Articles
Innovation Strategy and Management Control Effectiveness:
Implications for Ambidextrous Strategy Outcomes
●Yuichi Kubota, Meiling Liu, Hiroshi Miya Planning the Linkage between BSC and Other MASs:
Based on the Case of Kameyama Electric Co., Ltd. ●Zhe Shang Transformation of Cost Management in Japanese Companies
●Keita Iwasawa, Keita Masuya, Eisuke Yoshida The Role of Organizational Identity in the Allocation of
Multiple Targets Setting Authority ●Toshiaki Wakabayashi Succession and Management Accounting: Amoeba Management
in Developing Successor of ROKKO BUTTER CO., LTD.
●Daisuke Kondo, Risa Asaishi, Makoto Kuroki Coordination and Decision Making in Budgeting on New Product
Development Projects in the Execution Phase ●Masanobu Nakamura Corporate Philosophy for Sustainable New Product Development:
A Practice of Mitsubishi Chemical Corporation
●Tatsumasa Tennojiya, Yumi Morofuji, Michiyasu Nakajima, Hiroyuki Suzuki, Asako Kimura Categorization of Gemba Kaizen Effects: Consideration
from an Accounting Perspective ●Shino Hiiragi, Yasuyuki Kazusa Influence of Information Presentation Format on Decision-Making:
A Literature Review with A Focus on Cognitive Fit Theory ●Shinichiroh Makishita
■Manuscript Preparation Guidelines
ISSN 0918-7863
JAMA
The Journal of Management Accounting, Japan
Published by
THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING Volume 30, No. 1 2022
論 文
イノベーション戦略とマネジメント・コントロールの有効性
―両利き経営のための示唆― 窪 田 祐 一，劉 美 玲，三 矢 裕
BSCと他のMASとの連携に対する計画
―株式会社亀山電機の事例から― 商 哲
日本企業におけるコストマネジメントの変容
―原価企画に関する5年毎の郵送質問票調査に基づく分析・考察―
岩 澤 佳 太，桝 谷 奎 太，吉 田 栄 介 複数の目標決定権限の配分における組織アイデンティティの役割 若 林 利 明 事業承継と管理会計
―六甲バター株式会社の後継者を育成したアメーバ経営―
近 藤 大 輔，浅 石 梨 沙，黒 木 淳 製品開発プロジェクトの実行段階における予算管理での調整と意思決定 中 村 正 伸 企業理念に直結させたサステナビリティ配慮型製品開発
―三菱ケミカル株式会社の実践を通じた探索的研究―
天王寺谷達将，諸 藤 裕 美，中 嶌 道 靖，鈴 木 寛 之，木 村 麻 子 現場改善効果の類型化
―会計的視点からの考察― 柊 紫 乃，上 總 康 行
情報の表示形式が意思決定に与える影響
―認知適合理論を中心とした文献レビュー― 槙下伸一郎
■学会誌投稿規程等
ISSN 0918-7863
JAMA
日本管理会計学会誌
管理会計学
The Journal of Management Accounting, Japan
2022年 第30巻 第1号
経営管理のための総合雑誌
発行 日本管理会計学会
The Japanese Association of Management Accounting
管理会計学
2022Volume 30, No. 1
The Journal of Management Accounting, Japan300124_05_表紙_責了ma.indd 2-4
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The Japanese Association of Management Accounting
The Japanese Association of Management Accounting was founded on July 27, 1991. The Association is a voluntary organiza- tion of academicians, practicing professionals, and management practices. Each member of the Association will receive the Jour- nal of Management Accounting, Japan published by the Association.
The Members of the 2020–2023 Executive Board of the Association
President Kazunori Ito, Senshu University Vice President Akihiro Saki, Meiji University Vice President Atsushi Shiiba, Osaka University Vice President Ko Tasaka, Fukuoka University
Vice President Hiroyuki Nakamura, Yokohama National University Executive Directors:
Masaaki Aoki, Tohoku University Makoto Tomo, Seijo University Takashi Arae, Nihon University Masaru Nakagawa, Doshisha University Yoshihiro Ito, Waseda University Shuji Niwa, NIHONKEIEI
Tomonori Inooka, Kokushikan University Fumiko Hiki, Hitotsubashi University Noriyuki Imai, Toyota Financial Services Corporation Masafumi Fujino, Nihon University
Akihiko Uchiyama, Chiba University Shoichiro Hosomi, Tokyo Metropolitan University Tomoki Oshika, Waseda University Takami Matsuo, Kobe University
Harumi Otsuki, Meiji University Masaru Miura, NIHON MECCS Co. Ltd.
Hiroshi Ohnuma, Chuo University Ichiro Mizuno, Kansai University Asako Kimura, Kansai University Masami Motohashi, Meiji University Akinori Goto, Osaka Gakuin University Yumi Morofuji, Rikkyo University
Norio Sawabe, Kyoto University Naoya Yamaguchi, Aoyama Gakuin University Takashi Shimizu, Waseda University Eri Yokota, Keio University
Nobumasa Shimizu, Waseda University
The Members of the 2020–2023 Board of Directors
Hirofumi Asada, Osaka University of Economics Seiji Nakai, Kokushikan University Kohei Arai, Osaka Prefecture University Michiyasu Nakajima, Kansai University Hironao Iwata, Senshu University Keiichi Hasegawa, Waseda University Yoshiyuki Iwata, ZECOO Partners INC. Shino Hiiragi, Aichi Institute of Technology Haruo Otani, Toyo University Okihiro Maruta, Kyushu University
Junya Ohnishi, Ministry of Finance Tamiya Mizushima, Nakamura Gakuen University Noriaki Oku, Tokyo International University Kousuke Miyaji, University of Nagasaki
Hiroshi Obata, Hitotsubashi University Yasushi Mukaida, The Center for Management Research Inc.
Kazuhiro Kawashima, Tohoku Institute of Technology Takehiko Moriguchi, University of Toyama Masanobu Kosuga, Kwansei Gakuin University Hiroyuki Yamaura, Chiba Keizai University Yoshinobu Shima, Kindai University Hiroki Yamashita, Aoyama Gakuin University Yoshihiro Sugiyama, Konan University Hiroshi Yoshimi, Hokkaido University Masayuki Tanimori, Senshu University
Auditors
Nobuyoshi Nagaya, Sanno University Yasutaka Hasegawa, Reitaku University Kazuo Yokoyama, Tokyo University of Science
Managers
Risa Asaishi, Bunri University of Hospitality Maki Kitada, Shiga University
Shu Umeda, Kanazawa Seiryo University Hiroyuki Sekiya, Hokkai-Gakuen University
Hiroshi Umeda, Takasaki City University of Economics Shinnosuke Hara, Nagoya University of Foreign Studies Tatsuya Okada, Takamatsu University
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