We review the recent advancement of organizational justice research by focusing on three different kinds of individual motives (instrumental, relational and moral motives) toward a fair treatment and organizational justice climate as an aggregated form of individual-level fairness perceptions. The literature review demonstrates that since the early years of organizational justice research, the construct of organizational justice has been reconceptualized several times to contain broader and deeper meanings, which narrows the gap between practitioners' theories on fair management and scientific knowledge on organizational justice. Based on the review, we propose a comprehensive causal model in which top management's moral or ethical aspirations for establishing fair management lead to various kinds of fair practices, develop the organization's justice climate, and eventually promote a sustainable competitive advantage for the organization. We finally discuss the directions for future research.

View full abstract

The purpose of this paper is to discuss the performance evaluation acceptance. There are some suggestions that the acceptance of performance evaluation / measurement is one of the most important topics for Japanese management accounting research. The matter needs further study. Performance evaluation acceptance depends on employees' judgments about organizations' attempts to get employees to accept performance evaluation (e.g. participative budgeting) and performance evaluation systems. This paper reviews this theme in human resource management and behavioral management accounting study.

View full abstract

Applying a modified version of the grounded theory approach (M-GTA), this paper develops a dynamic process view of interactions among external experts, firm managers and environmental factors in Foreign Direct Investment projects by Japanese firms in China. To focus on the process, we interviewed seven experts who specialize in China FDI support, including a lawyer, an FDI servicer, an accountant, a consultant, a market researcher think-tank coordinator and a bank officer. As a result, two processes, 1) self-monitoring of interactions and 2) assessment of client perception and situational context, are identified. As the process makes progress from 'encounter phase' to 'propinquity phase', the psychological distance gradually decreases as the external experts deploy interactions such as 'prompting to discharge contexts' and 'attendance on decision-making'. However, reactions also arose from clients, such as 'weak recognition of necessity of external experts' and 'trait forming in utilization of external experts'. Finally, the process reaches a 'unification phase' or 'divorce phase' as the client's decision. Yet, clients who decided not to utilize the external experts face difficulty in dealing with stakeholders in local situations. Understanding the mechanism and benefits of the FDI dynamic process model, external experts can set up more adequate interactions with clients, whilst firm managers can successfully manage the project.

View full abstract

The purpose of this paper is to deepen our understanding of value systems of business leaders and changes of value structures as managers develop as leaders. The author adopted a qualitative approach and structured the research framework using the universal value theory of Schwartz. Among managers working for Japanese small-to-medium sized manufacturing firms operating globally, middle managers and senior managers who can objectively be considered developing as leaders were selected as samples of the study, and then primary data obtained through multiple interviews to middle and senior managers as well as their responses to the Value Questionnaire of Schwartz were analyzed. Findings of the study suggest that leaders have a tendency to give priority to the values of benevolence, achievement and security; and that leaders' value structures are changing in a way to develop sublated values such as "altruistic selfishness" and "innovative conservation." Implications include presence of a relation between the prioritized values of middle managers and their attitudes and behaviors toward their senior managers, and events triggering changes in value systems of middle managers. Future research is also discussed.

View full abstract