Maki Makoto Foundation (fo rme r ly M elco Fo unda tio n)
Research Grant Application Ⅱ Guidelines for Candidates

August 2024
(Purpose of the grant)This grant aims to contribute to the promotion and development of academics and culture in Japan bysupporting research intended to formulate or theorize the excellent management accounting practices ofJapanese companies.
1. Resea rch Gran t(1) Areas Eligible for the Grant
Research on formulating or theorizing excellent management accounting practices of Japanesecompanies or on related areas that include these practices, especially, research on management
accounting techniques, management accounting systems, business succession systems, and otherrelated management systems.
(2) Applicants Eligible for the Grant(i) An individual applicant: Must be a researcher or a PhD student from Japanese universities orresearch institutes.
PhD students on leave (or planning to go on leave) cannot apply.
(ii) A research group (collaborative research)
・The principal researcher must be affiliated with a Japanese university or research institute.
・PhD students cannot be the principal researcher of the group.
(iii) Applicants must be affiliated with universities or research institutes during the period of theresearch grant. However, transferring between research institutions is not hindered.
(3) Use of Grant
The use of the research grant is based on the use specified in the application form. However, theuse can be modified if needed for accomplishing the research objectives.
(4) Grant Amount and Number of Projects
1. Research grant A (for researchers and PhD students)
・Original and pioneering research conducted by a researcher or a PhD student alone oras part of a research group.
Around 300,000 JPY to 2 million JPY per project, up to 15 grant projects.
2. Research grant B (for PhD students)
・Original and pioneering research conducted by a PhD student alone.
Around 600,000 JPY per person for 3 years, up to a few grant projects.
3. Exploratory challenging research grant (for researchers and PhD students)
・Research with a strong exploratory nature or in the early stages of research, aiming tosignificantly change or transform the existing academic system or direction in the fields
covered by the grant and has the potential for rapid development.
Around 300,000 JPY to 2 million JPY per project, up to a few grants projects
Grant total approx. 20 million JPY.

(5) Period of Research Grant
1. Research grant A: One year per project (January 1, 2025 - December 31, 2025)2-year research projects may also be exceptionally accepted. In such cases, the lumpsum of grant for a 2-year project (January 1, 2025 - December 31, 2026) will beawarded in the first year.
2. Research grant B: Three years per project (January 1, 2025 - December 31, 2027)
Amount of approved grant will be awarded annually for 3 years.
3. Exploratory challenging research grant: One year per project (January 1, 2025 - December31, 2025)2-year research projects may also be exceptionally accepted. In such cases, the lumpsum of grant for a 2-year project (January 1, 2025 - December 31, 2026) will beawarded in the first year.
(6) Recommender
A recommender shall be a representative, a dean, a director, or their equivalent from the university
or research institution with which the applicants are affiliated. Please include the necessary
information in the prescribed form of a letter of recommendation and submit one copy.
An additional recommendation from an academic advisor is required for PhD students.
(7) Report Duties of Grantees
Grantees of this fiscal year must submit a research grant report within 3 months (end of March)
after the termination of the research grant period. If the research grant period lasts longer than 2years, a research grant midterm report must be submitted within 3 months after the end of every
year since the beginning of the research. Additionally, a research grant report must be submitted by
the end of March of the year when the termination of the research grant.
(8) Duties for Research Paper Submission
Grantees must write a paper on the research achievements and submit it to the head office of theFoundation within 6 months (by the end of June) after the termination of the research grant period.
The submitted paper will undergo the prescribed review process of “Melco Journal of Management
Accounting Research.”(9) Application Documents
・ Th e re se arch g ran t app lic ation form (Research -1 ) (o ne co p y: d oub le -side dprin tin gs a re a cce p ted fo r mailed app lication s)
P lease che ck page 6 “ 9. Notes o n App lication ” to p repare the app licationform.
・ A le tter of re co mme n da tion fo r the research gran t cand id ate (R esearch -2a) １(1cop y)
・ Ma jo r a rtic le s o r boo ks tha t were recen tly p ub lish ed and related to th e research(up to three , o ne co p y eac h) ２
*Regarding documents requiring a seal other than that of the principal researcher, suchas recommendation forms:
If it is difficult to affix the seal, please prepare a copy of the e-mail showing anapproval (and in the case of a recommendation letter, fact of the recommendation) in place ofthe seal. In such cases, a seal is not required.
For PhD applicants, the submission of a letter of recommendation for the research grant (Research-2b) is also required.

１

For books, either the actual copies or photocopies are accepted. For articles, either offprints or photocopies are accepted.

