Tuesday), 2019. This is the first time for APMAA to hold its annual conference in the Gulf
Cooperation Council (GCC). We are pleased to share Call for Papers information with you.

APMAA News January 1, 2019 Issue (No.30)

Contents:
1. Messages and Greetings from Forthcoming Annual Conference Chairs
2. Scientific Committee at APMAA Headquarters
3. Massages from 2019 Representative Directors
4. Commitment Statements from 2019 Senior Directors
5. Commitment Statements from 2019 Directors
6. Message from the New Board Member
7. APMAA 2018 Photos and Reporting of the 2018 Special Session
8.  Messages from the ICMA and the IMA
9.  2019 Steering Committee Members’ List

15th Anniversary APMAA Annual Conference in Doha, Qatar
2nd (Saturday)-5th (Tuesday) November 2019, College of Business and Economics, Qatar University and St Regis Hotel.
http://apmaa2019.000webhostapp.com/#/chair_msg

Contents
1. Welcome Message from the Chair of the Board of Directors of the Asia-Pacific Management Accounting Association
2. Words from the APMAA 2019 Conference Chairs
3. APMAA 2019 Conference Call for Papers
4. 2019 Doctoral Colloquium Call for Papers
5. Tentative Conference Program
6. APMAA 2019 Conference Organizing Committee
7. Scientific Committee
8. Conference Hotels
9. APMAA 2019 Conference News January 1, 2019 Issue Editorial Team

Contents:
1. Messages from the APMAA Board Chair
2. Information from the 2018 Tokyo Conference Organizer
2.1 Message from the APMAA 2018 Conference Chair
2.2 Outline of the APMAA 2018 Conference
2.3 Special Session Ⅱ “Management Accounting Research and Education in Asia Top Accounting Schools”
3. Guidelines for Presenters, Moderators and Discussants
4. Guidelines for Authors of APMAA Parallel Session Manuscripts
5. Screening Processes of Manuscripts Submitted to Parallel Sessions
6. Essays

Contents 
    1. APMAA 2018 Program
      1.1. Outline of the APMAA 2018 Conference
      1.2. Doctoral Seminar
　  1.3. Special Session/Workshop: SMAE Collaborative Research Project 
　  1.4. CFO /Controller Symposium　
　  1.5. One-day Bus Tours (Factory and Culture Visit)
    2. Submission Review Policy and Notification of Paper Acceptance
      2.1. Submission and Review Policy for Parallel Session Papers
      2.2. Notification of Paper Acceptance
    3. Registration and Participation Fee Payment Site
    4. Conference Venue and Transportation
    5. Accommodations
    6. APMAA 2018 Conference and Doctoral Colloquium Call for Papers
    7. Brief messages from APMAA 2018 organizers: What we can do for you!

The APMAA 2018 (14th) Annual Conference will be held on October 29th -November 1st , 2018 in Tokyo. The conference venue is the Waseda Campus of Waseda University and Rihga Royal Hotel Tokyo located in the campus.
    Theories and proposals in management and accounting must be inextricably tied to the actual organizational situations and environment that they are intended to serve. This posture, the tradition and identity of APMAA, enables academics and practitioners to provide society useful solutions. The theme of APMAA 2018 is “The Forefront of Management Accounting:  Research and Practices” (a tentative theme). 
    As can be seen in this issue of our newsletter, a variety of events of APMAA 2018 can provide you the latest insights in many areas of research and practice in management and accounting, in addition to opportunities to present your research outcomes. 
    Please prepare now for your participation at this valuable and important research conference.

Asia-Pacific Management Accounting Association 2017年度大会 (APMAA 2017) は、上海交通大学 (Shanghai Jiao Tong University) が主催し、ダウンタウンにある徐匯キャンパスの安泰経済与管理学院 (Antai College of Economics and Management) の各教室を会場に、11月6日 (月曜日) から9日（木曜日）までの4日間、開催された。

Yiming Hu先生が大会実行委員長を務められた本大会では、テーマをManagement Accounting and Society: A Global Perspective (管理会計の機会と新潮流) と設定し、海外から63名、主催国である中国から100名の参加があった。なお、投稿論文セッションには、25ケ国から80本程の投稿があり、そのうちの60本が採択された (中国18本、日本9本、インドネシア6本、マレーシア4本、USA4本)。参加者数は、国立台北大学で開催された昨年のAPMAA 2016とほぼ同じであった。

The content of the issue is as follows.
1. Greetings from the APMAA Board Chair and the APMAA President
2. Commitment Statements from the 2018 APMAA Board Members
3. Commitment Statements from the New Steering Committee Members
4. Message from the Chair of APMAA 2018 in Tokyo
5. Information from the 2019 Doha Conference Organizer
6. Book Review
7. 2018 APMAA Steering Committee Members
Appendixes 1: Past Conference Venues

APMAA 2018 (14th) Conference:
Theme: The Forefront of Management Accounting:  Research and Practices (tentative):
October 29th (Monday) – November 1st (Thursday), 2018:
Venue: Waseda Campus of Waseda University, Tokyo, Japan:
Organized by “Waseda University” and “APMAA Japan” :

