ISSN 2189-9592

Vol. 3, No.2, May 2019Japan Federation of Management RelatedAcademiesVice President
Fangqi Xu (Japan Creativity Society, Kindai University)
Editor-in-Chief
Yukio Takagaki (Japan Academy of Management, Surugadai University)
Editorial Board
Shintaro Abe (Japan Academy of Consumer Education, Josai International University)
Takabumi Hayashi (Japan Scholarly Association for Asian Management, Tokyo Fuji University)
Toshio Goto (Japan Academy of Business Administration, Japan University of Economics)
Hisamitsu Ihara (Japan Society for Applied Management, Tokyo Fuji University)
Jun Oeki (Lanchester Society, Tokyo University of Science)David T. Methé（Japan Creativity Society, Kwansei Gakuin University）

Masayasu Takahashi (Japan Academy of Business Administration, Meiji University)
Kim Hua Tan (SFHEA :Senior Fellow of Higher Education Academy, University of Nottingham)
Akira Uchino (Japan Society of Business Mathematics, Senshu University)
Hideo Ueki (Knowledge Management Society of Japan, Tsukuba Gakuin 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

Vol.3, No.2, May 2019Japan Federation of Management RelatedAcademies

Vol.3, No.2, May 2019©2019 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
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The original English language edition published by JFMRA.

Greetings to Our Readers on the Sixth Issue ofthe Journal of Japanese Management
The Journal of Japanese Management is an official publication of the Japan Federation ofManagement Related Academies (JFMRA). I am very pleased with the sixth electronicpublication (Vol. 3, No. 2) of this scholarly journal of JFMRA. Through this journal, we aim tocontribute to international academic progress through advanced studies in wide-ranging
research fields related to management, management information, commerce, and accounting.
JFMRA was originally established through the affiliation of 57 academic societies in the fieldsof management, accounting, and commerce on November 23, 2006.
I was appointed as the chief director of JFMRA on April 1, 2018. We gradually plan tochange the composition of the editorial board to include some internationally renowned and/oractive researchers in the aforementioned fields to ensure that this journal is suitable for aninternational audience.
To date, economic inequality, global environmental issues, the aging and depopulating ofsocieties, accelerated development of new and emerging markets, or innovations like theInternet of things (IoT), artificial intelligence (AI), open innovation, and linkages that foster
innovation have changed our lives and generated numerous research themes for ourresearchers. Accordingly, a wider ranging interdisciplinary approach that calls for cooperation
beyond the existing academic framework of an individualistic society is needed. Therein lies
the significance of JFMRA.
JFMRA has been focused on the following: (1) the development of research and spread ofknowledge in fields related to management, management information, accounting, andcommerce; (2) research and contributions to society through education related to management;(3) exchanges between various academies and researchers associated with management; (4)cooperation with researchers overseas related to management; and (5) cooperation with theScience Council of Japan and academic research communities working closely with it. JFMRA
also organizes public lectures twice each year, an occasional meeting for the exchange of ideas
among members of the affiliations, as well as an annual symposium. I rejoice at the release of
the sixth issue, and would like to thank the members of the Journal of Japanese Management(JJM) editorial board, especially Professor Fangqi Xu, the vice-president of JFMRA, andProfessor Yukio Takagaki, the chair of the editorial board. I am sure that this journal is beyond
the expected levels of many academic researchers at home and abroad, and I am confident that
it will stimulate the readers intellectually.
Dr. Yoshihiro Tokuga
President, Japan Federation of Management Related Academies
Vice -president and Professor, Kyoto University, Kyoto, JapaniPreface
I am very pleased to announce on the sixth electronic publication (Vol. 3, No. 2) of theJournal of Japanese Management (JJM), which is an official publication of the Japan
Federation of Management Related Academies (JFMRA).
Though many academic associations exist in Japan, few appear to be active indisseminating Japanese knowledge abroad, particularly in the social sciences. It is incumbent
on us to continue to conduct research on Japanese managerial practices that emphasize soundbusiness management and disseminate relevant strategies to the world.
Needless to say, even if individual academic associations were interested in actively
doing so, limited resources make it difficult to accomplish such a task. Fortunately, many
academic associations representing management, commerce, accounting, and management
information are participating in the Japan Federation of Management Related Academics(JFMRA). One of the main means of knowledge dissemination is the publication of an academic
journal in English. In today’s highly networked society—thanks to the Internet—, there is no
doubt that electronic journals should be the most appropriate media accessible to anyone atanytime, anywhere in the world.
There are three categories of JJM papers; (1) paper of regular and/or equivalentmembers (such as postgraduate members, etc.) of the some affiliated academic associations ofJFMRA; (2) selected paper from the international conference hosted by or sponsored byJFMRA.; (3) English translation of best paper from dissertation. For further detail, pleaserefer to our web site < http://www.jfmra.org/jjm/>.
As the representative of the editorial board, I would like to acknowledge ourappreciation to those academic associations that participated in this effort; additionally, weare grateful to the manuscript contributors and reviewers for their cooperation. We continue
to work hard for the further development of JJM.
Dr. Yukio Takagaki
Editor-in-Chief Journal of Japanese Management
Board member, Japan Federation of Management Related AcademicsProfessor, Faculty of Economics and Business, Surugadai University, Saitama, Japanii

Journal of Japanese Management Vol.3, No.2, May 2019ISSN 2189-9592

Contents

The OCB Inducement Process: Mediating Effect of Work Values Sharing ・・・・・・・・p.1
Yutaka Ueda

Verification of Asymmetric Cost Behavior in Merged Local Public Enterprises・・・・・p.19
Shohei Nagasawa

Recommended paper by Japan Accounting Association
Managers’ Discretionary Behavior in Segment Reporting: A Study Based on the Internal Data of Japanese Listed Companies ・・・・・・・・・・p.34

Takayuki Nakano