経営実務研究
Online ISSN : 2434-3188
Print ISSN : 1880-5345
ISSN-L : 1880-5345
最新号
選択された号の論文の4件中1~4を表示しています
  • 成長性測定に関する新たなフレームワークの検証をとおして
    石井 宏宗, 川口 あすみ
    2019 年 2019 巻 14 号 p. 1-14
    発行日: 2019年
    公開日: 2021/02/06
    ジャーナル オープンアクセス
    The purpose of this study is to merge the effects of marketing and management accounting on the company's growth potential by combining target customers, existing customers and new customers, existing products and new products. It is to verify the case of growth potential measurement from a new framework. In the case of this study, “ABM Growth Matrix”, a new framework, is capable of measuring growth with higher accuracy than only the growth grid from the view of an efficient and targeted process. As a result, ABM Growth Matrix can visualize customer orientation in marketing as numerical values by management accounting from the viewpoint of products that reflect target customers and potential needs. This research suggests solving the long-standing problem that marketing accounting lacks management accounting viewpoint, while management accounting lacks marketing viewpoint and also suggests that ABM Growth Matrix may be useful for decision making as well as performance evaluation.
  • 長谷川 直樹
    2019 年 2019 巻 14 号 p. 15-28
    発行日: 2019年
    公開日: 2021/02/06
    ジャーナル オープンアクセス
    This paper intends to review critically the existing body of literature on Authentic Leadership theory. The field of Authentic Leadership, which appeared in the 1980s & emerged after the transformational leadership theory, has been established in the West (Northouse, 2016; Zhu et al., 2019). Authentic Leadership, however, has not yet seen its theoretical structure in the developed form but is still in the formative phase of development (Northouse, 2016). The purpose of this study is to clarify the theoretical characteristics of such Authentic Leadership, the current state of research, & problems. First, the theoretical characteristics of Authentic Leadership were examined based on previous studies such as behavioral theory & transformational leadership theory. Authentic Leadership is a leadership theory that explores the true self, rather than exploring what leadership styles can be used to achieve good results, as previous leadership research has been trying. Second, academic papers on Authentic Leadership conducted so far were reviewed to examine the current status & problems of the research. Finally, theoretical contributions & practical implications obtained from future research topics & literature reviews are described.
  • 区分の意義を中心に
    武居 沙弥佳
    2019 年 2019 巻 14 号 p. 29-47
    発行日: 2019年
    公開日: 2021/02/06
    ジャーナル オープンアクセス
    In legal systems, although in many cases enterprises and corporations are classified and treated according to size, the purpose and need for such classifications are different depending on each law, making it difficult to unconditionally determine classification standards. This paper aims to clarify issues in relation to the classification standards of enterprises (corporations) in the protection and support of SME enterprises (corporations) through various laws and to discuss countermeasures for these issues. The authors’ awareness regarding these issues centers on why tax law requires classification suited to corporations of small-to-medium scale in tax systems for SME. The present paper investigates new standards for classifying SME (corporations) while providing an outline of classification standards in various laws. As a result, the following points have been clarified. First, while funds such as capital stock are used in corporate tax law, it is preferable to use market value as the standard in case of serious gaps. Furthermore, it is essential to combine funds such as capital stock with other logical standards as a new standard of classification. In so doing, while each type of industry must be subdivided, the decision must be based on the main business in the case of an integrated business entity.
  • 文献調査に基づく類型化
    奥 倫陽
    2019 年 2019 巻 14 号 p. 47-62
    発行日: 2019年
    公開日: 2021/02/06
    ジャーナル オープンアクセス
    In this paper, we studied about leadership on management accounting research in Japan by literature survey. We used two databases of CiNii and J-STAGE in the literature survey, and selected the papers with management accounting and leadership(both in Japanese) as keywords. The IPO(input-process-output) model was applied in this paper to classify the research objects based on the selected 56 papers. As the result, we classified the selected papers into three types: (1)leadership as input, (2)leadership as catalyst for management accounting systems, and (3)leadership as output.
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