Development engineering
Online ISSN : 2185-2480
Print ISSN : 1343-7623
ISSN-L : 1343-7623
Current issue
Displaying 1-33 of 33 articles from this issue
SPRCIAL ARTICLES
  • — Knowledge from building an ecosystem in the control cabinet industry —
    Yuji Matsukuma, Kazuhiko Kato
    2024Volume 44Issue 1 Pages 11-14
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    The purpose of this paper is to summarize the advantages of the platform type in business model transition from the pipeline type to the platform type based on previous research. We will then focus on the control panel-related business of Nitto Kogyo, which has a high share of the domestic manufacturing industry, and compare it with its competitor Rittal, which is expanding its business globally. There is a wave of business model transition from pipeline type to platform type. IT giants such as GAFA are a typical example. Even in the manufacturing sector, which has been considered slow to digitalize, this trend has become increasingly prevalent in recent years. In this context, the paper discusses the factors determining the success or failure of strategies for transitioning from pipeline to platform business models, considering the advantages and challenges of the services provided by both companies from the perspective of ecosystem building.

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  • Kaori Yamawaki
    2024Volume 44Issue 1 Pages 15-18
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This project report outlines the implementation of the 'ShukuLab' programming school at Shukutoku University, which aimed to lower the psychological barriers to programming for non-information students by leveraging a peer mentoring system. The project utilized upperclassmen as mentors to teach programming to newcomers, fostering an environment conducive to learning without the intimidation often associated with programming.

    The report discusses the challenges of programming education, the effectiveness of mentorship, and the integration of mentoring into programming instruction. Preliminary results indicate that the project not only enhanced technical skills but also improved project management and leadership among mentors, thus benefiting both teachers and learners.

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  • — Proposal for prototype development for a mid-sized company with limited resources —
    Michiyo Kamada, Mayumi Tsuchiyama
    2024Volume 44Issue 1 Pages 19-24
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    When small and medium-sized enterprises try to realize their business plans using new technologies, they face challenges due to a lack of knowledge and technology.In this study, we confirmed that problems such as a lack of knowledge and technology can be solved by pre-defining project risk management when developing prototypes for business plans, without using time-consuming and expensive methods such as industry-academia-government joint research.In the future, we would like to contribute to the realization of business plans of small and medium-sized enterprises by improving the content of the risk management and applying it to multiple prototype development projects.

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  • — To promote the Ouranos Ecosystem —
    Naoki Mori, Shigetsune Yamoto
    2024Volume 44Issue 1 Pages 25-28
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This research was done to showJapan is trying to achieve net-zero carbon dioxide emissions by 2050. It has been scientifically proven that recycling materials is effective in reducing carbon dioxide emissions, but there are two important things to consider. It is to connect the recycling chain of venous industries (industries that process, dispose of, and recycle waste) and to build an IT platform for traceability and information management. For this reason, mega platforms such as Catena-X exist in Europe, and GAFA and others exist in the United States.

    In this study, we analyze Japan's ITPF, present a solution to the challenge of information distribution, and consider how Ouranos should share information with the Global PF.

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  • — Case Study on Service Progress to Date Using the “Doraemon’s Secret Gadget Box” Stories —
    Kotaro Nakamura, Ai Danni, Kodai Kamei
    2024Volume 44Issue 1 Pages 29-32
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This study presents the results of an action research approach that examines the use of generative AI (conversational LLMs) to facilitate the creation of a DX (Digital Transformation) map in IT education. By leveraging AI capabilities, the research aimed to lower the difficulty of mapping tasks within classification hierarchies, thereby enhancing macro-level understanding of IT service trends and improving learning outcomes. The case study selected for this research involved “Doraemon’s Secret Gadget Box,” a service familiar to undergraduate students, to investigate and analyze the learning effectiveness of the DX map creation process. The findings indicate that the use of generative AI offers potential benefits, particularly in fostering a cooperative learning effect where students compare AI-generated outputs with current advancements, thereby enhancing their macro-level comprehension of IT service development. Furthermore, the research suggests that this approach could serve as a foundation for exploring AI alignment in applying various management methods, such as two-axis portfolio analysis.

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  • — A study of differentiation in new entrants to credit tech —
    Naoya Oishi, Kazuhiko Kato
    2024Volume 44Issue 1 Pages 35-38
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    The purpose of this paper is to review, through previous studies, the execution steps of ecosystem building and platform hierarchy intervention. We then analyze Net Protections, a pioneer of credit tech in Japan, as a case study to flesh out the theory.

