After the World War Second, gradually, and since 1990s, rapidly, the globalization of Security Capitalism has had a progressive development. This paper concerns with the effect of such development regarding with accounting and information disclosure systems. And the aim of this paper is set in the clarification of the tendency of future reforms of accounting and disclosure systems. What is the real thought of current worldwide reforms of accounting and information disclosure systems? Under the hypothesis that knowing the thought of current reforms might lead us to the heart of future development of them, in this paper, the knowledge gained through investigations done has been disclosed.

Manufacturers often make distinctive products as their strategy to establish competitive advantage. They improve the performance of the basic functions or add new functions. These new functions are called “added functions.” This study has been made to propose a new method for setting up representative prices for these added functions. The procedure is as follows: First, people to be researched are selected as representative of potential customers. They are asked to answer questionnaires to determine the price zones for the added functions according to their subjective evaluation. Secondly, these price zones are integrated by a linear integration model to obtain the representative price for the potential customers as evaluators. It is rare that a single added function is adopted in developing new products but usually multiple added functions are adopted simultaneously. From the simultaneous adoption of such multiple added functions, some beneficial new functions for customers are sometimes produced as the result of their interactions. This will be called “the compound effect of functions” in this study.

This study also touches upon this compound effect of functions and proposes two new indices, “the recognition rate of the functions’ compound effect” and “the evaluated value ratio of the functions’ compound effect.” The analysis and evaluation of “the compound effect of functions” will be made by using these indices.

This research clarifies the changes of conventional issues influenced by Activity-Based Costing (ABC), and suggests a future direction of developing overhead costing methods, analyzing the characteristics of traditional methods.

First, the primary issues of traditional methods, ABC solved, is that the distortion of product cost by using volume-related cost drivers has been overcome, because ABC sets up appropriate cost driver with cost pool based on causal relationship. Second, ABC cannot find a key to the settlement of the issues of traditional methods in the situation that variable cost is transformed into fixed cost among cost departments. Third, it is the main new issue that the relation between ABC and cost accounting system is not well-defined.

Therefore, it is necessary to re-investigate overhead costing methods, considering various situations; when transforming variable cost to fixed cost occurs, etc.

The purpose of this paper is exploring the relation of organizational capabilities for target cost management (TCM) to the performance and design engineer’s burnout. For this purpose, the questionnaire was.distributed to 171 engineers in 4 companies.

Based on the data, we carried out three analysis. First, we explored the correlation between the rate of use, usefulness and skill level of each TCM tool. At the results, it were some spread way tools that we found out the positive correlation between the usefulness and the skill level. However, we couldn’t identify it among many other tools. Secondly, we investigated the difference in TCM capabilities between success and failure projects. At the results, we found out the difference on factors relating to coordination and information sharing among departments or organizations. The other hand, we could hardly identify it relating to TCM tools. Thirdly, we analyzed regression that independent variables were TCM capabilities and subordinate variables were the performance and engineer’s burnout. At the results, we identified that organizational structure and process factors have larger influences than TCM tools.

We conducted a mail survey in order to investigate the relationship between the centralization of financial operations and responsibility accounting practices among Japanese multinational enterprises (MNEs). The centralization of financial operations in this research refers to a set of techniques that aim to maximize the cash flow of the MNEs as a whole, which include leads and lags, matching, netting, re-invoicing, and so on. Although it improves profits of MNEs as a whole, it may hurt the incentive systems of each profit center. Through conducting the analysis of covariance structure from survey data, we derived three hypotheses.

The objective of this paper is to compare accounting figures under International Accounting Standards (IAS) with those figures under U.S. GAAP. Foreign companies might follow IAS to issue securities in NYSE. It is important to analyze the accounting variables under both accounting rules on a comparable basis. Major results of this paper are as follows; Steady-state firms make the same incomes under either IAS or GAAP in the long-run. But the assets of steady-state firms under IAS are increased by the capitalized portion of development costs than the assets under GAAP. As a result, for steady-state firms, return on assets under IAS is smaller than return on assets under GAAP. On the other hand, debt to equity ratio under IAS is smaller than the ratio under GAAP. Variance of income of steady-state firms under IAS is smaller than variance of income under GAAP. Expanding firms make larger incomes under IAS than under GAAP. P/E ratio of expanding firms under IAS is smaller than the ratio under GAAP.