We are in the age of continuous innovation. The manufacturers can no longer produce and market larger volumes of standard products with a relatively stable market and technological environment. Their management accounting systems must reinforce a top-to-bottom commitment to process and product innovation. They must motivate all employees to move toward the strategies of the companies, which determine the direction of that innovation. The following three elements together constitute the new theme of management accounting: market-driven management, a learning organization, and a strategic focus. With a market-driven philosophy, top management must ensure that employees should stay close to their customers. Fixed specialization must be taken over by flexible specialization and network organization. We have to study how to design management accounting for management control of the network organization.

With regard to strategic management accounting, many articles have paid much attention to the concepts of double-loop feedback and feedforward. This paper aims to examine the relationships between feedback and feedforward, single-loop and double-loop, output and outcome, and then to emphasize the limits of single-loop and double-loop feedback and the necessity of feedforward for strategic control. Moreover, it attempts to place the strategic management accounting methods such as Target Costing, ABC/ABM/ABB, BSC on framework constituted of feedforward and feedback, and to show theoretical shift of weight from feedback to feedforward in development of strategic management accounting.

This paper aims to explain the slump economy of last ten and more years in Japan. Though many discussions about this problem focus on external environment of the firms, the paper puts an attention to the failure of management control and change process management among Japanese companies. Performance-based incentive systems and 'pure' divisional management systems are the topics to be discussed. The lack of discussion from management accounting perspective is described. The paper is concluded with the assertion that utilization of outcomes from management accounting research efforts is inevitable to vitalize the Japanese economy.

To increase corporate value, it is necessary to satisfy all stakeholders, maintain the continuous collaboration with them and cope with the change of situation suitably while keeping a balance among several goals. One of the corporate value indicators is economic residual income. But I think it is necessary to involve the cost caused by satisfying stakeholders' requirements in the calculation. As a concrete method of strategic decision-making to increase corporate value, I propose the method of the maximization model of discounted cashflow from the projects, by which the goal of the above-mentioned economic residual income is satisfied for each period. Then I consider the implementation method, the goal-means deployment method based on the model's solution

Recently, There are a lot of research findings that analyze the fundamental structure of costing. Among other things, Noreen (1991), which derived three conditions under which ABC systems provide the fundamental data of relevant costs to make product pricing and drop decisions, have a powerful influence on later researches.

In this paper, in order to provide the fundamental data to calculate differential costs for the decision-making, the three conditions derived by Noreen (1991) are analyzed at full length. For that purpose, first, the derivation process of those conditions is demonstrated, and the contribution of Noreen is clarified. Then, based on the acknowledgment, the natures of each condition are analyzed, and the interrelationship among conditions is demonstrated. Moreover, in association with each condition, it is demonstrated fully that ABC describes any variables affected by the decision-making in relation to cost drivers.