    The creation of an ecosystem based on a theory of goodness, such as the one realized by Net Protections, sometimes entails significant risks. However, when an ecosystem based on a theory of goodness is established by overcoming barriers such as laws and regulations, IT technologies, and industry conventions, it is possible to uncover latent customer needs and realize innovation.

    This paper raises implications in terms of the feasibility of establishing such an ecosystem based on a theory of goodness, strategies for the success of new services based on initial success, and countermeasures against the emergence of competing platforms.

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  • Shigetsune Yamoto, Takahiro Nimura
    2024Volume 44Issue 1 Pages 39-42
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    As local governments in Japan have had to respond to the intensification of inter-city competition in recent years due to the overall decline in the national population, the drawbacks of existing organizations have become more apparent, and the need for organizational reform has increased. In this study, we propose a new, versatile model that combines change process support to help top management and organizational members work together to achieve organizational reform.

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  • — A Study of Value Co-Creation in the Case of“Izumozaki Handmade Paper Balloons” in Niigata —
    Yuka Kuribayashi, Yoshitaka Myochin
    2024Volume 44Issue 1 Pages 43-46
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This study examines sustainable management and revitalization of traditional craft industries, focusing on value co-creation, using the example of “Izumozaki handmade paper balloons” in Niigata. Despite the industry's decline, changes in consumer lifestyles and growing demand for cultural tourism provide hope for its revival. The Isono Paper Balloon Factory, Japan’s only handmade paper balloon manufacturer, sustains its business through co-creation with customers, developing products tailored to their needs while maintaining traditional craftsmanship. Using the Service-Dominant Logic’s concept of value-in-context, the company’s business strategies and interactions with customers were analyzed. The findings suggest that enhancing customer experiences and raising brand value are critical factors for revitalizing traditional industries.

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  • — Case about Companion Animal’s Long life care by elder persons —
    Yuko Haraoka, Kazuo Haraoka
    2024Volume 44Issue 1 Pages 47-50
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This report was written from the perspective of an animal lover. At first, we report an overview of the relationship between animal welfare and an aging society in Japan. Then, we discuss introduces new businesses brought by the 2006 amendment to the Trust Law and outlines their development. After that, one of the main topics of this report, we point out and examines the issues with the Act on Welfare and Management of Animal and Trust Law regarding the lifelong keeping of protected animals. Next, the second main topic, we propose a way to resolve one of the issues regarding the lifelong keeping of protected animals that cannot be resolved under current Japanese laws, through Business. Specifically, we propose a business we named “audits the level of animal welfare”.

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  • — A time-series comparative analysis of the driving forces of environmental change —
    Shin-ichiro Ando, Seung-Jin Ryu, Shigetsune Yamoto
    2024Volume 44Issue 1 Pages 51-54
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This study presents a practical method for companies and research institutions to efficiently find areas of innovation and new business, and to find promising areas for new business. The method focuses on the forces driving change that are responsible for the development of the target industry, makes time-series comparisons of changes in uncertainty and magnitude of impact, and introduces expert CAT in the assessment. The research targets the automotive industry, which is actually undergoing a period of change, and its effectiveness was confirmed on a trial basis. As a result, indications of promising new businesses were obtained for several business areas. If this method is validated and information on promising areas of new business can be shared within the industry, it could contribute to promoting innovation among businesses in the industry, including SMEs.

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  • — What New Business Styles Should We Consider with the “The 2024 Year Logistics Problem-” —
    Manabu Kato
    2024Volume 44Issue 1 Pages 55-58
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    The relationship between shippers and providers is not equal in here Japan. The providers tend to be in a weaker position. This relationship, which is difficult to call “fair” in the entire logistics field, is the cause of various problems.

    The Government (Fair Trade Commission and the Ministry of Land, Infrastructure, Transport and Tourism) have conducted investigations to solve the problem and implemented various measures such as the Special Logistics Designation and the Subcontract Act, but the problems have not been resolved. In this study, I will consider logistics businesses that continue to operate successfully even in such a situation.

    As a result, I found that one of the common phenomena in the success cases are the attitude of continuously challenging new innovations. I propose this type of management as “UNTEI (horizontal ladder) Management.” I hope that UNTEI Management will spread widely throughout the logistics industry and become established as a positive new business style. Now a day, 2024 logistics problem is being reported, I would like to pay attention to this as a way to solve this social issues.

