Journal of Japan Association for Performance Excellence Online
Online ISSN : 1880-4365
ISSN-L : 1880-4365
Volume 3, Issue 3
Displaying 1-3 of 3 articles from this issue
Preface
Article
  • Yohtaro Izumi
    2008 Volume 3 Issue 3 Pages 61-75
    Published: 2008
    Released on J-STAGE: November 04, 2008
    JOURNAL FREE ACCESS
    Environment changes surrounding business entities are becoming ever dynamic, uncertain, and rapid. An internal audit organization assesses the risks impairing business objective accomplishments and creates an annual audit plan from an entity-wide viewpoint to assess whether internal controls appropriately address such risks. It requires improvement actions where necessary. It will enhance business adaptability to environment changes and contribute to the management quality. On the other hand, organizational learning is gaining attentions as an academy researching adaptability to such environment changes. However, attempts to research such internal audit process in the context of organizational learning have been rarely made empirically and theoretically. Therefore, this research studies exploratory and proposes a theoretical framework on how an internal audit organization performs regular audits from an organizational learning perspective. Internal auditing was suggested for its contribution to environmental change adaptability through double loop learning.
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Case Study
  • Liu Feng, Makoto Hirano, Liu Peiqian, Zhang Junhong
    2008 Volume 3 Issue 3 Pages 76-83
    Published: 2008
    Released on J-STAGE: November 04, 2008
    JOURNAL FREE ACCESS
    Western China is actively engaged in promoting the development of high-tech industry to narrow the technological gap between itself and the eastern China. University-run enterprise (URE) is the primary way which the universities engage directly in regional economic development. This paper describes the new dynamics of UREs in Chengdu by observing two cases. Despite being the less developed area, Western China has latecomer advantages even in growing high-tech UREs. The key focus of analysis is emerging advantages which were done in two dimensions, i.e., endogenetic and exogenous factors. Also, similarities and differences in the management model and business strategies of the two cases are examined to characterize the dynamism of those UREs.
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