Management Accounting Review
Online ISSN : 2435-6956
Case Study of a Business Plan Based on the BCP Principle
An action research for Ishikawa Plating Industry Co.,Ltd
Kohji YoshikawaShino Hiiragi
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JOURNAL FREE ACCESS

2025 Volume 5 Issue 1 Pages 28-44

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Abstract

This paper presents a case study that analyzes the process by which Ishikawa Plating Industry, prompted by the Noto Peninsula Earthquake, reconstructed its Business Continuity Plan(BCP)through action research. It examines how the BCP evolved from a formal document into an internalized “Safety and Security Declaration” Ver.1 thereby demonstrating the significance of organically integrating BCP as a management philosophy into the company’s business plan.

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© 2025 The Japan Cost Accounting Association
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