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  • Yuuta Kaneko
    2024Volume 44Issue 1 Pages 61-64
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    I learned a lot and realized a lot by enrolling in Nishikawa Technology Management School, and it gave me time to reconsider my company's issues.

    By studying at Nishikawa Technical Management School, you will be able to (1) understand your company's current situation, issues, and strengths, (2) understand management accounting and understand the state of your company, and (3) create a medium-term management plan and plan for the future. (4) understanding our company's strengths and drawing up brand strategies; I learned a lot and learned a lot.

    After enrolling in the school, I understood the ideal state of my company, and since profits were low, I reviewed the system usage fee for selling, general and administrative expenses, and reduced the monthly fee by 1.16 million yen.I negotiated the unit price with existing customers, and the monthly sales amount was 6.47 million yen. We were able to achieve various improvements, such as improving yen billing and cultivating new customers.

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  • — Building the Brands “Tachikawa’s Honest Real Estate” —
    Hideaki Ishihara
    2024Volume 44Issue 1 Pages 65-68
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    He founded Archi Real Estate Co., Ltd. in Tachikawa in June 2021 and became its representative director. The company was established with his own funds and additional investment from his former company, thanks to his strong performance as a salesman.

    He had completed an MBA course at another university, but was introduced to the Nishikawa Technology Management School, and decided to enroll to learn the essence of management. At the school, he learned how to move people, resources, money, information, and time to create and build the future.

    As he came to understand Archi Real Estate's core strengths, he gained confidence. The effort to establish these strengths as a brand began.

    This report summarizes how he learned about technology management and.applied it to his business.

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  • — Case studies of three Japanese camera manufacturers —
    Koji Sudo, Shigetsune Yamoto
    2024Volume 44Issue 1 Pages 69-72
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This study investigates the product development strategies of three leading Japanese digital camera manufacturers—Sony, Canon, and Nikon—by analyzing the role of innovation in their market differentiation. Over the past three decades, the camera industry has undergone rapid technological advancements, making innovation a key competitive factor. Sony has led the way with cutting-edge innovations in image sensor technology and mirrorless cameras, setting new industry standards. Canon has strategically focused on meeting diverse customer needs by offering user-friendly interfaces, advanced autofocus, and high-quality imaging. Nikon, on the other hand, has adopted a niche strategy by emphasizing product robustness and leveraging its long-standing brand heritage. The study highlights that a successful strategy in the camera industry combines continuous innovation with the effective application of accumulated technologies to maintain and enhance competitive advantage.

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  • — Geographical Indication (GI) Certification in the Sake Industry —
    Yoshihiro Shoji
    2024Volume 44Issue 1 Pages 73-76
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    The operation of Geographical Indications (GI) for alcoholic beverages in Japan varies widely, with different types of geographical areas obtaining certification and some regions obtaining certification for multiple types of alcoholic beverages. The strategies and operations differ by production area. The challenge in operating GIs lies in the need for operations tailored to the characteristics of each production area, while also seeking a system that is internationally recognized. It is expected that the number of regions obtaining GI certification will increase nationwide in the future. The utilization of GIs can become an important system for the survival of regions. To make the operation of the GI system in Japan internationally recognized, further research is needed to explore desirable operations.

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  • — In the case of the food and biotechnology fields —
    Takaaki Ohara
    2024Volume 44Issue 1 Pages 77-80
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    As a product research and development (R&D) strategy, the idea of balancing innovation between ‘exploitation’ and ‘exploration’ is known. In this study, we analyzed patents registered in Japan during a certain period in the food and biotechnology fields based on the International Patent Classification to determine whether they were patents for improvements or modifications of existing products, new products without similar products, or otherwise. As a result, most patents in the food field were for improvements and modifications of existing products, whereas most patents in the biotechnology field, which consists of nucleic acid medicine, regenerative medicine, protein pharmaceuticals, and other pharmaceuticals, were for new products. When we examined the fundamental technologies used in each patent, we found that the food field tends to adopt an ‘exploitation’ R&D strategy as a characteristic of fundamental technologies, while the biotechnology field, especially in the aforementioned medicines and pharmaceuticals, tends to adopt an ‘exploration’ R&D strategy as a characteristic of fundamental technologies.

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  • — The current Situation and Issues of Those Organizations, Acters, and Systems —
    Chikako Doki
    2024Volume 44Issue 1 Pages 81-84
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This paper is a literature review of the history and trends in the institutionalization of social enterprises that address local issues in Italy. It confirms that a system is being established to support the economic viability of social enterprises run by citizens. It also reports on successful cases of “community enterprises (social cooperatives)” that aim to overcome local issues through the participation of residents.

