BUSINESS GROUP MANAGEMENT IN JAPAN

BUSINESS GROUP MANAGEMENT IN JAPAN

CONTENTS


FRONT MATTER Kazuki Hamada	i
Part 1: Accounting Information for Group Management and Management Control System
Management Accounting Information for Consolidated Group Management Kazuki Hamada	3
Management Control System of Japanese Pure Holding Companies Makoto Tomo, Makoto Yori and Takayuki Asada	17
Part 2: M&A Including MBO and Outsourcing for Group Reformation
Influence of M&A on Financial Performance: Measuring the Performance of M&A from Sustainability of Utility Kozo Suzuki	39
Management Buyout of a Japanese Business Group Naoyuki Kaneda	51
Managerial Significance of Strategic Outsourcing Shunzo Matsuoka	63
Acquisition Price as an Incentive Price of M&A Yasuhiro Monden	73
Part 3: Analysis of Accounting Information for Consolidated and Business Group and Segmental Business Units
Consolidated Accounting Information for Business Group Management Manabu Takano	95
Business Evaluation of a Company Group in Japan: A Case Study of Segment Reporting by Panasonic Electric Works Shufuku Hiraoka	105
Part 4: Management of Inter-Firm Relations
How Can Management Accounting Achieve Goal Congruence Among Supply Chain Partners? Yoshiteru Minagawa	121
How to Maintain the Bargaining Position Defined in Toyota's Dealership Control? Hiroshi Ozawa	137
Royalties and Profit Sharing: Focusing on Seven-Eleven Japan Co., Ltd. Noriko Hoshi	151
Factors Influencing Control Mechanisms in Joint Ventures: Evidence from Japanese Manufacturing Industries Yuichi Kubota	163
Does Inter-Firm Cooperation Contribute to the Performance of Japanese Firms? Junya Sakaguchi	183
Concept of Incentive Price for Motivating Inter-Firm Cooperation Yasuhiro Monden	193
Part 5: Inter-Organizational Learning and Autonomous Organizations
Management of Population-Level Learning and Inter-Organizational Relations in Japan Hiroki Kondo	211
Management Control System in an Empowered Organization Katsuhiro Ito	227
BACK MATTER Kazuki Hamada	239
Back