The purpose of this paper is to clarify the way of using budget as a main tool of management control system in the hospital where departmental costing system has already maintained with the aid of the case study. As a result of the case study, three features are clarified; to share the managerial sense with doctors and co-medicals, they put high value on explaining the budget and make them participate in the budgeting; the departmental revenue-and-cost calculation system was designed to reflect the inter-relational activity; behavioral performance evaluation based on non-accounting, qualitative data was regarded as important as the usual performance evaluation based on accounting, quantitative data.

This paper investigates “book-tax conforming earnings management” that have current taxable income consequences and “book-tax nonconforming earnings management” that do not have current taxable income consequences by using Japanese individual financial data. To examine these earnings management activities and these relationships, I classify discretionary accruals in discretionary book tax accruals (DBTA) and discretionary book only accruals (DBOA) by connection with tax accounting rules. As results of investigation, I find the following things. (1)Firms use DBTA to minimize tax costs. On the other hand, (2)firms use DBTA and DBOA to beat benchmarks. Moreover, (3)in firms that are suspected to earnings upward, there is a negative correlation between DBTA and DBOA. Although the Japanese accounting system is closely linked to tax assessment, these results suggest that Japanese firms distinguish DBTA from DBOA, and that they use in combination DBTA and DBOA.

We have considered conglomerate investment based on the theory of investment under financial conditions and internal capital market, and assured its validity from financial perspective. Conglomerate capital supply curve consists of intra-divisional, inter-divisional, and external fund. Investment by intra-divisional fund depends on divisional cash flow and fixed capital expenditure. Investment by inter-divisional fund depends on the internal capital market efficiency. Internal capital market efficiency depends on funds provided by divisions, and asymmetric information of executive management and division. Assuring those theoretical consideration, we have approved hypotheses; more abundant intra-divisional fund, or higher internal capital market efficiency increases investment; more sufficient internal fund or less fixed capital expenditure increases internal capital market efficiency; diversity in divisional capital supply increases internal capital market efficiency.

The objective of this study is to clarify the international transfer pricing practices in Japanese multinational enterprises based on data collected by questionnaire survey. Smooth control of transfer prices requires four preliminary decision making as follows; 1)The selection of transfer pricing methods on actual transactions, 2)The selection of cost collection route with regard to intra group service, 3)The selection of transfer pricing methods as arm’s length principles, 4)The selection of adjustment methods of income difference in case transfer prices on actual transactions are not compliant with arm’s length principles. The trait of this study is to focus on the above 2),3),4) which have not been focused. The fact found through of this survey is that the transfer pricing methods as arm’s length prices most frequently used is Transactional net margin methods (TNMM), and that the income adjustment methods most frequently used is to adjust transfer prices on actual transactions. Additionally, the foreign subsidiaries of respondent firms have some intangible assets. Residual profit split method is more applicable than TNMM in that case. So the future challenge for Japanese MNEs is to develop measuring method of contribution degree of building intangible assets.

The purpose of this paper is to show the status quo of research on management control systems as a package in order that future empirical research can develop consistent knowledge. The phenomenon that the components of management control systems operate relating reciprocally is referred to as control package. This phenomenon is the matter of concern in recent research on management control systems. However, reckless analysis on the relations among those components may lead to collecting fragmental findings rather than developing consistent knowledge. Then this paper traces the history of research on control package and examines remaining issues and research directions through a literature survey.

The 2011 annual meeting of the JAMA (Japanese Association of Management Accounting) was conducted at Kansai University from October 8 to 10, 2011. The purposes of this article are to summarize three reports given under the key theme “Recent management accounting researches and current topics” and discussion, and to propose a direction of future researches and some research topics. Three research reports, which are presented following to this article in this issue, gave us clear briefing of recent researches on intangibles management, inter-organizational cost management, and management accounting in public organizations, and pointed some future perspectives on each topics.

The aim of this paper is to find out about how should be managed the intangibles by case studies. Kaplan & Norton proposed to assess the readiness of human capital program for intangibles management. First there is an issue of whether the readiness assessment works for all of intangibles, or not. And there is the issue of whether we have to manage each intangible with the cause and effect relationship, or not. I suggest that we have to manage the relation among intangibles. In addition, I discuss about how should be companies managed the intangibles which support the strategy formulation.

This paper aims to provide a critical review of findings from interorganizational cost management (IOCM) studies in the past 15-20 years, together with major changes in Japanese supply chain relationships, and to suggest topics for future research. Initially, IOCM was recognized as an arm’s-length cost management technique for target costing in Japanese buyer-supplier relationships. However, IOCM is now discussed as a topic under interorganizational control. Prior research has shown that IOCM is identified as strategic cost management and classified as structural and executional on the basis of cost drivers. In addition, it is expected to evolve because of globalization, complications, and radical revisions in supplier management in recent Japanese supply chains. Therefore, this paper clarified issues such as the scope of total costs, time base, and learning and alliance capabilities.

This paper explores a new perspective on management accounting research in the public sector by examining performance budgeting practice in the Japanese government. Performance budgeting is not an established management tool but a mix of various design approach. Types of performance information, account structure of budget expenditure, and budgeting process can be identified as design variables for performance budgeting. This paper considers the way in which the design variables had been incorporated into the budgeting system by investigating the 10-year construction process of performance budgeting in the Japanese government. The process forms two patterns: increasing the number of parties which involves the budgeting process and expanding the extent of politicians’ involvement. These patterns demonstrate the potential for interaction between the budgeting reform and Japanese democracy.