This paper discusses strategy maps for social enterprises. Action research was conducted over two years at Akitsuno Co. Ltd., a regional management organization in Tanabe city, Wakayama prefecture. The company has two important projects-to develop the next master plan for the Kamiakitsu area, and ensure business progresses smoothly. The results present two conclusions about strategy maps for social enterprises. First, with respect to good governance and measurement of outcomes, strategy maps are an efficient management tool for a strategic planning and control regarding regional area. Second, they may create positive communication in terms of business succession

This paper aims to show how industrial bookkeeping in spinning companies in Meiji Era calculated or recorded their product cost and profit or loss by examining financial statements of Osaka Spinning Company. In conclusion, this paper shows that Osaka Spinning Company recorded product costs on the profit and loss account, not on the manufacturing account, and they recorded not only net income but also operating profit.

This study examines what factors affect the use of carbon performance indicators which consists of feedback and feed-forward information flow and carbon performance. Using a mail survey, we collect the sample data of 81 responses from Japanese manufacturing companies. The empirical results provide support for the hypothesis that shows stakeholders-oriented motivation, the involvement by top manager and a proactive environmental strategy enhance the extent of the feed-forward information flow. Furthermore, the evidence reveals that carbon performance is positively associated with the use of carbon performance indicators which includes both feedback and feed-forward information flow.

This investigation covers how the management department in Taiko Pharmaceutical Co., Ltd. dealt with complexity and unpredictability in strategy formation and improved organizational capability in accordance with learning theory. CFO in Taiko Pharmaceutical Co., Ltd. intends to improve organizational capability by making members in the management department learn “management” and support the other department based on the ability to learn “management”. The case covered the budgeting of the OEM business, launched by the management department with Earth Chemical Co., Ltd. In the case study, I examined how the budgeting is used as a learning tool and the operation system was designed and utilized to increase the effectiveness of budgeting.