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  • — The Case of a Civil Engineering Machinery Manufacturer —
    Tatsushi Fujimoto, Kentaro Koga
    2024Volume 44Issue 1 Pages 87-90
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This case study investigates the tension between the business strategy maximizing the profit upon the competitive advantage, and the business strategy building consensus among the inside stakeholders. A leading global manufacturer of civil engineering machineries has struggled seriously in Japan. The turn-around strategy that the new local manager formulated from Porter’s (19801), 19852)) competitive advantage theory resulted in the headquarters manager’s misunderstanding due to his weak experience, former local managers’ embarrassment and threat, and little support from the primitive control system. The stakeholders rejected the turn-around strategy and required to retain the failing business strategy. In such a context, the strategy formulating manager should have put higher priority on the consensus building over the profit maximization upon the competitive advantage.

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  • — Exploring the Origins of Management Philosophy through the NPO Case Studies —
    Toshio Kinoshita
    2024Volume 44Issue 1 Pages 91-94
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    After the collapse of the bubble economy, innovation originating in Japan declined and the Japanese economy entered a period of stagnation known as the “lost 30 years.” One of the reasons for this is that the founding principles of Japanese companies became a mere formality, leading to a conservative organizational culture.

    Meanwhile, NPOs are generating new businesses using management philosophies based on founders’ original experiences. Therefore, in this paper, I focus on management philosophy based on original experiences.

    The purpose of this paper is to get hints for Japanese companies to innovate again by studying management philosophies based on original experiences through case studies of NPOs.

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  • — Making Money and Managing Honestly —
    Youichi Nishikawa, Kazuichiro Kodaira
    2024Volume 44Issue 1 Pages 95-98
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    As part of the foundation's activities, the “Yoichi Nishikawa Management Philosophy” was organized into 25 principles, reflecting Nishikawa’s thoughts on management. We will introduce some representative ones.

    “Speak of attainable dreams and achieve high goals,” “Money in a company is like the blood that flows through a person’s veins,” “Approach matters sincerely with a humble attitude,” “Place yourself in a lower position and listen to others,” and “Include people with diverse perspectives.”

    As this organization progressed, the attitudes and mindset of the individual, Yoichi Nishikawa, were revealed. The organization of this “Management Philosophy” has just begun and can be said to be still in the process of evolving.

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  • — A Survey of 10 Small and Medium Enterprises in the Hokuriku Region —
    Risa Shimizu
    2024Volume 44Issue 1 Pages 99-102
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This study was conducted to clarify the relationship between different types of management principles and business changes based on a survey of small and medium-sized established firms headquartered in the Hokuriku region (Toyama, Ishikawa, and Fukui prefectures). We found a possible relationship between differences in management philosophy types and the history of business change among long-established firms in the Hokuriku region that have been in business for more than 50 years. The companies with a policy-oriented management philosophy were found to have made significant changes in their business operations, both within and outside the company, and to have made major social contributions and changes in their business operations. On the other hand, companies that are self-disciplined or disciplined do not seem to have had a major impact on their operations, but only made improvements within the company or improved from the current status quo.

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  • — From a Systematic Literature Review —
    Toshimitsu Abe
    2024Volume 44Issue 1 Pages 103-106
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This paper presents the current state of research on intrapreneurs through a systematic literature review, particularly in terms of support measures. The review yielded four key findings. First, the research is biased toward quantitative methodology. About two-thirds of the literature has conducted quantitative analysis along with surveys, and various models have been proposed and verified. Second, how to support and promote intrapreneurship has been researched. Organizational support, employees’ awareness of the support, and organizational culture have been found to be important. Third, obstructions to intrapreneurship have been identified. Fear of failure and anxiety in the workplace inhibit intrapreneurial activities. Lastly, relationship between innovation and intrapreneurship has been researched. Based on these findings, the following future research issue can be proposed. Qualitative research at the level of individual intrapreneurs is necessary to gain a deeper understanding of the process of intrapreneurial behavior at companies. Understanding the process would improve support measures provided by companies.

