JOURNAL OF BUSINESS MANAGEMENT
Online ISSN : 2424-2055
Print ISSN : 1882-0271
ISSN-L : 1882-0271
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Displaying 1-9 of 9 articles from this issue
JOURNAL OF BUSINESS MANAGEMENT No.52
  • Jeongwoo Yang
    2023 Volume 52 Pages 3-16
    Published: June 10, 2023
    Released on J-STAGE: June 11, 2024
    JOURNAL FREE ACCESS

     The aim of this study is to clarify the impact of conformity with the internal audit standards on internal audit performance.

     To achieve the goal, a measure of conformity level was designed since there has been no measure in earlier studies for comprehensive conformity with the standards. In order to build the questionnaires to the internal audit departments in Japanese corporations to measure the conformity level and audit performance, “The International Professional Practices Framework (IPPF)” and “Quality Assessment Manual for the Internal Audit Activity (QA Manual)” published by the Institute of Internal Auditors (IIA) were carefully considered in this study.

     Through the analyses of validity and reliability, five factors in the standards were derived: audit expertise, quality evaluation, follow-up, objectivity and independence, and audit reporting.

     Based on the related research, the improvement rate against internal audit findings (hypothesis 1) and feedback from governance organizations (CEO, Board of directors, and Audit committee) (hypothesis 2) were regarded as the performances of internal audit.

     As the result of Multiple Regression Analyses, Hypothesis 1 was rejected and Hypothesis 2 was adopted in Japanese corporations. A significant relationship was found between the degree of conformity with the standards and the audit performance in which the higher the level of conformity with above factors in standards, the higher the performance on internal audit was observed.

     As an additional analysis, the moderating effect that a statement of conformity affecting the performance of internal audit was verified (hypothesis 3). Through the Moderated Multiple Regression Analysis, it was confirmed that a conformity statement has a positive (+) adjustment when the factor of audit reporting affects the performance on the internal audit.

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  • Yingyan Wang
    2023 Volume 52 Pages 17-30
    Published: June 10, 2023
    Released on J-STAGE: June 11, 2024
    JOURNAL FREE ACCESS

     So far, previous research has studied how management philosophy is adopted and practiced in the workplace as an essential part of organizational identity, while neglecting the revision of the management philosophy and the resulting modification of identity trajectory. Through a qualitative study of OMRON Corporation, this paper examines how management philosophy was revised after the fourth and fifth CEOs took over the position. Results show that three patterns of identity work are involved: finding identity gaps, deliberating core identity, and constructing shared identity. First, a gap between the idealist and realistic identities triggers the necessity of identity work among the leaders. After the CEOs recognized the problems in response to dramatic changes in the organizational and social environment, they shared their deep concerns with the top management team, which further clarified the goal in revising old management philosophy. Furthermore, an official committee was organized to thoroughly review various opinions from internal and external stakeholders, and carefully discuss the core identity of the company, which led to the restructuring of their management philosophy. Finally, as the result of the efforts to construct a shared identity, not only individual behaviors reflecting the modified philosophy were promoted, but cross-organizational communities and networks participating in philosophy-based activities were also fostered and developed.

     This study contributes to organizational identity management theory through the lens of revision of management philosophy, which is considered as important identity work. Moreover, this research pushes forward our understanding of anthropomorphism through combining the social actor and social construction perspectives. Finally, current study practically provides an example regarding how to proceed with the identity work when it is necessary to maintain part of the traditional identity and simultaneously create a breakthrough to generate a new organizational identity.

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  • Hirotsugu Takahashi
    2023 Volume 52 Pages 31-44
    Published: June 10, 2023
    Released on J-STAGE: June 11, 2024
    JOURNAL FREE ACCESS

     This study aims to analyze how organizational isolation is related to members’ extraversion and how it occurs using multi-agent simulation. Generally, organizational members feel isolated or lonely in the organization, which decreases their performance and commitment and increases their intention to leave. Although many studies have focused on loneliness, it has been pointed out that isolation exists as an antecedent of loneliness. However, few studies have used the concept of isolation itself. Isolation is not a subjective concept that expresses an individual’s perception or cognition, such as loneliness in an organization, but a more objective concept that refers to the state of being isolated. In this study, the ambiguity of loneliness and the difficulty of collecting a limited sample of isolated members are overcome by using network theory and multi-agent simulation, and a more objective concept, isolation, is used in the analysis.

     In this study, we constructed a model in which agents are given settings for extroversion and the homophily effect and interact with each other in a virtual space. Agents who are unable to interact with other agents are represented as isolated members, and these agents are the objects of this analysis.

     The results of the analysis, conducted by manipulating the organizational composition ratio of the extroverted members, revealed that some isolated members are generated at any organizational composition ratio and that the most isolated members are found in the highly extroverted organizations. Furthermore, highly extraverted members were the main isolated members and there were no differences in the degree of isolation among the organizational composition ratios. The mechanism by which many isolated members become highly extraverted members is assumed to be that highly extraverted members do not form groups with specific people in the organization and do not remain in a certain place.

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  • Shinichi Ishii
    2023 Volume 52 Pages 45-58
    Published: June 10, 2023
    Released on J-STAGE: June 11, 2024
    JOURNAL FREE ACCESS

     This paper analyzes a case of new product development (NPD) management by applying a highly coordinated process to an NPD project of a Japanese company’s foreign R&D subsidiary. This process, which has characteristics that concurrently advance different tasks and integrate diffused knowledge led by a project leader, has been recognized as the foundational NPD capability of Japanese automobile assemblers. This paper also analyzes how such an overseas NPD project collaborates with the NPD projects at headquarters for component and technology synergy. This paper argues that such highly coordinated NPD management can be applied to overseas operations and that its evolution will contribute to theories of NPD internationalization.

     This paper applies a case study method using published data materials and analyzes the 4th Avalon project carried out at the Toyota Technical Center U.S.A. (Toyota’s US R&D subsidiary currently named Toyota Motor North America R&D). One of our findings is that the members of the offshore project participated in some of the NPD tasks of a headquarters’ project as helpful engineers and strengthened the inter-project links between the US and Japan projects compared to previous links. Another finding is that the NPD process, which was applied to an offshore project, evolved from an original one of headquarters by frontloading some NPD tasks such as cost planning and mass planning for reducing components/parts weight. We assume that such an NPD process evolution at a foreign subsidiary was achieved by its organizational capability, the development of local engineers who recognized the NPD process, and the subsidiary's flexible organization that adapted to the conditions of offshore projects.

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