２(Double-sided printings or photocopies are accepted for mailed applications.)

2. Grant for Internation a l Resear ch Exchange(1) Grant Eligibility
An international research exchange promoting research in management accounting andconforming to any of the items below(i) Dispatch of postgraduate students to conferences: Dispatch of MA and PhD students toconferences held overseas.(maximum of 4 solicitations per year)(ii) Dispatch for presentations at conferences: Dispatch to conferences or workshops held overseas(including those for PhD students and young researchers) (maximum of 4 solicitations per year)(iii) Dispatch for workshop reports: Dispatch to "Workshop for Qualitative Research" organized bythe Foundation(scheduled to be held in March 2025).
(iv) Short-term dispatch: Dispatch to overseas universities and other research institutes.
(v) Medium-term dispatch: Dispatch to overseas universities and other research institutes.
(vi) Invitation: Invitation of excellent researchers based in overseas research institutions to Japan.
*Invitations for dispatch of postgraduate students to conferences, presentation forconferences, and workshop reports, including those conducted remotely..
(2) Applicants Eligible for the Grant
An applicant must be scheduled to depart or be invited between December 15, 2024 and November
30, 2025, and must conform to any of the following:(i) A researcher or a postgraduate student affiliated with Japanese universities or research institutes.
Postgraduate students cannot apply for the invitation.
(ii) An applicant who has adequate language skills to conduct the international research exchange.
(iii) In the case of (1)-(i) above, eligibility is limited to postgraduate students enrolled in Japanese
graduate schools.
(iv) In the case of (1)-(ii) above, an applicant must be presenting the research by themselves at theoverseas conference.
(v) In the case of (1)-(iii) above, an applicant who will participate in the "Workshop for Qualitative
Research" organized by the Foundation must present the report by themselves.
(3) Grant Amount and Number of Projects(i) Dispatch of postgraduate students to conferences (within 1 week): Around 400,000 JPY perproject, up to 5 grant projects.3(ii) Dispatch for presentations at conferences (within 1 week): around 600,000 JPY per project, up
to 4 grant projects.３(iii) Dispatch for workshop reports: around 600,000 JPY per project, up to a few grant projects. 3(iv) Short-term dispatch (within 3 months): up to 1,000,000 JPY per project, up to a few grantprojects.
(v) Medium-term dispatch(within 4 to 24 months): up to 200,000 JPY per month per project, up toa few grant projects.(The lump sum of the grant for the whole dispatched months will beawarded before the first month of dispatch.)(vi) Invitation: up to 1,000,000 JPY per project, up to a few grant projects.
(vii) The total grant amount will be approximately 5.5 million JPY, including travel expenses (roundtrip) and a portion of the living expenses, in addition to research-related expenses.

You can still apply even if a presentation at the conference is yet to be confirmed. In such cases, please submit thepresentation manuscript in English (one copy) and the conference program at the time of application and submit thecertificate permitting presentation at the conference later or as soon as the presentation at the conference is confirmed.

３(4) Recommend er
A recommender shall be a representative, a dean, a director, or their equivalent from the university
or research institution with which the applicants are affiliated. Please include the necessary
information in the prescribed form of a letter of recommendation and submit one copy.
An additional recommendation from an academic advisor is required for PhD students.
(5) Report Duties of Grant Recipients(i) Grantees of the international research exchange must submit a report on the international
research exchanges grant within 3 months after the termination of the period of the international
research exchange. (In the case of invitations, a seminar program, an invitation card, a photo of
the venue, and a list of participants of the seminar held as an international research exchange
activity must be submitted along with the report on the international research exchange grant).
(ii) In the case of (1)-(i) “Dispatch of postgraduate students to conferences” mentioned above, aconference program, an invitation card, a photo of the venue, reports obtained, and otherdocuments must be attached to the report on the international research exchange grant andsubmitted to the head office of the Foundation within 3 months after returning to Japan.
(iii) In the case of (1)-(ii) “Dispatch for presentation at conferences,” (1)-(iii) “Dispatch for workshop
reports,” and (1)-(iv) “Short-term dispatch” mentioned above, an English manuscript presented
at overseas conferences or workshops or the revised version of the said manuscript must besubmitted to the head office of the Foundation within 3 months after returning to Japan. The
Foundation will undertake prescribed processes including the English language check of themanuscript, then publish it as a discussion paper on the Foundation’s website.
(iv) In the case of (1)-(v) “Medium-term dispatch” mentioned above, if the dispatch period exceeds
12 months, a research grant midterm report must be submitted to the head office of theFoundation within 3 months after half of the entire period has elapsed. Additionally, within ayear of returning to Japan, research achievements must be reported in a paper and thensubmitted to the head office of the Foundation. The submitted paper will undergo the prescribed
review process of the “Melco Journal of Management Accounting Research.”(6) Application Documents(i) Dispatch of postgraduate students to conferences4・ The g ra nt fo r in te rn ational research ex change (fo r d ispatch o f MA o r P hD
stud en ts to con fe re nc es) ap plicatio n fo rm (In ternational Gradu ate S tu den ts 1; on e cop y)・ A le tte r o f rec o mmendation for the g rant fo r the in tern ation al research
exch an ge ca nd ida te (In tern ation al -2 a; one co p y)
・ A le tte r o f rec o mmendation for the g rant fo r the in tern ation al research
exch an ge ca nd ida te (fo r MA o r P hD stud en ts) (In ternational -2 b; o ne cop y)
・An itine ra ry, a c on f e rence prog ram, and travel expense regulations of the institution(dup lica tes a re a cce p te d.)(ii) Dispatch for presentations at conferences４・ The g ran t for in te rn a tion al research ex chang e (d ispatch fo r presen tation s a t
con fe re nce s) app lic a tio n fo rm (In tern atio nal C onferen ce -1 ; one cop y)
In ca se mo re tha n two peop le p resen ted at th e con ference, p lease clarify th edivisio n o f roles o f a ll participants.