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  • — A Case Study from Hosei University —
    Yuto Koseki
    2024Volume 44Issue 1 Pages 107-110
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This study aims to introduce a case of kids entrepreneurship program with sales experience conducted by Hosei University. A search of entrepreneurship education papers registered in Scopus revealed 2,874 papers (accessed on May 1, 2024, at 11:41). A systematic review of these papers, sorted by citation count, identified 1,117 papers with more than ten citations. Among these, only seven studies focused on entrepreneurship education for elementary school students, and only three discussed experiential entrepreneurship education, highlighting its scarcity. Against this background, the Kang Laboratory at Hosei University implemented kids entrepreneurship program with sales experience six times between 2022 and 2023. Questionnaires were conducted before and after the program, and the collected data were analyzed using t-tests. The results suggest that the program had an educational effect on risk-taking, indicating that practical experience through sales experience significantly influences children's development. Additionally, some effect was suggested for innovation, while no clear effect was observed for proactiveness. However, this study confirms that entrepreneurship education with sales experience is effective in fostering entrepreneurial spirit in children.

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  • — The Encounter of Adrift in labor and capital, or the Concerto of Pain and Gain —
    Shoichi Mochida
    2024Volume 44Issue 1 Pages 111-114
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    Capitalism requires society to develop (a positive vector on the time axis).

    In opposition to conservative, fundamentalist, and environmentally ideology, capitalism asserts the irreversibility of development due to long-term waves.

    Yoseba (labour market) reproduction and start-up recombination are the main drivers of development. They separate labor and capital from the natural economy (bioeconomy) and generate economic growth.

    When a society stops growing and turns negative, the state may intervene from outside the society.

    The state enforces demand through militarism and welfarism. Wars, disasters, and facilities again bring a positive vector to the long-term wave through the circulation of materials from the bioeconomy.

    The demand generated by this spiral repeatedly produces new encounters between labor and capital, encounters that come from two directions: the transformation of institutions and people.

    We live in capitalism, subject to the waves of innovation (recombinations) and resilience (reproduction), within the scope of the future and archaic.

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  • — Barrier-free screenings for the visually and hearing impaired in the film industry and new business needs uncovered in the process —
    Atsushi Takigawa
    2024Volume 44Issue 1 Pages 115-118
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    As ICT technology is spreading to the general public, an approach that takes into account the values associated with the SDGs (Sustainable Development Goals) and the behavioral principles of the post-pandemic, in addition to improved convenience and cost savings, would be effective in exploring new needs.

    In this paper, with the main theme of content technology in the field of acoustic, I report on barrier-free screenings for the visually and hearing impaired in the film industry, and the new business needs that were uncovered in the process.

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  • — Contemporary Artists as New Players in Innovation —
    Kazuhide Hasegawa
    2024Volume 44Issue 1 Pages 119-122
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    The rapid changes in the contemporary economic environment have underscored the growing importance of innovation. Traditional logical thinking and management strategies alone often struggle to generate truly innovative ideas. In this context, “Art Thinking” is gaining attention as a novel approach. This study explores the potential of contemporary artists as new contributors to the field of innovation.Art Thinking incorporates the creative perspectives and processes of artists to address issues and create new value. Notable examples include Marcel Duchamp’s “Fountain,” which challenged fundamental notions of art, paving the way for modern art that emphasizes innovative concepts over aesthetic beauty.

    The study conducted two empirical investigations: the intervention of artists in corporate projects and the development of an Art-thinking training program. In the case of Konica Minolta, Tsuyoshi Hisakado participated in a vision-creation project, providing new perspectives that led to high-level discussions and innovative outcomes. Additionally, a training program consisting of five steps was developed, wherein artists participated as instructors. This enabled business professionals to incorporate art-thinking and independently devise creative business plans.

    This study suggests that contemporary artists play a crucial role in innovation by offering creative insights and questions, thereby enhancing corporate competitiveness.

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  • — Activity and vision of text-to-speech service VOXX —
    Naohiko Yamaguchi, Naoto Ishida, Hideaki Morishita
    2024Volume 44Issue 1 Pages 123-126
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    M. McLuhan claim that Gutenberg’s printing technology transformed colloquial culture into print culture, and vision becomes a privileged position among the five senses of human, in his 1962 book “The Gutenberg Galaxy”. It also means that people with disabilities in visual and textual recognition will be left behind in society. We are developing a text-tospeech service called VOXX. The speech synthesis system including VOXX, can once again rescue these people. In this paper, we discuss whether speech synthesis systems can become a post-Gutenberg technology and considers the possibility of them becoming a new type of media that goes beyond printed matter.

