Management information systems, which include cost accounting systems as their core subsystems, have supported decision making and control in industrial firms. In this paper, based on the findings of my case study of Hoesch AG in Germany, where management information systems through Pichler model using structure matrix designed and applied were, I will discuss the interaction between decision making and cost accounting systems.

Recently, more and more companies are introducing Amoeba Management. However, some companies have succeeded, others have stopped. Many companies continue to use Amoeba Management, but it doesn’t work. There are various reasons why it cannot be managed well. Analyzing from the perspective of Profit Chain Management（PCM）, one of the causes is lack of organizational capability. In this paper, I analyze the case of Maruto Mizutani Co., Ltd., which introduced TPS and succeeded in overcoming “difficulty”.

The recent spate of quality scandals is not unrelated to management accounting. This paper examines the problems common to Japan’s manufacturing industry that lie behind the quality scandals and explore their causes. In fact, the negative impact of the management accounting system is also hidden behind these problems. Furthermore, the series of quality scandals has exposed the reality that corporate governance in Japan is not functioning effectively. Management accounting systems are seen as playing a central role in this corporate governance. Of course, in order to achieve this, no small amount of change is required. In this paper, we will try to look at how such changes should be made.

This paper argues that accounting presentation, or “visualization” of accounting information, is a new area that management accounting research should address. Specifically, we will discuss the discovery of the importance of visualization by laboratory experiments, and the results of empirical analysis of lean accounting, the rise of discussion on practical visualization, etc. We will confirm each claim and discuss the direction of future research on the necessity of dealing with accounting visualization, although it is fragmentary.

If the members of the organization do not develop an appropriate understanding of what the managers are trying to achieve through management accounting, it may promote organizational behavior that is different from the expectations of the managers. In this paper, the management accounting mind is defined as one that clearly explains the significance and role of management accounting in realizing organizational objectives and the way management accounting should be in an organization. We then model the impact of the management accounting mind on the understanding and effective use of management accounting in organizations and examine the relationship between them.