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Management, Uncertainty, and Accounting Case Studies, Theoretical Models, and Useful Strategies

:	Akira Nishimura
:	Management, Uncertainty, and Accounting Case Studies, Theoretical Models, and Useful Strategies
:	Palgrave Macmillan
:	9789811089893
:	1
:	CHF 106.20
:

:	Betriebswirtschaft
:	English

:	368
:	Wasserzeichen/DRM
:	PC/MAC/eReader/Tablet
:	PDF

This book is a capstone to the magisterial career of one of Japan's most senior scholars of risk, accounting, and management. How can companies and organizations navigate today's world, rife with unexpected challenges and opportunities? In this trenchant book, Nishimura offers case studies, theoretical models, and useful strategies for the new normal. This book will be useful to scholars, businesspeople, and bankers.

Akira Nishimura, Emeritus Professor of Kyushu University and Visiting Professor of Beppu University, has published numerous books on management accounting. He previously served as President of Beppu University and Dean of Faculty of Economics at Kyushu University.

	Preface and Acknowledgments	5
	Contents	14
	List of Abbreviations	16
	List of Figures	18
	List of Tables	22
	Chapter 1: Introduction	25
	1.1 Fundamental Issues of This Book	25
	1.2 Management and Management Accounting	27
	Scientific Management	27
	Management and Recording	29
	1.3 Scientific Management and Concepts of “Entrepreneur”/“Businessman”	30
	Similarities and Differences Between Veblen and Taylor	30
	Knight’s Theory of Uncertainty and Scientific Management	33
	Uncertainty, Profit, and Management	34
	Establishment of Modern Business Management and Management Accounting: The Fusion of Scientific Management and Standard Cost Accounting	35
	1.4 Uncertainty and the Development of Management and Management Accounting Models	37
	Historical Development of Management and Management Accounting	37
	Logical Analysis of Management and Management Accounting Systems	41
	1.5 New Synthesis of Information, Management, and Management Accounting at the Present Stage	44
	1.6 Conclusion on Contemporary Management and Management Accounting in Uncertainty	50
	Bibliography	52
	Chapter 2: Enterprise Governance and Management Accounting from the Viewpoint of Feed-Forward Control	54
	2.1 Introduction	54
	2.2 Institutional and Capital Structural Aspects of Corporate Governance	55
	2.3 Bankruptcy and Corporate Governance in Japan	60
	2.4 Risk Management and Business Governance	64
	2.5 Enterprise Governance and Feed-Forward Control	67
	2.6 Conclusion	71
	Bibliography	72
	Chapter 3: Conceptual Analysis of Value-Based Management and Accounting: With Reference to Japanese Practices	74
	3.1 Introduction	74
	3.2 Existing Literature and Accounting Cognition	76
	3.3 Value and Management	77
	Basic Concepts	77
	Double Aspect of Management	79
	3.4 Structure of Value-Based Management	80
	Leadership and Uncertainty	80
	Visible and Virtual Management	81
	Some Practices of VBM in Japan	83
	3.5 Value-Based Management Accounting and Analytical Model of Variance	85
	Some Rudimentary Experiences	85
	Structure of Variance Analysis	86
	3.6 Conclusion	91
	Bibliography	93
	Chapter 4: Uncertainty and Management Accounting: Opportunity, Profit Opportunity, and Profit	96
	4.1 Introduction	96
	4.2 Uncertainty and Controllability in Business Management	97
	4.3 Knight’s Theory on Uncertainty and Profit	100
	Uncertainty and Knowledge	100
	Entrepreneur’s Connection with Profit or Risk	101
	4.4 Uncertainty and Decision-Making	104
	The Works of Simon and Anthony, and Nonprogrammed Decision	104
	ASOBAT’s Thought and Decision-Making Process	105
	Demski’s Model and Profit Management	107
	4.5 Some Cases of Lost Profit Opportunity in Large Business	109
	4.6 Opportunity, Profit Opportunity, and Profit	113
	4.7 Conclusion	115
	Bibliography	117
	Chapter 5: Profit Opportunity, Strategic Innovation, and Management Accounting	119
	5.1 Introduction	119
	5.2 Opportunity and Profit Opportunity	120
	Simons’s Concept of ‘Opportunity Space’	121
	Haynie’s Concept of Evaluation	122
	Condensation	123
	5.3 Strategic Innovation and Profit Opportunity	125
	Japanese Production and Management Systems: Lean Production	126
	External Innovation: Agile Supply Chain Systems	128
	Global Innovation	130
	5.4 Strategic Innovations and Cost Design	133
	The Three Innovations and the Creation of Profit Opportunity	133
	Transfiguration of Cost Design in Japan	135
	5.5 Profit Opportunity and Profit Opportunity–Based Variance Analysis	138
	Meanings of Profit Opportunity–Based Variance Analysis	138
	Profit Opportunity–Based Variance Analysis in the Integrated Cycle of Feed-Forward and Feedback Management	139
	5.6 Conclusion	142
	Appendix	144
	Bibliography	145
	Chapter 6: Strategic Management Accounting and Feed-Forward Management: With Reference to the Unified Management of Profit Opportunity and Risk	150
	6.1 Introduction	150
	6.2 Strategic Cost Management and Accounting Information	151
	Strategic Management and Nonfinancial Information	151
	Strategic Aspect of Nonfinancial Information	152
	A Controversial Point	154
	6.3 Roles of Information and Organizational Efforts	155
	Balanced Scorecard Approach and Organizational Mobility for Strategy	155
	Controversial Points	156
	6.4 Opportunity Space or Risk Thought and Strategic Management	159
	Opportunity or Risk Management and New Gaps	159
	Comprehensive Risk Management and Feed-Forward Management Accounting	163
	6.5 Feed-Forward Management Accounting in the Unified Management of Profit Opportunity and Risk	167
	6.6 Conclusion	169
	Discussion for Further Research	170
	Bibliography	171
	Chapter 7: Transforming Cost Design into Environmentally Conscious Cost Design in Japan: Likelihood and Problems for Further Development	174
	7.1 Introduction	174
	7.2 Cost Design and Its Space-Time Expansion	176
	Comparison of Cost Design with the Standard Cost System	176
	Extension of Cost Design to Supply Chains and the Product Life Cycle	178
	7.3 Cost Design and Environmentally Conscious Manufacturing of Japanese Companies in Electric Machine and Transportation Equipment Industries	182
	The Present State of Environmentally Conscious Management	182
	Structures and Problems of Environmentally Conscious Cost Design	184
	7.4 Eco-Procurement and the Future Development of Environmentally Conscious Cost Design	191
	Problems and Challenges	191
	Questions and Possible Solution Under Complicated Supply Chain System	192
	7.5 Conclusion	196
	Bibliography	198
	Chapter 8: Comprehensive Opportunity and Lost Opportunity Control Model and Enterprise Risk Management	205
	8.1 Introduction	205
	8.2 Basic Framework of the Accounting Control System	207
	8.3 Development of Accounting Control Systems	210