Kyocera is one of the big businesses that have accomplished the rapid growth by the ameba management based on an original management philosophy. The organization principle of the ameba is a line profitable organization that assumes the functional organization rather than the divisional organization. The “Profit per Hour” as a key profit concept is calculated for the ameba organization. Moreover, the profit chain management can achieve the profit maximization of a whole of the company because it is able to push up the ameba activities to a new level of synchronization between the production ameba and the sales ameba to evade the opportunity loss. The management accounting for the ameba management is a big fruit that Kyocera has made under the management philosophy.

After Legal Authorization about the systems of “Pure Stock Holdings Companies” in 1997, a number of Japanese companies try to redesign both Strategic Organizational configuration and Management Control Systems. In this study, we try to explain the today's characteristics and future of Management Control Systems from the viewpoint of Strategic Headquarter Unit, which are thought to be one of tomorrow's important research topics with using some positive theory and some examples. In conclusion, top managements of “Japanese holdings companies” still place an emphasis on the theory of “Strategic Business Portfolio Management” as a methodology of total systems management. However, even if top management would try to delicately use scarce management resource and smartly manage large-scale organization, today's Japanese companies have been complex and gigantic beyond such technical means. How do “Made in Japan” try to do a dialogue with multi-stakeholders with what kinds of value and visions they would have? What kinds of new management control systems they should design? Now, they throw new research questions over us.

This paper analyzes earnings management by early adopters of accounting standards for impairment of fixed assets. Empirical tests are focused on the relation between the amount of impairment loss and earnings （or earnings change) before impairment loss. Using a sample of early adopting firms, income smoothing hypothesis and big bath hypothesis are tested. The former means that reported impairment loss increases in proportion to earnings (or earnings change) before impairment loss when they are above zero. The latter means that the large amounts of impairment loss are observed when earnings (or earnings change) before impairment loss are below zero. The results from the empirical tests indicate that income smoothing hypothesis is supported, and that big bath hypothesis is supported in the area which earnings before impairment loss are below zero and these change are largely below zero. It shows that early adopters manage earnings by adopting new accounting standards.

In the article, I have tried to find out significance of forcing an agent to self-report his actual effort level to a principal in motivation context. I built a principal-agent model in which they select their actions simultaneously. The major findings are as follows. 1.When the principal introduce self-reporting procedure, she can attain higher expected utility. 2.If she hopes to use self-reporting as a device to motivate the agent, she would be required to have a certain level of inspection technology. 3.As opposed to the non self-reporting case, the principal can be released from inspection resource constraint. 4.Therefore she can reduce inspection cost by minimizing frequency of the inspection. As a result, she is expected to gain higher utility. 5.Even though she can not expect a high level utility without setting severe penalty (payment from the agent to her) in the non self-reporting settings, she can attain the high expected utility with more tolerant penalty (positive payment to the agent) by adopting the self-reporting procedure.

In this manuscript, the causality of these 3 factors are tested using covariance structure analysis with the angle of cost management, these are activities of cost reduction and R&D by M&A or alliance, evaluation of top management on performances of their M&A or alliance, and numerical changes on financial statements. In this analysis, subjective data of the evaluation added to objective data of financial statements. And same standard compares the effects of both; these are similarity in the introduction of outside management resources. As a result, that causality is measured and the contrast is found, the cost reduction has the tendency of effective by M&A, but R&D is effective by alliance. It is suggested that the difference of M&A and alliance in characteristics and purposes make their different influence on the performances. And this study shows the judgment standard or measurement direction for measuring performances of M&A and alliance.

The purpose of this paper is to analyze the state of management and the cost structure of each hospital that belongs to the National Hospital Organization (NHO), based on the first term financial statements. The cost structure of the NHO as an independent administrative agency is clarified comparing with other public hospitals. The profit tendency is patternized, dividing into the diagnosis and treatment business profit, the educational training business profit, and the clinical research business profit based on statement of income according to facilities. In addition, the cost structure was analyzed by adjusting the hospital scale characteristic and the characteristic of the medical office. It is clear that deficit or surplus is not important, and we should continuously capture the amount of the gross profit by centering on 0 of the medical institution. This is suggestive when we would grasp the true meaning of loss operations in the medical institutions.

This study depends on Abernethy and Lillis (2001) and examines empirically how the performance measurement systems including non-financial measures function in current Japanese large-scale hospitals. Abernethy and Lillis (2001) which is a precedent study demonstrates that in hospital settings sequential relations of a strategic stance and clinical unit autonomy, performance measurement systems are positive related to efficiency and effectiveness for Australian hospitals. As a results of this study, it shows three points that resource management performance criteria carry out neither monitor function nor informational function, and financial responsibility structure based on correspondence granted autonomy is not being clear, clinical management performance criteria can not show monitor function, and these three points highlight that construction and use of performance measurement systems which consider clinical unit autonomy are problems. Particularly, it is necessary for development financial responsibility structure of urgent, and at the same time, the action that does not end in a medley of measures is needed.