The purpose of this study is to measure performance from the strategic segment and the customer segment using a new framework that incorporates marketing and contribution margin method in ABM-Growth-Matrix. Through this study, we succeeded in visualizing issues that could not be seen in ABM-Growth-Matrix so far. For example, in the verification of the customer segment, it is pointed out that a large amount of sales department salary is allocated to customer B, which has a low priority, instead of priority customer A, which put pressure on the net profit of customer B. In this way, ABM-Growth-Matrix makes it possible to provide such management information to management. As Kotler & Keller (2015) argues, management will be able to modify or rethink strategic from this management information. From this point of view, the new performance measurement technique in ABM-Growth-Matrix presented in this study could make it possible to provide management issues to managers and middle-managers.

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When a sole proprietor establishes a company, the question is when the company will attribute income from the sole proprietor with respect to profits and losses. It is concluded that the profits and losses of a corporation belong to the corporation from the day when it becomes a management entity sufficient to run a continuous business. If it is difficult to make the judgment, it is concluded that the assets used for the business of the sole proprietor belong to the corporation when the corporation makes the profit from use. For this reason, it is not appropriate for profits and losses to be attributed to corporations uniformly on the day of business start, and individual and specific judgments are required.

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The purpose of this paper is to explore the applicability of management accounting in agriculture. First, I clarified the current state of agriculture in Japan. The characteristics, advantages、 and disadvantages of various types of agriculture are shown. After that, we reviewed the necessity of cost accounting in agricultural management and the application cases of environmental management accounting.

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In this paper, the relationship between innovation, Simons’ levers of control (LOC), and leadership based on PM theory is inquired. Few empirical studies focus on the relationship between LOC and leadership. As the research approach, the questionnaire survey (n=251) for organization members belonging to Japanese companies is conducted and the multiple regression model is used. As the result, it can be concluded that organizational outcome, innovation, LOC and leadership based on PM theory. However, at the same time, it can be stated that the relationship is complicated because LOC, leadership and business environment have different degrees of influence including positive and negative.

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