The purpose of this research is to examine the effects of point program and discount system on the amount of purchase and the duration of transaction based on the questionnaire survey research of 267 Japanese retailers. The results indicate that the conditions of functioning promotional methods properly differ respectively and the parallel usages of them affect customer lifetime value positively.

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The purpose of this paper is to reveal the relationship between organization growth and management control. The paper discuss about the impact of organizational size growth on management control, and management control on organizational performance. This study revealed that organization growth affects management control both directly and indirectly. The direct effect is that the bigger firms have grown, the more dependent on diagnostic control systems. The indirect effects are that the bigger firms have grown, the more decentralized organizational structure has been designed, then the more dependent on diagnostic control systems. In addition, interactive control systems affect financial performance and diagnostic control systems affect non-financial performance positively.

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This paper provides a review of the survey research in inter-organizational management control. Our objective is not only to present the current state in this field, but also identify future research opportunity. By investigating prior research, we highlight several topics (i.e., environmental factors, cultural factors, and inter-firm cooperation) for contributing future research.

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