Environmental Management Control Systems is the process by which managers influence members of the organization to implement or create (emerge or co-create) environmental strategies. The final stage of the process is “Internal and External communication”. I name this external communication process “External Environmental Management Control (EEMC)”. The characteristic process of EEMC is ①Interaction with outside of the company, ②Open Innovation, ③CSV (Creating Shared Value) (Ando 2017b). Then I try to elucidate the promotion factors of the EEMC’s proceeding process in this paper. I make clear ①the stronger of the factors “positive CSV” than “negative CSV”, ②the higher level of external environmental system which environmental strategy scope, ③the stronger of the stress in communication with external entities, lead to radical innovation more than incremental innovation (Utterback 1994) and finally improve the qualities of various CSV’s performance.

This research examines fundamental factors of subjective performance evaluation by using personnel data in a Japanese company. Some researches insist that raters who are not the residual claimant may arbitrarily change their evaluations. This research shows that raters have a tendency to use objective standards for their subjective performance evaluations and that the effects have the enough information about raters’ subjective performance evaluations. This results suggest that subjective performance evaluations in Japanese companies often work well to estimate employees’ ability.

The purpose of this paper is to clarify the management accounting practices in the Japanese small- and medium-sized enterprises (SMEs). In order to achieve this purpose, while recognizing the limit of the result of research by restricting the coverage of the survey, a mailing questionnaire investigation was conducted for the three industrial clusters, namely, the Tsubame-Sanjou area in Niigata Prefecture, the Ota-ku area in Tokyo, and the Higashi-Osaka area in Osaka. As a result of analyzing the overall implementation situation, the following six facts were revealed. Firstly, approximately 80% of the respondents have introduced the profit and loss measurement and cash management, approximately three-fourths have introduced the cost accounting, and approximately 50% have introduced the cost management, budgeting, and performance measurement. Secondly, the respective percentage of SMEs that have introduced the cost accounting and budgetary control in this survey were higher than that of previous surveys conducted in other cities. Thirdly, no statistically significant relationships was accepted between the characteristics of companies, such as the years, scale, feature of customers, feature of product, and feature of accounting department, of the businesses, and the respective implementation situation of budgeting, performance measurement, profit and loss measurement, cost accounting, cost management, and cash management. Fourthly, apart from these six management accounting practices above mentioned, more than ten SMEs have introduced the economic efficiency calculation of capital investment, Balanced Scorecard, and quality costing and quality cost management. Fifthly, it was identified that the considerable SMEs have thought that there are some management accounting practices which is necessary to review or introduce. Sixthly, for the budgeting, a statistically significant relationship was accepted between the implementation situation and the necessity of the review or introduction.

This paper analyzes the characteristics of the contents interviewed with the president of Every Homey Group and the company’s material data and presents the success factors and future tasks. Every Homey Group is a company that has developed various businesses based on the grand idea of creating new corporate value as a comprehensive producer group on foods.
　 The reason for the success of Every Homey Group was that 11 group companies shared various corporate philosophies and strategies under a single holdings system, developed new core supermarket stores one after another, and launched a new business model. Moreover, each store is characterized by unique management, such as takes a strategy of aiming for the best in the area by selection and concentration, and takes a strategy to advance overwhelming attracting ability to triple Farm-fresh department of the Midori-machi store etc. in the core shop.
　 Especially the excellent points of Every are as follows: Firstly, Every operate the company with its own business-mind, secondly, Every trains talented personnel through missions and messages, and additionally, Every reads the trend of the times, and opens stores based on a new business model on a timely basis.
　 The aim of this case study is to discover definite evidence from the actual indicator analysis about the unique management of such Every and the factors of the success of the new business model. Finally, I present conclusions and future issues of Every.