ISSN 0918-7863

The Journal of ManagementAccounting, JapanTHE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING
Volume 30, No. 1

2022

ArticlesInnovation 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

The Journal of Management Accounting, Japan

Published by

管理会計学

JAMA

●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―●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―

Masanobu Nakamura

天王寺谷達将，諸 藤 裕 美，中 嶌 道 靖，鈴 木 寛 之，木 村 麻 子

Inﬂuence of Information Presentation Format on Decision-Making:300124_05_表紙_責了ma.indd

2-4

現場改善効果の類型化●Shinichiroh Makishita

Volume 30, No. 1

Shino Hiiragi, Yasuyuki Kazusa

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―会計的視点からの考察―

Categorization of Gemba Kaizen Eﬀects: Consideration

淳―三菱ケミカル株式会社の実践を通じた探索的研究―

Tatsumasa Tennojiya, Yumi Morofuji, Michiyasu Nakajima, Hiroyuki Suzuki, Asako Kimura■ Manuscript Preparation Guidelines

哲若 林 利 明

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

A Practice of Mitsubishi Chemical Corporation

A Literature Review with A Focus on Cognitive Fit Theory

商近 藤 大 輔，浅 石 梨 沙，黒 木

Corporate Philosophy for Sustainable New Product Development:●

裕―六甲バター株式会社の後継者を育成したアメーバ経営―
2022

Daisuke Kondo, Risa Asaishi, Makoto Kuroki

Coordination and Decision Making in Budgeting on New Productfrom an Accounting Perspective

美 玲，三 矢事業承継と管理会計

in Developing Successor of ROKKO BUTTER CO., LTD.

●窪 田 祐 一，劉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

Toshiaki Wakabayashi

Succession and Management Accounting: Amoeba Management

Development Projects in the Execution Phase

管理会計学

岩 澤 佳 太，桝 谷 奎 太，吉 田 栄 介

The Role of Organizational Identity in the Allocation of●日本管理会計学会誌―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―

Keita Iwasawa, Keita Masuya, Eisuke Yoshida

Multiple Targets Setting Authority

ISSN 0918-7863

日本企業におけるコストマネジメントの変容

Transformation of Cost Management in Japanese Companies
●JAMA

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

発行

日本管理会計学会

The Japanese Association of Management Accounting

2022/03/02

17:41:45

The Japanese Association of Management Accounting
The Japanese Association of Management Accounting was founded on July 27, 1991. The Association is a voluntary organization of academicians, practicing professionals, and management practices. Each member of the Association will receive the Journal 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
Vice President
Vice President
Vice President

Akihiro Saki, Meiji University
Atsushi Shiiba, Osaka University
Ko Tasaka, Fukuoka University
Hiroyuki Nakamura, Yokohama National University

Executive Directors:
Masaaki Aoki, Tohoku University
Takashi Arae, Nihon UniversityYoshihiro Ito, Waseda University
Tomonori Inooka, Kokushikan University
Noriyuki Imai, Toyota Financial Services Corporation
Akihiko Uchiyama, Chiba University
Tomoki Oshika, Waseda University
Harumi Otsuki, Meiji University
Hiroshi Ohnuma, Chuo University
Asako Kimura, Kansai University
Akinori Goto, Osaka Gakuin University
Norio Sawabe, Kyoto University
Takashi Shimizu, Waseda University
Nobumasa Shimizu, Waseda University

Makoto Tomo, Seijo University
Masaru Nakagawa, Doshisha University
Shuji Niwa, NIHONKEIEI
Fumiko Hiki, Hitotsubashi University
Masafumi Fujino, Nihon University
Shoichiro Hosomi, Tokyo Metropolitan UniversityTakami Matsuo, Kobe University
Masaru Miura, NIHON MECCS Co. Ltd.
Ichiro Mizuno, Kansai University
Masami Motohashi, Meiji University
Yumi Morofuji, Rikkyo University
Naoya Yamaguchi, Aoyama Gakuin University
Eri Yokota, Keio University

The Members of the 2020–2023 Board of Directors
Hirofumi Asada, Osaka University of Economics
Kohei Arai, Osaka Prefecture University
Hironao Iwata, Senshu University
Yoshiyuki Iwata, ZECOO Partners INC.
Haruo Otani, Toyo University
Junya Ohnishi, Ministry of Finance
Noriaki Oku, Tokyo International University
Hiroshi Obata, Hitotsubashi University
Kazuhiro Kawashima, Tohoku Institute of TechnologyMasanobu Kosuga, Kwansei Gakuin University
Yoshinobu Shima, Kindai University
Yoshihiro Sugiyama, Konan University
Masayuki Tanimori, Senshu University

Seiji Nakai, Kokushikan UniversityMichiyasu Nakajima, Kansai University
Keiichi Hasegawa, Waseda University
Shino Hiiragi, Aichi Institute of Technology
Okihiro Maruta, Kyushu University
Tamiya Mizushima, Nakamura Gakuen University
Kousuke Miyaji, University of Nagasaki
Yasushi Mukaida, The Center for Management Research Inc.
Takehiko Moriguchi, University of Toyama
Hiroyuki Yamaura, Chiba Keizai University
Hiroki Yamashita, Aoyama Gakuin University
Hiroshi Yoshimi, Hokkaido UniversityAuditors

Nobuyoshi Nagaya, Sanno University
Yasutaka Hasegawa, Reitaku University
Kazuo Yokoyama, Tokyo University of Science

ManagersRisa Asaishi, Bunri University of Hospitality
Shu Umeda, Kanazawa Seiryo University
Hiroshi Umeda, Takasaki City University of Economics
Tatsuya Okada, Takamatsu University

300124_05_表紙_責了ma.indd

5-7

Maki Kitada, Shiga University
Hiroyuki Sekiya, Hokkai-Gakuen University
Shinnosuke Hara, Nagoya University of Foreign Studies

2022/03/02

17:41:45