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  • Yoshitaka Myochin
    2024Volume 44Issue 1 Pages 127-130
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    This paper conducts a comparative analysis of Institutional Theory and Actor-Network Theory in the context of Management Accounting Change, exploring their integration to better understand how management accounting shapes organizational behavior. Institutional Theory emphasizes institutional logics and environmental contexts that structure organizational practices. Conversely, Actor-Network Theory examines interactions between human and non-human actors, such as accounting systems, within networks driving organizational change. By comparing Institutional Theory and ActorNetwork Theory, the paper identifies key ontological and epistemological tensions and explores potential for their theoretical synthesis. Institutional Theory focuses on institutional stability and transformation, while Actor-Network Theory investigates actor relationships within organizational networks. Addressing these challenges, the paper offers pathways for theoretical integration and new insights into management accounting change.

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  • — Observations and Prospects Based on a Review of Previous Researches —
    Naoko Tomioka
    2024Volume 44Issue 1 Pages 131-134
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    Through a literature review of early entrepreneurial education programs in Japan, this study examines the role that university student mentors play in experiential programs and the learning that mentors gain through collaboration with students. Research on university student mentors in early entrepreneurial education programs is currently limited, and further research and discussion is urgently needed. However, it is possible to gain insight into the role and influence of university student mentors in supporting high school students in inquiry-based learning, as well as through existing research on the mentors’ own learning. Based on the “Future Human Resources Vision” proposed by the Ministry of Economy, Trade and Industry, we also examine the relationship between the skills needed in the future and the knowledge that university student mentors acquire through the program, and present the challenges and prospects for operating a sustainable early entrepreneurial education program.

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STUDY REPORT
  • Kotaro Nakamura, Shun Coney, Kaja Antlej, Dejan Krizaj
    2024Volume 44Issue 1 Pages 135-142
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    Our interdisciplinary team of researchers and practitioners explores “service delight value creation” during this transformative period of “Spaceship Earth.” Each member has expertise in fields such as AI and smart infrastructure, filmmaking and art production, regional revitalization, and human-centered design. Our goal is to go beyond conventional notions of customer satisfaction by aspiring to provide delight and promote global sustainability through exceptional service experiences. “Delight” is defined as experiences that surpass expectations and evoke deep emotions, in the sustainability of the supporting service ecosystem. In the first paper, we examine to expand the concept of “service value creation” and envision the future of “service delight” at various levels, from individuals and organizations to communities and international partnerships. Based on these perspectives, this paper presents case studies on the production process of independent filmmaking about Parkinson's disease in Japan to develop strategies for creating future service delight value.

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NEW CORNER
  • Kazuichiro Kodaira
    2024Volume 44Issue 1 Pages 143-148
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    Chapter 8 of “Digital Education for Executives in Small- and Medium-sized Enterprises” series is titled "What is the Goal of ERP?”, explaining the concept of ERP, which is the base of DX strategies.

    We explore what Small- and Medium-sized Enterprises (SMEs) can do and should do by revisiting previous series of "Digital Education for SME Managers.” We further reports how we promote DX and effectively use digitized data acquired.

    This article concludes with what goals SMEs should shoot for, and what they consider achieving with ERP.

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  • Kazuo Haraoka
    2024Volume 44Issue 1 Pages 149-154
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    In this report, we discuss the economic value generated by social rankings as the theoretical part of this report. Especially we considered about what meanings of value the social rankings generate. Creating economic value means there is the potential for fraud. So we discuss about how to check the fraud in Japanese Laws. After that, as a case study part, we analyze an Election method and result. Elections are a good example of rankings. The Liberal Democratic Party’s presidential election was held in September 2024 and the results of the election were quite remarkable. We analyzed the election method the reasons.

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  • Kazuhide Hasegawa
    2024Volume 44Issue 1 Pages 155-160
    Published: October 20, 2024
    Released on J-STAGE: June 02, 2025
    JOURNAL FREE ACCESS

    The application of Art Thinking in the industrial sector is examined, focusing on how artistic thought patterns can drive innovation. By analyzing the creative processes of contemporary artists, the study identifies three key patterns: observing and discovering value in overlooked phenomena, engaging in embodied experiences, and recontextualizing existing objects or ideas. These patterns illustrate that innovation often arises from challenging conventional perceptions and adopting new perspectives. The research draws parallels between artistic creativity and industrial innovation, highlighting the importance of recognizing and leveraging unconventional insights in both fields. Detailed case studies, such as the creation of landscape paintings, the development of the Alto computer, and the introduction of Asahi Super Dry beer, demonstrate how Art Thinking can revolutionize industries. The findings suggest that incorporating Art Thinking into industrial practices can enhance the potential for groundbreaking innovations, promoting a more holistic and creative approach to problem-solving.

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