The objective of this study is to empirically clarify the effects of distances on performance management for the foreign subsidiary. The effects are positive or negative depending on the difficulty and necessity of developing the performance management system. Furthermore, the CEO’s nationality in the foreign subsidiary is concerned with the effect on the point of easing the information asymmetry. We obtained the following results. In full sample, economic, political, and cultural distances non-significantly related to performance management. However, the multi-group analysis showed that the nationality moderated the effect of cultural distance on performance management. More specifically, cultural distance positively related to performance management in case of home country national, on the other hand, in one of parent country national, we found the adverse effects. The results indicate that cultural distance is so important and a personnel distribution is one of necessary management controls in the context of foreign subsidiary management.

Recently, managers have tended to disclose information to increase firm value. However, there are managers who do not disclose information. These managers’ information-disclosure strategies are debated in the product market. In contrast, the situation where managers do not disclose information in the capital market is not debated. In this study, I analytically investigate the information-disclosure strategies for managers who have access to two types of information, from the viewpoint of firm value. Especially, I focus on managers’ investment to maximize firm value. In addition to this I examine managers’ information disclosure strategies considering several sources of information and investors’ information-acquisition behavior. This study presents the situation where the manager chooses voluntary disclosure. It also notes the situation where the manager chooses non-disclosure, because of investors’ information-acquisition behavior. If the manager chooses non-disclosure, investors can gain an advantage over market participants by observing information. So investors have an incentive to acquire information, and the firm value increases.

This study focuses on the concepts developed by Robert Simons, who opened up a new field of innovation and management accounting research, and presents further directions for this field. Four concepts have been extracted from his body of work, namely “interactive control system,” “diagnostic control system,” “interactive network,” and “creative tension.” A framework is then constructed, which encapsulates the designing of management accounting information for promoting innovation. After analyzing existing studies through this framework, this study deduces that it is necessary to challenge the relationship between management accounting information and “strategic uncertainties,” and empirically recognizes the constructive role of management accounting information in promoting innovation in terms of expanding the “span of influence.”

This study uses the contract theory and investigates (1) whether an input target aids in organizational control, and (2) whether the principal decentralizes the decision right of target-setting to the agent based on the psychological attributes of the agent and planning costs of the principal. The study tries to extend existing accounting studies about organizational control by introducing psychological features.

This study shows that (1) setting an input target is useful for organizational control; (2) appropriateness of decentralization depends on the level of planning cost, and (3) when the agent has low adherence to the input target, or when the agent has high congruity with the principal’s idea, decentralization of decision right of target-setting to the agent is preferable. These results indicate that both top-down and bottom-up organizations can exist. Moreover, while these results are consistent with traditional discussions in accounting, the reasons vary. Thus, this study provides another perspective to the theory of decentralization.

Account fee (account fee) is generally applied in overseas banks. On the other hand, there is no place where domestic ordinary banks set account fee. However, in domestic banks, the profitability has declined considerably due to the declining birthrate, aging of society, direct financing, intensifying competition from other industries or from foreign countries, and negative interest rate policy, so the profitability is declining significantly, It is difficult to predict that it will grow significantly. Also, in recent IT industry cloud services, the subscription model is common. Therefore, domestic banks will be able to apply account fees if they are subscription models, which will contribute to improving profitability.

We performed a revenue simulation with the account fee of the subscription model and actually visited several banks and verified it. As a result, although applying the account fee by the subscription model can theoretically be considered sufficiently, it turned out that there are still some problems to actually introduce. However, the account fee by the subscription model is the primary objective of maximizing customer service value, which is completely different from conventional account maintenance fee. Account fee based on the subscription model may be a so-called “strategic account fee” that emphasizes hospitality unique to Japanese banks in the FinTech era.

The objective of this research is to analyze the present status of indicators and measures for social performance evaluation, the degree of achievement of corporate social responsibility (management philosophy), and searching. Environmental conservation is one of specific contents of social responsibility, and environmental management accounting has accumulated discussions and practices over 20 years. We examined how the present situation, the achievement point and the outcome of this environmental management accounting can be applied to a more universal theme of the possibility of pursuit of social responsibility by management accounting. As a result of examination, it was shown that the performance evaluation indicator of environmental conservation (contribution) degree in corporate activities tends towards social target indicator.

In this paper, public sectors consist of three parts in the context of revenue and cost. Individual tools & techniques of management accounting fit in a different part in public sectors. Generally speaking, actors, who are government officers, Certified Public Accountants, academic researchers in financial accounting or in management accounting, consultants, assembly members and mass media, have different opinions based on different cases.

This paper depicts that academic researchers in management accounting are required to collaborate with officers and researchers in public sectors, and then the management accounting researchers should get supports from assembly members in national and local levels and mass media, for expanding management accounting to public sectors.