日本情報経営学会誌
Online ISSN : 2189-9681
Print ISSN : 1882-2614
ISSN-L : 1882-2614
最新号
価値評価研究
選択された号の論文の18件中1~18を表示しています
  • 松嶋 登
    2020 年 40 巻 1-2 号 p. 3-8
    発行日: 2020年
    公開日: 2020/09/23
    ジャーナル オープンアクセス
  • ミラー ピーター, 阿部 健人
    2020 年 40 巻 1-2 号 p. 9-20
    発行日: 2020年
    公開日: 2020/09/23
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    This speech examines the mutually constitutive and reinforcing nature of accounting, organizing, and economizing. Drawing upon the paper by Miller and Power (2013) in The Academy of Management Annals, accounting is described as much more than an instrumental and purely technical activity. Four key roles of accounting are identified: first, territorializing, the recursive construction of the calculable spaces that actors inhabit within organizations and society; second, mediating, the ways in which accounting instruments and ideas link up distinct actors, aspirations, and arenas; third, adjudicating, how accounting plays a decisive role in evaluating the performance of individuals and organizations, and also in determining failings and failures; fourth, the roles of accounting as a subjectivizing practice, how it both subjects and individuals to control or regulate by another, while entailing the presumption of an individual free to choose. The interconnection or entanglement of these four roles, we suggest, is what gives the ‘accounting complex’ its productive force, such that it is perhaps the most powerful system for representing and intervening in social and economic life today in many national settings. Accounting is depicted as a mechanism by which the ever increasing economizing of organizational life becomes elaborated and institutionalized. In addition to addressing these four themes, brief examples drawn from historical and field studies will be examined.

  • 会計専門家の理解と誤解
    國部 克彦
    2020 年 40 巻 1-2 号 p. 21-32
    発行日: 2020年
    公開日: 2020/09/23
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    Fair value accounting has had an established position in accounting standards through strong promotion by both the IASB and FASB. However, the meaning of “fair” remains unclear in the accounting profession, including amongst standard-setters, practitioners, and academia. The profession promotes or opposes fair value accounting without exploring the meaning of “fair” or “fairness” in depth. The purpose of this paper is to reconsider the concept of fair value in accounting from the perspective of fairness as a fundamental concept that forms democratic society. By presenting the ideas necessary to discuss justice in the accounting world, the author opens up new areas for future valuation studies.

  • 澤邉 紀生
    2020 年 40 巻 1-2 号 p. 33-47
    発行日: 2020年
    公開日: 2020/09/23
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    This essay provides a typology of accounting fraud that distinguishes those motivated by individualgreed, by loyalty to organizations, and those without any substantial benefits neither to individuals nor to organizations. Drawing on a concept of stupidity management, this essay seeks mechanisms that made ordinary people to engage in accounting fraud that does not profit anyone.

  • 金森 絵里
    2020 年 40 巻 1-2 号 p. 48-64
    発行日: 2020年
    公開日: 2020/09/23
    ジャーナル オープンアクセス

    The aim of this paper is to describe how Japanese accounting rules for nuclear power have beenchanged after Fukushima accident in reference to the framework of valuation studies which stresses the importance of investigating process and practices. The paper employs the concept of “plasticity” of accounting which means the accounting nature to be easily moulded or to undergo a permanent change in shape. The paper will reveal that the accounting has been changed in 2013, 2015, and 2018 for decommissioning and in 2016 for reprocessing of spent fuels in terms of their definitions of costs, classification of assets and procedures to calculate liabilities and losses. It will be argued that the accounting for nuclear power is not a single, universal technique but could be different in different time and space.

  • 価値評価研究における知見に基づく学際的分析 こ
    岡本 紀明
    2020 年 40 巻 1-2 号 p. 65-74
    発行日: 2020年
    公開日: 2020/09/23
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    Valuation studies are regarded as an emerging interdisciplinary research field that attracts interests of scholars in various disciplines such as economic sociology, organization studies, accounting, and finance. By reviewing those valuation studies, this study focuses on their unique concepts/perspectives: dissonance in valuation, performativity, and valuation devices. Relying on those concepts, this study conducts a thematic text analysis of two professional reports prepared by the professional practitioners and researchers in the area of cross-border M&As in Japan. In particular, the analysis investigates “who values what?” and the results are interpreted by the three perspectives. In conclusion, this study highlights the significance of multiple evaluative principles (Stark, 2009) in cross-border M&As.

