“Making Innovation” is one of the most important roles of the developed countries for the sustainable society and economy in the world. In Toyota, the purpose of innovation has been defined as “with dissemination of innovation the Company has to contribute to the society”, which the “Prius” represented. The “Prius” was explored by the right combination of the top management and technology management. But more important factor in the current successful result is the “power of dissemination”, from marketing, exporting, local producing, to the generation-based reinvention. The local production needs to establish the supply chain and to foster human resource, which will lead to the sustainable development of the country. All the process must be controlled by what I call “the integrated innovation management”. When all process is successfully done, the Company can enjoy the sustainable growth with the country through the new field of the industry. I discuss it in each process looking at the “Prius” case.

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The effectiveness of business continuity systems received significant attention following the Great East Japan Earthquake. Some companies continued or resumed business quickly after the disaster using the BCP (Business Continuity Plan) framework. Other companies, however, took longer to resume business. We investigated these two types of companies in the affected area to identify key factors behind speed and ability to continue or resume business. First, crisis management systems such as BCP (Business Continuity Plan)/BCM (Business Continuity Management) had a limited impact on firm ability to continuing or resuming business. Second, companies that maintained employees’ motivation until their business resumed were able to open more quickly. Companies that upheld relationships with suppliers and customers also found resuming business to be easier. Finally, firms that make a financial plan and financial agreement for recovery with their main bank in advance found it useful as a means of continuation and early resumption of businesses.

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This paper investigates the New Hope of Parts Sharing Cost Control with an institutional perspective. First, it is checked for the institutionalization process diagram as precious research in Burns and Scapens (2000). Then it presents the parts standardization (in the parts sharing technique) in product development, fitting the parts standardization operation in the institutional process diagram. From the results, we consider the parts standardization operation with the view of management accounting change.

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Analyses were made on 58 major listed Japanese chemical firms from 2000 to 2010 fiscal terms, which are cyclically divided three periods ; the first restructuring term (2000-2003), the second recovering term (2004-2008) and the third financial crisis term (2009-2010). Out of all various characteristics of individuals firms affecting financial performances, we focused on the execution of business plans for each period and formal processes for entire periods. Also we evaluated those executions by dummy variables. Regression analyses, which identify cause and effect relations taking consideration covariates, show that ROA is positively affected by the evaluated execution of the first and third term ; contrarily negatively by the second term. On the other hand, the rate of increase on share-holders value (RSV), which is considered as an evaluation from capital markets, is positively affected only by the second term. Those somewhat contradicting results, connoting the tenuous link between strategic business plans and financial performances as preceding studies argue, imply that ROA is affected by business control aspects and RSV is affected by extended decision makings on the business opportunities of strategic business plans.

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This paper examines the case of introducing the Amoeba Management in the former Mita Corporation. It highlights the process in which the management system, which was originated and shaped at Kyocera Corporation in a long term, was disseminated and adopted by the existing employees regarding the situation in which the company adopted the Corporate Rehabilitation Law and needed to be reconstructed in a short term. The paper shows that (1) the Amoeba Management was fused with the existing business model at the company rather than rigidly introducing the management system, and (2) via the fusion process, the basic idea and values of the Amoeba Management was diffused among the existing employees of the case company.

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The purpose of this paper is to show the role of middle management in healthcare organizations.　 Existing literature shows that one of the biggest issues that management accounting system fails to utilize in healthcare organizations consisting of various medical professionals is conflict of professionals themselves. However, recent study implies that middle management has key roles to control professionals using management accounting systems. Yet little have been considered regarding this matter.　 This paper implies that middle management has key roles in management and concludes that it is important to focus more thoroughly on the role of middle management to make management accounting systems function successfully in health care organizations.

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