Contents
1. Message from the Chair of APMAA 2017 Conference Organizing Committee
2. Call for Papers: APMAA 2017 Annual Conference
3. Call for Papers: APMAA 2017 Doctoral Colloquium
4. Program and Highlights
5. The Conference Venue and Accommodations
6. APMAA 2017 Conference Organizing Committee
7. Editorial Team for APMAA 2017 Conference News



APMAA 2017 (13th) Conference (http://www.apmaa2017.com/)
Theme: Management Accounting and Society: A Global Perspective
November 6th (Monday) – 9th (Thursday), 2017
Venue: Xuhui Campus of Shanghai Jiao Tong University (SJTU), China
            SJTU Today (http://en.sjtu.edu.cn/about-sjtu/sjtu-today/)

The issue presents you a collection of New Year Statements of Commitment from all APMAA 2017 Board Directors.
It includes:
1. Commitment Statements from the 2017 APMAA Board Members
2. Greeting from the APMAA 2017 Conference Organizer in Shanghai
3. Greetings from the 2016 Annual Conference Organizer in Taipei, Taiwan
4. 2017 APMAA Steering Committee Members

Asia-Pacific Management Accounting Association (APMAA) の2016年度大会(APMAA 2016)は、台湾の首都、台北に立地する国立台北大学が主催し、The Hotel Sherwood Taipeiをメイン会場に、10月4日 (月曜日) から7日（金曜日）までの4日間、開催された。大会テーマを「管理会計の機会と新潮流(Opportunities and New Trends in Management Accounting)」と設定した本大会には、海外17ケ国から80名余り、主催国である台湾から70名余りの参加があり、インドネシアのバリ島で開催されたAPMAA 2015とほぼ同規模であった。

Contents
1. Message from the Chair of APMAA2017 Conference Organizing Committee
APMAA 2017 (13th) Conference:
November 6th (Monday) – 9th (Thursday), 2017 :
Venue: Xuhui Campus of Shanghai Jiao Tong University, China:


2. Call for Papers: APMAA 2017 Annual Conference
3. Call for Papers: APMAA 2017 Doctoral Colloquium
4. Tentative Conference Program
5. APMAA 2017 Conference Organizing Committee

This webinar addresses the strategic value added of management accountants in the era of COVID-19 with an emphasis on the anticipated challenges and opportunities for both the practitioners and academics. 24-25.05.2022 10.00-14.00* via Microsoft Teams *Qatar time zone (Arabia Standard Time, GMT +3)

統合報告 Integrated Reporting (Feb. 28. 2015 JAMA NEWS No.39) .

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno's SSRN Author Home Page. This web page provides easy access to all of Ueno’s publicly available papers in the SSRN eLibrary.

（November 18,2001 甲南大学経営学部『経営学研究しおり』　
                        Management Accounting: An overview
This manuscript provides an overview on Management Accounting. It is prepared as a guidance for students who take the management accounting course provided by Professor Susumu Ueno at School of Management, konan University, Japan.


　管理会計（論）の学習ガイダンスとして執筆した本稿は、①管理会計とはどのような領域なのか、 ②管理会計論の体系がどのようなものなのか、③管理会計（論）の変遷はどうだったのか、④管理会計をどのように学習するのか、 といった点を論述するものである。

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno's SSRN Author Home Page. This web page provides easy access to all of Ueno’s publicly available papers in the SSRN eLibrary.

Written in April, 2000
(「ビジネス・インターンシップと甲南大学の取り組み」『関西経協(関西経営者協会)』第54 巻第6 号、平成12(2000)年6 月の草稿として執筆した)

Internships have been an integral component of many academic programs in the US offering benefits to all participating parties: students, schools and employers. This brief paper reviews the recent development and current situation of internships observed at the business undergraduate education in Japan.
.
日本で近年急速にインターンシップ導入の議論が高まっているが、その背景に、これに直接関与する企業、学生、大学という３者のそれぞれが置かれれている環境の変化がある。本稿では、はじめに、米国のにおけるビジネス・インターンシップの変遷を手短に紹介し、続いて、日本におけるビジネス・インターンシップの現況を概観する。後半では甲南大学におけるビジネス・インターンシップの経緯と現況を述べる。、なお、筆者が1999 年2 月中旬(2/9-2/19) に米国で行ったビジネス・インターンシップに関する調査結果を本稿の付録として添付している。

上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno's SSRN Author Home Page. This web page provides easy access to all of Ueno’s publicly available papers in the SSRN eLibrary.

日本管理会計学会創設「30周年記念Web部会」第1回部会  特別講演　2021年12 月4日

セクション1: 研究活動を振り返る 
1. 著作をグループ分けし、グループごとの視点や特徴を　(Dissertationと予算管理のcross-cultural studies、管理会計研究の方法、多国籍企業の利益管理、価値創出経営)
2. 教育研究 (管理会計・原価計算・工業簿記の教科書づくり、管理会計・原価計算教育の調査) 3. 研究と研究活動に関する自分の思い

セクション2: 学会活動を振り返る
1. 日本管理会計学会での思い出
　加入の経緯、学会報告、甲南大学で開催した部会・大会、学会誌の編集
2. Asia-Pacific Management Accounting Association (APMAA)での活動
　　APMAA設立の経緯とその後の展開、運営状況