Japanese Government announced Corporate Governance Code on July 2016. One of the theoretical support of this corporate governance code is known as Itoh Report. Itoh Report offered that Japanese corporations should commit ROE over 8%. The recommendation gives shareholders too much benefits, but it has possible risk of distorting continuous development of Japanese corporation. This paper ends up by suggesting countermeasures for Japanese corporations.

Development of management control and its contemporary issues are discussed by three keynote speakers. Each speakers, for different conceptual and empirical reasons, agrees that management control research should enrich key concepts and expand its conceptual boundaries in order to cope with changing realities.

In this paper, we use the case of management reform at Komatsu Ltd. to discuss how changes in control system would affect the role of accountants from the viewpoint of enabling control. Under the enabling type of control system, the role of the accountants who mediates top management and employees is important in order to make transparency. What is needed is not only a role as a translator that converts information between the two, but also the role of educating middle/lower managers on how to use the information and developing a control system that provides information with high usability. Thus, a more sophisticated role as an employee partner and an accounting professional is required for accountants in enabling control.

This article discussed about how management control system should be designed and operated in value co-creation environment in the service industries. Management control should be regarded as treating various levels of organization and various types of techniques and systems as a package in order to fit with value co-creation environment. Consistency of management control for employee and customers should be provided.

Management control plays different roles at the same time in order to achieve organizational ambidexterity. Management must be responsible for fostering startups and operating existing businesses, and maintain an optimal balance between exploitation and exploration. Influencing activities on organizational members are extremely complex. Management control functions both as a mechanism for generating variations and as a mechanism for selection. Three different areas of management control were identified. The first is management control to run existing businesses efficiently. Resources for exploration activities necessary for new business creation must be secured. Second, it is necessary to develop management controls used within new businesses. Methodologies such as lean startup have been accumulated and systematized. Third is the optimal resource allocation between exploration and exploitation. Activities for creating new businesses can be carried out in-house or purchased from external markets. There needs to be an appropriate management mechanism for the resource allocation portfolio.

National Tax Agency (NTA) has implemented workload management and Kaizen activities as nationwide standard ways for management. The former is based on personal records on workload. These ways have been pointed out similarity to management accounting methods. From 2014, Hiroshima Regional Bureau in NTA, developed these ways and has implemented Person-day management equivalent to Activity-Based Management. Relating to this management, they have executed Kaizen activities focusing on standardization, as micro-level, and, as macro-level, they have shared maps showing organizational strategies equivalent to Strategy-map and Logic-model. This case report is related to management accounting practices in Hiroshima Regional Bureau, NTA, around 6 years.