This study clarifies the factors that affect ambidextrous innovation and firm performance. Specifically, we focus on two factors: innovation strategies and the management control package (MCP). An appropriate MCP pattern could influence the success of an ambidextrous strategy. This study draws on Simons’ Levers of Control to analyze the effect of innovation strategies and MCP patterns on the outcomes of ambidexterity. The results show that the interaction between an ambidextrous strategy and the MCP pattern, which emphasizes all levers, can enhance firm performance.

Although existing research recognizes that linkage with other MASs is essential for BSC, there is still little knowledge about how BSC works with all the other MASs existing in an organization. In this paper, based on the case of Kameyama, the author showed how the linkage between BSC and all the other MASs is planned, with the help of the existing research that shows the importance of the ideas of the external environment, the information technology, the culture, the communication within the company, and the decision-making authority. It was also found that the ideas seen in existing research do not necessarily work in the linkage between BSC and all the other MASs.

The purpose of this study is to elucidate the transformation of cost management in Japanese manufacturing companies in recent years. We focused on target cost management and conducted questionnaire surveys in 2009, 2014, and 2019. The results of multi-group analysis showed that the mean values of cost planning activities, effectiveness and reverse function, and the relationship between cost planning activities and effectiveness were generally consistent, while the relationship between cost planning activities and reverse function, and the relationship between organizational context and cost planning activities and effectiveness differed significantly by survey year.

This study extends the model of Heinle et al. (2012) to reveal the effect of identity on the allocation of behavioral target decision rights and performance evaluation system using a multi-task LEN model. Specifically, we show which of the two behavioral target decision rights should be delegated and the conditions for such delegation. The results show that, depending on the relative strength of one’s identity with the organization, it is desirable in some cases to delegate part of the authority to determine targets to the agent and in others to reserve all to the principal, and these conditions are affected by the productivity of effort in the performance measure. The contribution of this study is that it theoretically illustrates the role of identity in organizational architecture.

In this study, we investigated ROKKO BUTTER CO., LTD. that implemented amoeba management. First, there is a possibility that Amoeba management improve profit awareness of successor. Second, to show employee the profit awareness of successor while focusing on details in management meetings and awareness of successor for achievement strategy promote employee’s cooperation for performance improvement. Third, there is a possibility that Amoeba management develop successor through improvement management awareness of successor.

On budgeting for product development, how to stimulate field members and promote innovation has been studied. On the other hand, how the senior manager makes coordination and decisions on PJs hasn’t been clarified. At the research site, in the planning phase, the senior manager asked PJ teams to achieve purposes and plans, showed the goal as the organization and encouraged plan changes and proposals for new PJs. In the execution phase, PJ teams had discretion in budgeting, progress checking and decision-making meetings were repeated, coordination and proposals were made within the team, with departmental heads and other teams, and decisions were made by the senior manager. This paper describes that business operation with flexibility and efficiency is realized by that budgeting.

This study captures practice of Sustainable New Product Development (SNPD) management using corporate philosophy through the case of Mitsubishi Chemical Corporation. The company has achieved a balance between traditional product development values and sustainability values by using a portfolio that reflects its corporate philosophy, which is based on three separate axes with different time spans for value realization, and by prioritizing sustainability in the early stages of the product development process.

Gemba Kaizen (continuous improvement) aims to improve the productivity of each factory and process on-site activities. Conventional cost accounting methods do have excellent calculation structure and characteristics. However, it is not possible to comprehensively measure all Kaizen effects using them. Gemba Kaizen Costing (GKC) was proposed for addressing such issues. In GKC, by incorporating the concept of “opportunity loss,” a calculation method to evaluate Kaizen was presented.

In this research, we further develop the conventional research, define “increased production capacity” as the Kaizen effect, present a conceptual formula that can calculate the Kaizen effect, and show a calculation example. Finally, we categorize how the Kaizen effect appears in accounting.

One of the ways to improve decision making is to improve information visualization. In this paper, we focus on information visualization, the presentation format of information. Specifically, we will review previous studies that focus on how the same information affects decision making in different presentation formats, such as tables and graphs, and attempt to organize and discuss them. As a result, three remaining issues were clarified: there is little research on financial information and its display format in Japan, whether the research results of the previous studies can give some suggestions on the problem of information visualization in Japan, and what variables do firms anticipate that may influence the form of presentation that may affect the degree of awareness of certain financial information?