This paper aims to clarify the current status and challenges of inter-organizational management accounting research on customer relationships. First, the paper focuses on the diversity of customer relationship views and shows that three research types have been developed: provider-led approach, interactive approach, and customer-led approach. Next, a review of the studies reveals that while the roles of management accounting in collaboration with customers have been discussed for various stages from a specific stage to a series of business processes, there is still a lack of understanding of the new collaborative challenges arising from increased customer participation. Finally, three issues are proposed for future research: the tension between horizontal and hierarchical relationships and its management, the roles of customer relationship managers and teams and their coordination, and the effects and problems of promoting works and projects that emphasize active participation of customers.

A problem of relative evaluation is that the efforts of evaluatees cannot be drawn out when there is a large difference in abilities among them. This study focuses on additional monitoring as a solution to this problem. Additional monitoring means that the evaluator collects additional information other than performance measures and uses it for evaluation. For example, this is the case where a final relative evaluation is conducted by adding the discretion of the evaluator such as emotional evaluation and ability evaluation. According to the results of analysis in this study, even if there is a difference in ability between the evaluatees, additional monitoring can draw out the efforts of the evaluatees.

The purpose of this research is to make it clear whether the following two earnings adjustment actions were performed by the consolidated group companies which adopted the newly created consolidated tax system. One is the possibility that the companies applied the consolidated tax system for the purpose of reducing tax cost when the parent companies had tax loss. The other is the possibility that they tried to adjust the tax expenses after income taxes-deferred to avoid the increase in financial reporting cost in order to suppress the fluctuation of the net income that might occur along with the tax reduction action. As the result of our empirical analyses, it is suggested that the tax system may reduce the tax cost by calculating the income amount and tax loss carryforwards together between parent and subsidiary companies. In addition, it is also suggested that they might increase tax expenses after income taxes-deferred by recording a large amount of valuation allowance in order to suppress the increase in net income associated with tax cost reduction.

This exploratory study focuses on a formation and diffusion of information through individuals’ imitations with performance information to examine how much such a dynamic process depends on their possibilities in successful imitations, called imitation rate, by using computer simulation. The results show that in multi-units in which the individuals are loosely connected, even the low rates such as 10% successfully leads to increasing the information effectiveness and stimulating the diffusion through the inter-units, while the higher ones rather diminish such effects. Our exploration sheds light on a mechanism in which the micro-level and the macro-level learnings are connected in a mutual manner to expand the limited concept of learning in management accounting research.

The purpose of this study is to provide one explanation to the question, “Why is there a difference in the effectiveness of budgets across organizations despite they commonly use budgets for control.” This paper is unique in that it focuses on and conceptualizes the quality of control for achieving the budget, and then examines the process of its impact in detail. The results showed that high quality diagnostic use, which emphasizes support for behavioral choices, has a superior effect through the establishment of a high quality decision-making processes, whereas low quality diagnostic use, which forces effort and obedience, leads to various problematic behaviors. These results show that focusing on the qualitative aspects of the exercise of diagnostic control, rather than the exercise of diagnostic control itself, can explain the diversity of effects. In addition, it is shown that the establishment of a quality decision-making processes is essential to achieve superior effectiveness through budgetary control.

In the market, the Subscription business that realizes “from ownership to use” is booming. The Subscription-Model is a system in which the value increases as customers continue to use the service after contracting. On the other hand, domestic banks, which continue to have a low profit environment, are considering imposing continuous fees on their bank accounts.

First, we study the pricing by Subscription-Model while comparing with the pricing of management accounting so far. Next, we examine the impact on profitability of applying Subscription-Model Pricing to the bank account fees by simulation.

As a result, it was found that by applying the Subscription-Model to the bank account fees, it is possible to set the price assuming value of co-creation, and it is possible to improve both corporate profitability and customer value.

In previous studies, the possibility and effectiveness of the integration of MFCA, SBSC and eco-efficiency have been theoretically examined to play their respective roles more effectively. However, few of these previous researches have verified the economic improvement effects of MFCA, SBSC and eco-efficiency as environmental management tools using specific financial indicators. Furthermore, there is no research that verifies the relationship between the use of these three tools and financial performance by objective indicators rather than subjective judgment. In this study, we used objective indicators such as ROA, ROE, ROS and Tobin’s q of the Chinese manufacturing companies to examine the relationship between the use of MFCA, SBSC and eco-efficiency and financial performance through multiple regression analysis. The results verified that only the use of MFCA has a positive effect on ROE. From the result, we can infer that the use of MFCA is likely to improve financial performance.