  • フランス市場における日本酒の普及プロセス
    稲垣 京輔, マーティン ジュリアン
    2020 年 40 巻 1-2 号 p. 75-88
    発行日: 2020年
    公開日: 2020/09/23
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    This study illustrates the value evaluation process of Saké in the French market developing through a review of a survey of Lamont (2012) that attempted to capture value evaluation research from various perspectives. Lamont has derived three evaluation processes: “Categorization and Legitimation”, “Identifying and Producing of Heterarchies”, and “Evaluative practices”. Based on these, we portrayed how Japanese Saké has been evaluated in French market, where a wine value evaluation system has been already established. As a result, it was confirmed that heterarchies that are structured around the spread of Japanese Saké lead to new practices, thereby establishing relationships that share value in other institutional areas under the situation where there is no consistent value evaluation system in the overseas market. In other words, it was confirmed that the evaluation practices legitimate other institutional contexts accompanied the process of expanding and changing the organizational fields.

  • 燃費不正の事例研究
    中原 翔
    2020 年 40 巻 1-2 号 p. 89-101
    発行日: 2020年
    公開日: 2020/09/23
    ジャーナル オープンアクセス

    Organizational wrongdoing has become rather frequent in Japan. As such, this study examined the case of falsifying fuel economy tests through a theoretical examination of research on organizational wrongdoing. It was found that although each case had illegality because of deviation from nationally defined fuel consumption methods, the companies used legitimate fuel consumption measurement methods. In other words, the theoretical conclusion was that the measurement method defined by the nation stimulated the falsifying of fuel economy tests.

  • 伊藤レポートを中心として
    阿部 健人
    2020 年 40 巻 1-2 号 p. 102-113
    発行日: 2020年
    公開日: 2020/09/23
    ジャーナル オープンアクセス

    This paper examines political aspects of valuation practice, setting a goal of ROE (Return on Equity)8% to achieve sustainable value creation for Japanese companies. After carefully analyzing the 2008 financial crisis, it was found that corporate governance reforms were implemented globally to overcome short-termism. The Japanese government also implemented corporate governance reforms, and METI (The Ministry of Economy, Trade and Industry) published the Ito Review in 2014 and set a ROE8% as a goal for sustainable value creation. However, instead of promoting sustainable value creation by Japanese companies, this led to actions that focused on shortterm results.

  • 改善における「よい流れ」の概念を適用して
    柊 紫乃
    2020 年 40 巻 1-2 号 p. 114-123
    発行日: 2020年
    公開日: 2020/09/23
    ジャーナル オープンアクセス

    In this article, I reconsider the valuation and evaluation of competitiveness as a management issue for companies. For this purpose, accounting is utilized, which achieves digitalization and visualization through calculation. The concept of “flow” in Gemba Kaizen (Continuous Improvement) is introduced into the accounting process. This concept demonstrates the potential to value and evaluate “good money flow” in management. Specifically, the order of account titles in the accounting process from invested capital to recovered capital is mapped as “money flow” on the financial statements. Subsequently, in contrast to the use of productivity as an indicator in Gemba, “recovery efficiency of invested capital” is considered instead as an indicator of good money flow of management.

  • マテリアルフローコスト会計の銘刻に着目して
    天王寺谷 達将, 東田 明, 篠原 阿紀
    2020 年 40 巻 1-2 号 p. 124-135
    発行日: 2020年
    公開日: 2020/09/23
    ジャーナル オープンアクセス

    This study considers the relationship between the environment and the economy, and seeks to balance them. We use a case of material flow cost accounting (MFCA) as an environmental management accounting tool that pursues plural values: the environmental value and the economic value. Focusing on the inscriptions of MFCA and capturing the characteristics of them, this study clears the problem which MFCA is confronted with and proposes the solution of it for pursuing plural values.

  • 謝 江龍
    2020 年 40 巻 1-2 号 p. 136-148
    発行日: 2020年
    公開日: 2020/09/23
    ジャーナル オープンアクセス

    The purpose of this paper is to clarify the relationship between MFCA and the organizations that has adopted MFCA by case study. Being aware of the importance of continuous implementation of MFCA, external factors such as the targeted institutional environment has been emphasized. However, from the viewpoint of the decision-making process in the organization, the internal factors that influence the implementation of MFCA in the organization has not been fully elucidated. In this paper, with the case study of X Company that has carried out continuous implementation of MFCA, how the organizations react to MFCA over time is analyzed from the theoretical perspectives of institutional logics. As a result, it was revealed that the resistance from the manufacturing sector with economic logic as the dominant logic eliminates the environmental logic that affects the continuous implementation of MFCA, thus the continuous implementation of MFCA within the organization is hindered.

