ISSN 2189-9592

Journal of Japanese Management
Vol. 3, No.1, November 2018

JFMRA
Japan Federation of Management RelatedAcademiesEditor-in-Chief
Fangqi Xu (Japan Creativity Society, Kindai University)
Editors
Yukio Takagaki (Japan Academy of Management, Surugadai University)
Yasutaka Kainuma (Japan Industrial Management Association, Tokyo Metropolitan University)
Editorial Board
Shintaro Abe (Japan Academy of Consumer Education, Josai International University)
Noriyuki Hamaoki (Japan Academy of Enterprise and Business Administration, Chuo GakuinUniversity)
Hisamitsu Ihara (Japan Society for Applied Management, Tokyo Fuji University)
Taketoshi Ikeda (Association for the Study of Industrial Management (Japan), Chiba Universityof Commerce)
Tomihiro Katayama (Japan Academy for Consumption Economy, Nakamura GakuenUniversity)
Hiroshi Obata (Japan Accounting Association, Hitotsubashi University)
Jun Oeki (Lanchester Society, Tokyo University of Science)
Chikako Oshima (Japan Foundation for International Tourism, Tsukuba Gakuin University)
Makoto Takahashi (Japan Creativity Society, Japan Professional School of Education)
Masayasu Takahashi (Japan Academy of Business Administration, Meiji University)
Akira Uchino (Japan Society of Business Mathematics, Senshu University)
Hideo Ueki (Knowledge Management Society of Japan, Tsukuba Gakuin University)
Katsutoshi Umeda (Global Academic Society, Kyushu Kyoritsu University)
Masamichi Yoshioka (Global Academic Community, Tokyo University of Science)
Advisory Board
Kazuo Hiramatsu (Japan Accounting Association, Kwansei Gakuin University)
Nobutaka Kazama (Association for the Study of Industrial Management (Japan), MeijiUniversity)
Takayuki Nonoyama (Japan Association for Management Systems, Aichi Sangyo University)
Takao Nuki (Association for the Study of Industrial Management (Japan), Musashi University)
Koji Okubayashi (Japan Society of Human Resource Management, Osaka InternationalUniversity)
Yoshihiro Tokuga (Japan Accounting Association, Kyoto University)

ISSN 2189-9592

Journal of Japanese Management
Vol.3, No.1, November 2018

JFMRA
Japan Federation of Management RelatedAcademies

Journal of Japanese Management Vol.3, No.1, November 2018©2018 Japan Federation of Management Related Academies
All rights reserved. This journal may not be translated or copied in whole or in part without the written
permission except for brief excerpts in connection with reviews or scholarly analysis. Use in connection
with any form of information storage and retrieval, electronic adaptation, computer software, or by similaror dissimilar methodology new known or hereafter developed is forbidden.
The original English language edition published by JFMRA.

Journal of Japanese Management Vol.3, No.1, November 2018ISSN 2189-9592

Contents

Recommended paper by Japan Cost Accounting Association
Budgeting Patterns in Japanese Companies and Their Relationship with Explorationand Exploitation: An Exploratory Study・・・・・・・・・・・・・・・・・・・・・・・・p.1
Takeyoshi Senoo

Selected papers from the Proceedings of the International Conference on Creativity andInnovation 2018
A Conceptual Framework for Responsible Innovation
Kim Hua Tan and Tetsuo Yamada ・・・・・・・・・・・・・・・・・・・・・・・・p.22
Design protection in managing sustainable user-driven innovation in SMEs ・・・・・p.30
Gunnar Prause, Laima Gerlitz and Thomas Hoffmann

Notice of the Best Paper Award
Tetsushi Fujimoto, Hideki S. Tanaka and Shiming Xia’s paper・・・・・・・・・・・・p.48