Management accounting of enterprise group is very attractive research area. Many researches have been continued by researchers from a few decades ago. In this annual meeting, this management accounting of enterprise group was discussed in the special session. Four researches were presented by distinguished researchers. These researches clarified the management systems of enterprise group. Based on these management systems, the evolution of management accounting for enterprise group was shown from their own viewpoints. They all were very valuable for future researches. In this paper, some critical issues of this management accounting of enterprise group will be explained for solutions. The researches of management accounting must be continued enough. I expect that these researches contribute to the future success of enterprise.

The number of pure holding companies (HD) in the Japanese stock market was 445 in early 2018. Of which 296 companies (67%) are listed in the Tokyo Stock exchange (TSE) 1st section. HD tend to be used for business integration and for organization restructuring. Looking at the most recent year, the number of integrated type and restructuring type were almost equal. There were cases using Growth share Matrix for strategies of selection and concentration, peak out, cross subsidization. Out of Japanese M&A in 2017, IN & OUT M&A accounts for 56%. The importance of cross-cultural management increases for group management. It is necessary to clarify the implicit incentive system accumulated in the corporation for it. Even in the Japanese managerial level, the personnel system based on positions and classes' type exceeds that of the function type. For companies that adopt personnel system based on positions and classes, it is necessary to refine management accounting information in order to clarify the incentive system.

The purpose of this research is to show the design of management systems a group use to tackle the sub-optimal decision making of operational companies and foster total optimization as a group. Based on interviews with KIRIN GROUP, we obtained the following results. KIRIN GROUP does not allow the director of holdings to sit as a director of operational companies. All profits acquired by operational companies are transferred to holding company as dividends. These practices make it possible for holdings to make optimal decision makings as a group. In addition, the design of MCSs such as KISMAP and performance measurement and evaluation systems ensure that group-level strategies are incorporated in the operational company-level strategies and ensure their execution. Furthermore, to promote cooperation among operational companies, KIRIN GOURP use brand management systems. However, behind the initiatives used by holdings, the informal network among project members based on the past common project experience plays an important role.

Currently, the global environment surrounding companies is changing dramatically. Companies need to grasp the social costs that have not been covered by conventional management accounting such as climate change, water, biodiversity associated with global warming. Moreover, though it is necessary to maintain consistency between overall optimality and partial optimality in group management, can this situation continue in modern companies with the challenges mentioned above as well?

In order to realize a sustainable society, it is necessary to expand the range of overall optimality so far in group management to the global. Thus, as a tool for environmental management accounting that contributes to sustainable management, we focus on full cost accounting and natural capital accounting. To clarify the current situation and problems of environmental accounting, environmental management accounting, and environmental activities in Japanese companies, we sent a questionnaire on environmental management and environmental accounting of enterprise group. We also conducted case studies on natural capital accounting and discussion of new developments in the enterprise group's environmental management accounting under climate change.

The form of management of group companies and organizational design depends on the business model. When the distribution of customers and a supply chain crosses country and international regions, management tends to be complicated.

When a company expands global business by M & A, it is a particularly important to carry out “ask, entrust and responsible management” with a clear role sharing system with a common management format. It is also desirable that the system and the evaluation of the result are directly connected as well. In addition, we point the inclusions of foreign executives and direct communications with the top management are also important points of view. In this paper, we study what kind of things we should pay attention to when conducting a global management throughout the cases of the Japanese global companies.

In regard to the introduction of Workload Management, also called “Person-day Management,” which learned from Managerial Accounting Method, the efforts have been made to build the mutual understandings in the organization by emphasizing that this way of management is beneficial for the improvement of organizational values and the work-life balance of officers, both closely related to the officer's subjective view and motivation.

With the introduction of “Person-day Management,” the build-up of the achievements of efficiency improvement activities, being aware of the standards which have been set, have enhanced the understanding of the officers, and because the organizational strategy is drawn one paper, each officer has less difficulty understanding the strategy and therefore officers can work together in the same direction more easily.

In the organization, Managerial Accounting Method have impacted on the officer's subjective view and understanding and helped them reform by themselves, and with them as the driving force, in turn, Managerial Accounting Method has been implemented more thoroughly in the organization.

Accounting firms (tax account offices) have the potential of becoming strong supporters for small- and medium-sized enterprises (SMEs) in enhancing their management accounting. Currently, while accounting firms provide SMEs with monthly closing services widely, in many cases, they fall short of the level to which we approve from management accounting standpoint. To make monthly closing services meaningful from a management accounting perspective, some feedback and feedforward are needed to work. In light of an accounting firm's position and actual business operations, holding feedforward-centered management discussions is assumed to be effective. In a feedforward-centered management discussion, an accounting firm envisions an ideal fiscal state that the client aims for and helps it focus on improving performance. By applying the Tableau BI tool that is rising in the wake of the democratization of IT tools, we can discuss even with a business owner who dislikes numbers in an intuitive manner. In order for an accounting firm to become a powerful supporter for SMEs in enhancing their management accounting, it is necessary to increase its analytical ability.