  • ドナルド・マッケンジーの5概念の展開可能性
    金 信行
    2020 年 40 巻 1-2 号 p. 149-160
    発行日: 2020年
    公開日: 2020/09/23
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    The aim of this article is to shed new light on the performativity approach by looking at DonaldMacKenzie’s empirical studies on finance. From the early 2000s, MacKenzie has shifted his analytical focus from science and technology to finance and has engaged in a wide variety of the socio-historical analysis and the field studies addressing the role of economic knowledge and material device in the financial phenomena. This article analyses the use of MacKenzie’s concepts, namely Barnesian performativity, counterperformativity, agencement, finitism and interaction order, in his empirical studies. With this work done, the readers will be better placed to realize what MacKenzie’s analysis precisely focuses on and its relevance with the context of Valuation Studies, a new developing interdisciplinary research field.

  • 価値評価実践としてのサイエンスが創りだすSmaller WorldとBigger World
    桑田 敬太郎
    2020 年 40 巻 1-2 号 p. 161-173
    発行日: 2020年
    公開日: 2020/09/23
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    The objective of this study is to examine science based innovation as a valuation practice. The connection between science and valuation practice has rarely been discussed in previous studies. This is because valuation practice has traditionally been considered something that demonstrates the overall true worth of the value generated by economization and the values surrounding this. Science, by contrast, is not necessarily evaluated in terms of economic value. However, value is not necessarily limited to economic value either. In fact, the positivist image of science, which seeks value that eradicates traditional and religious values, can be considered a prime example of valuation practice. Of course, valuation research aims to dismantle such a positivist image, and to do so, focuses on the apparatus that generate science. Scientific apparatus not only measure given conditions but also create what we are supposed to see. Amid such practice, this study analyzed the relationship between science and economic value, which thus far has been considered unrelated to it, alongside other values.

  • 働き方改革を展望する唯物論的視座の含意
    高山 直
    2020 年 40 巻 1-2 号 p. 174-187
    発行日: 2020年
    公開日: 2020/09/23
    ジャーナル オープンアクセス

    The purpose of this paper is examining valuations practices in the perspective of materialism. Thisperspective could be revealed from Vatin(2013) and Brassier(2018) who discussed evaluating and valorizing processes. But unfortunately, this two side of processes makes misunderstandings such as the concept of valorizing in the usage of Marx. Primarily, the concept of valorizing must be contained non-payment labor between capitalist and laborer. And more importantly, this problem leads to visualize inequality such as power relations and daily practices. Thus, this paper rely on Vatin(2013) and Brassier(2018) and make the bridge between their aim and the original implication of valorizing which Marx use to criticize pre-ordering material condition.

  • 三幸製菓における人材の価値づけの連続的変化
    矢寺 顕行, 服部 泰宏
    2020 年 40 巻 1-2 号 p. 188-200
    発行日: 2020年
    公開日: 2020/09/23
    ジャーナル オープンアクセス

    The purpose of this paper is to propose that hiring activities are valuation practices that make human resources valuable by clarifying valuation process in the new graduate labor market in Japan. According to valuation studies perspective, valuation process can be considered as three stages, categorization, classification and singularization. In this paper, we show how new hiring activities and human value(s) were made by describing the case of Sanko Seika Inc., which has continuously changed its recruitment and selection activities and set up a new recruitment framework.

  • 婚活パーティーにおけるフィールドワークを通じて
    高橋 勅徳
    2020 年 40 巻 1-2 号 p. 201-215
    発行日: 2020年
    公開日: 2020/09/23
    ジャーナル オープンアクセス

    The purpose of this paper is to clarify impossibly of marriage by the use of the marriage activity party. Precedent study criticize using of the marriage activity party. Because participant of the marriage activity parties postpones decision for ideal marriage. However Precedent study do not explain why the participant postpone decision for marriage enough. Thereupon, this paper presented new analytical framework based on valuation studies, and have described practices at marriage activity party. From this description, this paper explain impossibly of marriage by the use of the marriage activity party was caused by working valorizing and paralyzing values at marriage market.

  • 下﨑 千代子
    2020 年 40 巻 1-2 号 p. 216-217
    発行日: 2020年
    公開日: 2020/09/23
    ジャーナル オープンアクセス
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