CONTENTS
journal or
publication title
Journal of Business Administration
volume
66
number
4
year
2019-03-10
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
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 ……… ……… ……… ……… ……… ……… ……… ……… ……… ……… ………