- 上埜進, 経営会計研究所(Management and Accounting Research Institute, Japan)、冨山(3-7-47, Shinjo-machi, Toyama-shi, 930-0992, Japan)
- 080-6130-3083
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... more
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.
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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.
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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.
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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... more
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.
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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.
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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,... more
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.
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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... more
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.
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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... more
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.
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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... more
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.
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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... more
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.
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... 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... more
... 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 ...
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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... more
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.
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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... more
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.
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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... more
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.
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AbstractThe following sections are included:Theoretical Framework and HypothesesCommunication and coordinationPlanningPerformance evaluationResearch MethodPopulation and sampleSurvey instrumentsResults and... more
AbstractThe following sections are included:Theoretical Framework and HypothesesCommunication and coordinationPlanningPerformance evaluationResearch MethodPopulation and sampleSurvey instrumentsResults and DiscussionsConclusionsAppendixReferences
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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... more
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.
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Japanese Abstract:... more
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...
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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... more
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.
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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... more
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.
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Japanese Abstract:... more
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.
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Japanese Abstract:... more
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.
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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... more
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.
Research Interests:
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... more
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.
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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... more
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.
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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... more
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.
Research Interests:
Research Interests:
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... more
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.
Research Interests:
Research Interests:
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)... more
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.
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Research Interests:
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... more
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."
(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... more
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.】
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.】
Research Interests:
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... more
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... more
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。
"
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... more
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.
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... more
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.""
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... more
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。""""
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... more
"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.""
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... more
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.""
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... more
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.""
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.""
Research Interests:
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... more
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.""
"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... more
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.
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... more
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... more
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。
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... more
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... more
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.
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。
View Ueno's other research at http://ssrn.com/author=1031395
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。
View Ueno's other research at http://ssrn.com/author=1031395