Corporate governance reform initiatives in Japan are incorporating wisdom of management control research in recent years. We will examine the role of accounting in creating value(s) by allocating resources within organizations. It is found that the essential function of accounting is ‘deviding’ and ‘connecting.’ Taking value-based management as an example, it is illustrated how ROIC divides and connects corporate value and organizational behavior. We will discuss that value creation accounting is urgently needed to dynamically manage business portfolios, and argue that the CFO plays a central role in this.

The allocation of sub-departmental costs is an important process in departmental cost accounting, but it also involves the use of equations, making it a barrier for students. There is also a problem with high school education, but there is also the possibility that explanations in textbooks are omitted, making learning difficult. Therefore, we will clarify the difficulty of learning by describing the reciprocal allocation method in symbol form and showing the process of calculating manufacturing department costs by solving simultaneous equations. The numerical equivalence of continuous allocation method, simultaneous equation method, and trial and error method is also shown.

This study investigates the influence of performance metrics established by executives on capital expenditure decisions made by division managers. When EBITDA, a measure of profit before depreciation and amortization, is used as a performance indicator in medium-term Strategic plans, depreciation costs are excluded from managers’ responsibilities. The analysis shows that under these conditions, managers are more likely to increase capital expenditure. This highlights the significant role of performance metrics in shaping managerial behavior and underscores their importance as a tool for guiding organizational actions and achieving strategic goals.

This paper examines the issues in product cost accounting for aged sake, one of the recent management problems for sake brewers. It explores how a conventional class cost system can be improved within the scope of the cost accounting system suitable for external reporting and subsequently beyond this scope by incorporating special cost studies. The paper concludes with practical contributions.

This study aims to examine the types of formalization of management control systems that support creative team activities characterized by complex interdependencies. An analysis of 259 lower-level managers in the creative industries revealed that managerial attention significantly mediates the relationship between enabling and coercive controls and collective creativity.

This study focuses on the collaboration between companies with extra production capacity and companies that do not purchase their products, and examined the process of forming these collaborations based on collaborative formation model, and analysed the promotional factors. It shows that this collaboration was facilitated by the fact that there had been a relationship of trust between the two companies prior to the collaboration, that they worked to improve trust during the process of forming the collaboration, and that there was someone who could play a coordinating role.

In general, production line capability is assessed by efficiency. However, relying solely on efficiency is inadequate when addressing demand fluctuations. This paper proposes a “responsiveness” metric to evaluate the ability to handle demand changes based on the ratio of “range” of fluctuations and “time” required to respond. Additionally, presents a method for efficiency assessment that incorporates this metric and shows the results of experimental evaluation from automotive assembly line.

Research has been conducted on AI-based cost estimation in banking utilizing TDABC to estimate capacity from overhead costs. Cost estimation frequently relies on experts’ tacit knowledge such as intuition and experience. To address this issue, an AI model was developed to incorporate this knowledge. The effectiveness tests confirmed its applicability. Future research will be necessary to investigate the application of AI cost estimation to small and medium-sized enterprises in general.

This study focused on the effects of the interactive use of budgeting or performance control in Post-Merger Integration. Using data from a sample of Post-Merger Integration by Japanese firms, this study analyzed the direct and indirect effects of the interactive use of budgeting or performance control on M&A performance. As a result, the former effect was supported. Regarding the latter effects, the mediation effects of the knowledge transfer were also supported but the moderated mediation effects were not supported.