As semiconductor manufacturing equipment company implement capital investment under the uncertainty that technology miniaturization and integration will continue due to technological innovation, corporate strategy is deeply involved in decision-making. Based on the case of Company A, a semiconductor manufacturing equipment company, I clarify the process of capital investment decision making using the framework of strategic investment decision. Then, I add capital investment model of semiconductor production equipment company by regression analysis as new perspectives, and attempt to present capital investment decision making process of semiconductor manufacturing equipment company. Also, I will clarify the problems of economic evaluation method of capital investment in traditional management accounting thinking. In addition, I present a complementary usage method of economic evaluation technique of capital investment and capital investment model by regression analysis.

Material flow cost accounting (MFCA) is an environmental management accounting tool for increasing resource efficiency. By using MFCA in the supply chain, we can more effectively reduce costs and waste. However, sharing MFCA information in the supply chain is difficult and requires investigation. This paper discusses the sharing of MFCA information in the supply chain. Because several studies have discussed information sharing in inter-organizational management accounting research, in this study, we use the theory of inter-organizational management accounting.

Firms introducing the Amoeba Management System have increased in recent years. However, among those firms that introduce the system, there are a certain number of firms that discontinue their operation in the short term. In order to clarify the cause to discontinue the system, it is important to compare between continuing and discontinuing firms on Amoeba Management System. As a result of multi-group mean and covariance structure analysis, it is found that the influence mechanism is generally similar between continuing firms and discontinuing firms. Even in situations where problems are occurring during operation to the extent that it stops Amoeba Management System, the system has a certain effect. Based on this findings, it is suggested that the cause to discontinue the system is likely to be the existence of a feeling of burden and dissatisfaction exceeding the effect obtained, or some factors suppressing the absolute amount of effect.

This study aims to clarify the situation under which subjective performance evaluation (SPE) becomes more effective. Specifically, this study focuses on environmental uncertainty and performance measure diversity as situational factors that will determine net-benefits of SPE. This study also selects organizational performance as the variable, which measures net-benefits of SPE. On this condition, this study examines the moderating effects of environmental uncertainty and performance measure diversity on the relationship between SPE and organizational performance. The results show that SPE enhances organizational performance (financial and market performance) under higher environmental uncertainty along with lower performance measure diversity. The results demonstrate that the relationship between SPE and performance measure diversity under specified situations may be substituting each other, rather than mutually complementary. In addition, the results reveal that suitable approach of performance evaluation (SPE or performance measure diversity) differs by environmental uncertainty although the overlapping roles of these two approaches exists as they aim to achieve goal congruence and risk reduction.

Partner selection is one of the major topics in inter-firm management control research. Prior research has mainly discussed about selection criteria (what is important to select their partners), and search costs (how much efforts are needed to search their partners). However, few research has examined the relationships between selection criteria and search costs. In this paper, we focus on the associations between selection criteria and search costs by using Japanese survey data (including 101 manufacturing firms). The results indicate that using operation criteria (i.e., technology, costs, quality, and delivery) and emphasizing product development criteria (i.e., frequency of new product developments) are required to invest significant search efforts. In addition, whereas using operation criteria induce broader range of selection scope to compare to potential partners, emphasizing product development criteria entail longer and more intensive search processes to select strategically adequate partners.

This research shows that the market-based transfer price exceeds the marginal cost when a divisionalized firm's upstream division can choose the cost reduction investment without information asymmetry or competition. This outcome cannot be obtained, when the firm uses the administrative transfer price. If the firm uses the market-based transfer price, the upstream division can control the level of transfer price through the market price decision and sets the transfer price higher than the administrative transfer price situation. This outcome supports the results of prior empirical research and explains why the firm chooses a transfer price that exceeds the marginal cost from a different perspective than past studies.

The purpose of this paper is to investigate the influence of Parent-Performance Management System (parent-PMS) implemented by headquarter on decision-making by subsidiaries from perspectives of the design and use of parent-PMS. The analyses using survey data from 234 top-managements in Japanese subsidiaries indicate some findings as follows. First, “comprehensiveness” as a characteristic of the design of parent-PMS influence on decision-making by subsidiaries. Second, when headquarter use PMS “interactively,” parent-PMS can influence on decision-making by subsidiaries. Finally, while positive interaction effect between “comprehensiveness” and “diagnostic use” of parent-PMS on subsidiaries decision-making is confirmed, interaction between “comprehensiveness” and “interactive use” of parent-PMS negatively influence on subsidiaries decision-making.