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(1)

CONTENTS

journal or

publication title

Journal of Business Administration

volume

66

number

4

year

2019-03-10

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FOREWORD

Takatoshi Hayashi ( i )

ARTICLES

The Development of International Management Accounting

Kanji Miyamoto ( 1 ) Pricing Strategy and Cost Compensation

for the Platform of Two-Sided Market :

With a Case Study of Amazon Online Shopping Yasuhiro Monden ( 23 ) Study on the South Korean Market

and Global Supply Chain of Japanese Sake Gunyung Lee ( 51 ) Financial Analysis of Cash Conversion Cycle

for Cash Management Tomonori Inooka ( 71 ) Mesoscopic Model for Fused Cost Management Yoshiyuki Nagasaka ( 91 ) The Diffusion of the False Information about the Water Suspension

and the Damages by Those Rumors Kozo Suzuki ( 109 ) Financial Information Analysis for Business Portfolio Strategy

A Case Study of Mitsubishi Electric Group Shufuku Hiraoka ( 129 ) Multidimensional Financial Analysis with Cosine Similarity Hiroshi Ozawa ( 147 ) Utilization of PFI / PPP Methods in Sewerage Business :

Meaning of Combined Use of Comprehensive Outsourcing

of Pipeline Maintenance with Concession Naoya Yamaguchi ( 163 ) A Pathway to the Fusion of Management Theories, Psychology,

and Pedagogy on the Management of Creativity :

A Management Accounting Perspective Susumu Tokusaki ( 183 ) Presidential Appointments of the SEC Commissioners

and Incorporation IFRS into the Financial Reporting System

for U. S. Issuers Tokuei Sugimoto ( 213 ) Study on the Budget-Making Reform

of the Japanese Local Authorities Katsuhiro Inazawa ( 233 ) Accounting as Public Policy Science Toshihiko Ishihara ( 251 ) The Nature of Exploratory Audit Procedures

and Assurance Practices Koji Ueda ( 271 ) ……… ……… ………… ……… ……… ………… ……… ……… …… ……… ……… ……… ……… ……… ………

CONTENTS

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A Study on Effective Questions in Coaching :

Focusing on the Question named “Direction of Generalization Process”

by Dr. Christina Hall Yuji Kato ( 285 ) The Effect of IFRS on Financial Statements for the First-Time Adopters

in Japan Noriaki Yamaji ( 303 ) Stakeholder Views on IASB “Income Tax” Project Toshiaki Nakajima ( 317 ) A Study of Optimal Product Inspection Points Isamu Ogata ( 333 ) Arrangement of Issues Concerning Productivity Reform in Japan :

Relating to Ambiguity of Productivity Akitomo Kajiura ( 349 ) Accounting for Strategic Management in Japan :

A Lesson from Eisai Co. Ltd. Masanobu Kosuga ( 365 ) Value Relevance of Earnings and Cash Flows

Under Transitory Earnings Conditions in Japan Tatsuo Inoue ( 397 ) Approaches to Ensure the Reliability of Accounting Information in SMEs :

Theory, Auditing System and Practice Takatoshi Hayashi ( 413 ) Financial Features of Longevity Firms in Japan Chika Saka ( 435 ) Management Accounting and Financial Reporting

of Supply for a Fee Hisakatsu Sakurai ( 453 ) The Impact of Economic Globalisation on Accounting

and the Roles of Accounting Education Satoshi Sugahara ( 471 )

CAREER AND LIST OF BOOKS AND ARTICLES OF Dr. Kazuki Hamada ……… ……… ……… ……… ……… ……… ……… ……… ……… ……… ………

参照