Ethical leadership in business is very important. The way ethical issues are handled affect profits, work environment, customers and society. It is crucial for the survival and the well-being of any organization. Business leaders have to be supported in this, and to acquire the ability and the skills to handle ethical issues in a satisfying way for all stakeholders involved. They need ethical competence. Information and Communication Technology can contribute to the education and to the support of business leaders. ICT tools can be developed according to philosophical theory and to psychological empirical research on ethical decision-making. Properly used in educationprograms, these tools can stimulate the acquisition of ethical competence.

For designs that fascinate people, it is important to control and integrate information working effectively target’s consciousness and unconsciousness with optimal ratio. The optimal ratio approximates the ratio of Central vision and peripheral vision in human vision. For example, it was effective for new product shaping that unconsciously understands the difference with others. Also, Bunraku frequently used acting movements working effectively on the audience unconsciously. It was effective to apply this acting motion to the robot. In this way, It is important to design from human characteristics that gather information and perceive judgment from peripheral vision.

In this article, at first, we would like to remake the definition of the design and pull out some subjects concerning the design in the future. Next, we will discuss the design itself. In this activity, we insist the importance of the context design more than the contents design. Based on these viewpoints, we will introduce evolution direction of the concept to be artificial and the thought of the design based on the context.

The occurrence frequency of disruptive innovation is increasing and, hence, a variety of new markets are rapidly created by unexpected players. Many major firms lost the market dominance and new entries create new contexts in the market. To demonstrate the determinant for success or failure in the emerging markets, strategic contexts of firms are compared. For succeeding in the competitive markets, the shared contexts in the existing businesses are the most effective. For winning in the non-competitive markets, it is essentially required to be free from the shared context in the current market. To accomplish disruptive innovations, context-free strategies in the existing market is indispensable.

In information system research, research focusing on the practice of IT artifacts has received muchattention. One perspective is the idea of “design science.” The focus of Design Science is a research on IT artifacts developed based on Simonʼs seminal book “The Science of the artifacts”. However, there is no consensus on the idea of digital science, and there is confusion over the perspectives. Therefore, in this paper, in order to unravel conceptual confusion of design science, the author conduct a comprehensive review of previous studies with two keywords “design” and “science” as clues.

Vitalik Buterin proposed the second generation blockchain network called Ethereum in 2013. It is not just such a virtual currency, but a programmable blockchain network. And it can be used to develop different types of business applications, including business transaction systems. Each application on the second blockchain network takes the form of contract. However, the review of Conoscenti, Vetrò, & Martin (2016) shows only two research papers focused on the exchange between buyer and seller in the blockchain network. In this paper, we develop an exchange contract in the network, and experimentally explore how the contract can be modeled with the widely accepted the causal double-entry bookkeeping (Ijiri, 1967), the REA model (McCarthy, 1982), and ISO/IEC15944-4.

The purpose of this article is to clarify about the influence that utilization of management information system, such as management accounting system, gives in organizational culture substantially. A questionnaire survey was conducted to manufacturing companies listed on the First and Second Section of Tokyo Stock Exchange and data has been collected. It is found that the evaluation for the management accounting system varies according to organization, shown in sales department and accounting/finance department, and that the factors to have an influence on the organizational culture through management accounting system change were also different.