AAOS Transactions
Online ISSN : 2758-2795
最新号
選択された号の論文の5件中1~5を表示しています
  • ―廣瀬製紙株式会社の事例研究—
    石谷 康人
    2026 年14 巻2 号 p. 1-14
    発行日: 2026/02/10
    公開日: 2026/02/10
    [早期公開] 公開日: 2025/10/18
    ジャーナル オープンアクセス

    This study analyzes the impact of a founder’s legacy on strategic adaptations made by successor generations in response to environmental change. We describe in detail the case of Hirose Paper Mfg. Co., Ltd., which manufactures wet-laid nonwoven fabrics. The founder, Shinji Hirose, established a nonwoven technology-based strategy for his company that focused on investing in cutting-edge synthetic paper. He also established an identity for the company as being development-oriented, with a track record of beating the competition by producing a wide range of differentiated products using superior technology and emphasizing the importance of their functions. Both strategies were passed on to the successor as the founder’s legacy. Later, one of the company’s employees succeeded in spinning nanofibers and mass-producing nanofiber nonwoven fabrics on his own, leveraging the founder’s identity. In addition, the company’s current president used the changes in the business environment caused by the COVID-19 pandemic to create a new business for nonwoven nanofiber fabrics. We find the strategy of relying on a nonwoven technology, a legacy from the founder, enabled the successor generation to adapt to a rapidly changing environment. In addition, the founder’s identity drove technological innovation and fostered new businesses created by the successor generation.

  • ―Startup Weekend 参加者の三時点調査と共分散構造分析—
    秋庭 太, 田路 則子, 八名 和夫, 林 永周, 浅川 希洋志
    2026 年14 巻2 号 p. 15-31
    発行日: 2026/02/10
    公開日: 2026/02/10
    [早期公開] 公開日: 2025/10/18
    ジャーナル オープンアクセス

    This study explores the factors influencing changes in entrepreneurial intention among university students who participated in the short-term action learning program Startup Week-end(SW). Using survey data collected before, during, and after the program, structural equation modeling(SEM)was used to examine the effects of basic personal factors(self-efficacy, locus of control), university environment, entrepreneurial attitude, and flow experience. Results show that pre-program entrepreneurial attitude is the strongest predictor of initial intention, while basic traits and educational environment influence attitude indirectly. After program completion, initial intention remains the primary determinant of post-program intention, but flow experience during the program also has a marginally significant, though smaller, effect. These findings highlight that while immersive experiences can enhance entrepreneurial intention, building a positive entrepreneurial attitude through supportive environments and personal growth is fundamental. The study demonstrates the value of SEM in revealing both direct and indirect effects in entrepreneurship education.

  • ―タクシー乗務員の主体的行動と組織施策の相互作用に注目して—
    遠藤 寛士
    2026 年14 巻2 号 p. 32-45
    発行日: 2026/02/10
    公開日: 2026/02/10
    [早期公開] 公開日: 2025/10/18
    ジャーナル オープンアクセス

    When an organization faces change, rebuilding its identity—redefining "who we are"—is a critical challenge. Existing research often describes re-identification as a single, linear process led by top management, with members passively accepting a new identity. Recently, however, re-identification is recognized as a dynamic, cyclical process influenced significantly by individual actions and psychological mechanisms, though these remain insufficiently understood. Using a longitudinal case study of taxi drivers, this research clarifies how organizational actions and individual behaviors interactively promote repetitive re-identification. Findings provide new theoretical insights and practical implications for effectively managing organizational change.

  • ―Empirical Evidence from Japan—
    Xiayan DAI
    2026 年14 巻2 号 p. 46-60
    発行日: 2026/02/10
    公開日: 2026/02/10
    [早期公開] 公開日: 2025/10/18
    ジャーナル オープンアクセス

    Accounting misconduct remains a pervasive challenge in corporate governance. This study investigates how family ownership and board-level family involvement influence both the occurrence and detection of accounting misconduct in listed Japanese firms. Drawing on agency theory and the socioemotional wealth (SEW)perspective, and using data from 2015 to 2022, I apply a partially observable Bivariate Probit model to disentangle the latent processes of misconduct and its detection. Results reveal that while family ownership is associated with a lower observed incidence of misconduct, it also reduces the probability of detection. When controlling for detection bias, the underlying propensity for misconduct in family-owned firms appears higher, suggesting that concentrated control may enable opportunistic behavior while simultaneously concealing it. Moreover, family representation on the board further suppresses the likelihood of detection without significantly altering the underlying misconduct risk. These findings highlight the dual role of family governance as both risk-enhancing and risk-concealing. From a SEW perspective, families may prioritize legacy and internal harmony over transparency, thereby shielding wrongdoing from external scrutiny. This study underscores the importance of separating misconduct occurrence from its observability and cautions against relying solely on detected cases when evaluating ethical outcomes in family firms.

  • ―Ritual Design を通じた感覚と意味の統合—
    本島 侑
    2026 年14 巻2 号 p. 61-73
    発行日: 2026/02/10
    公開日: 2026/02/10
    [早期公開] 公開日: 2025/10/18
    ジャーナル オープンアクセス

    This study investigates the role of subjective experience in addressing complex challenges creatively within organizational settings, focusing on how personal, informal information can contribute to such efforts. Drawing on the concept of Ritual Design, the research explores how rituals designed to integrate sensory and emotional aspects can foster creative thinking and facilitate the sharing and transformation of personal experiences into collective insights. Through the implementation of two distinct rituals—Informal KARUTA and Sensory Garden—this research highlights how subjective experience, when shared in a structured environment, can lead to the integration of diverse perspectives and the development of creative solutions to complex problems. The study also discusses the implications of using Ritual Design as a method for embedding subjective experiences into organizational culture, providing a sustainable framework for fostering creativity. The findings suggest that subjective experience not only supports individual creativity but also enhances collaborative problem-solving by aligning emotional and cognitive processes in a shared space.

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