This paper examines the relationship between types of business strategy and the roles of management accountants and their perceived contribution to their organizational performance. Based on the results of a questionnaire sent to 2,500 members of AICPA, two findings can be determined. First, three types of roles performed by management accountants are evident : Business Support ; Share of Problems with Division Managers and Providing Information to Top Management ; Active Involvement in Business. Second, the results of a multiple regression analysis using management accountants’ perceived contribution to organizational performance has a dependent variable indicates that in the firms which have more Prospector characteristics, when management accountants perform a business support role, they feel a higher perceived contribution to organizational performance. In addition, given the same degree of Sharing of Problems with Division Managers and Provide Information to Top Management, management accountants in firms which have Defender characteristics tend to feel higher perceived contribution to organizational performance.

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　This paper discusses the role of “obligation” in the definition of liabilities. As the term “obligation”, which is a recognition criterion of liabilities, has several problems, the concept of liabilities will be reconsidered in some accounting standard setters. If liabilities are defined as arising only from legal obligations, “obligation” will not play a role as a recognition criterion of liabilities, but rather of revenues

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　This paper investigates the magnitude, trends, and source of book―tax differences in Japan. We find that the differences are negative（i.e. taxable income greater than accounting earnings） from 1991 to 2003, and that the magnitude of differences seems not to be changed largely, except for 1999 and 2000. In addition, using fixed―effects model with unbalanced panel data, we find that the differences can be explained by some institutional and economic factors such as change in net sales, change in various allowances, dividend received, and lagged differences. The lagged differences are negatively related to differences. This evidence is inconsistent with Manzon and Plesko（2002）.

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　This study first defines ‘revenue fixation（RF）’ as increasing the ratio of revenue from customers who are active in transactions continuously for a given period and then examines the financial effects of RF by means of formulation, analysis with actual data and experiment. We find that there is a possibility that RF restrains the fluctuation of revenue as well as profit, and brings the growth of revenue. We also find that, if RF leads capital cost to decrease, RF has a strong effect on increasing the value of a firm in terms of perpetuity in discounted cash flow.

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　This paper discusses how the brand evaluation amount is utilized in making investment decisions. More specifically, this paper calculates the brand evaluation amount by brand valuation model of the Ministry of Economy, Trade and Industry, and discusses the practical use of this amount in making investment decisions, connecting with such tools of financial statements analysis such as PBR and asset turnover

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