You can still apply even if a presentation at the conference is yet to be confirmed. In such cases, please submit thepresentation manuscript in English (one copy) and the conference program at the time of application and submit thecertificate permitting presentation at the conference later or as soon as the presentation at the conference is confirmed.
Furthermore, in the case of joint research, only one representative will be dispatched.

４

・ A letter of recomme ndatio n for the grant for the internation al researc hexch an ge ca nd ida te (In tern ation al -2 a; one co p y) ５・ A ce rtific a te au tho riz in g p resen tation at th e co nferen ce, a co nferenc e
pro gra m, a p resen ta tio n manu scrip t in En glish, an d so on .(On e cop y eac h,dup lic ates a re a cc ep te d fo r bo th. )(iii) Dispatch for workshop reports4
・ The gran t fo r in terna tion al research exchang e (D ispatch for wo rk sho p
rep orts) app lic a tion form (In tern ational WS -1; on e cop y)・ A le tte r o f rec o mmendation for the g rant fo r the in tern ation al research
exch an ge ca nd ida tes (Internation al -2a; on e co p y) 5
・The E ng lish p re sen ta tio n manu scrip t that yo u wish to presen t at th e work sh op(Fu ll pa pe r) ６(iv) Short-term dispatch・ Th e g ra n t fo r in terna tion al research exch ange (sho rt - an d med iu m-term
disp atch ) app lica tion form (In tern ational Sh o rt - an d Med iu m-Term-1; on ecop y)・ A le tte r o f rec o mmendation for the g rant fo r the in tern ation al research
exch an ge ca nd ida tes (Internation al -2a; on e co p y) 5・ A le tte r of a cc ep ta nc e(v) Medium-term dispatch・ Th e g ra n t fo r in terna tion al research exch ange (sho rt - an d med iu m-termdisp atch ) app lica tion form (In tern ational Sh o rt - an d Med iu m-Term-1; on ecop y)・ A le tte r o f rec o mmendation for the g rant fo r the in tern ation al research
exch an ge ca nd ida tes (Internation al -2a; on e co p y) 5・ A le tte r of a cc ep ta nc e(vi) In vita tion
・ Gran t fo r in te rna tio na l research exchan ge (in vitatio n) app lication fo rm(In te rna tiona l In vita tio n -1 ; on e cop y)・ A le tte r o f rec o mmendation for the g rant fo r the in tern ation al research
exch an ge ca nd ida te (In tern ation al -2 a; one co p y)
・ A lette r o f in vita tio n, an d a letter of in vita tion accep tan ce (d up licates a reacc ep te d fo r bo th )*Addendum
Among the submission documents, all application forms, itineraries, con ference
pro gra ms, tra ve l re gu lations o f the institu tio ns, and E ng lish manu scrip ts canbe double-sided printings or photocopies (for mailed applications).
*Regarding documents requiring a seal other than that of the principal researcher, such as the letterof recommendation:
If it is difficult to affix the seal, please prepare a copy of the e-mail showing an approval (andin the case of a recommendation letter, fact of the recommendation) in place of the seal. In suchcases, a seal is not required.

For postgraduate applicants, the submission of a letter of recommendation for the grant for International researchexchange candidate (For MA or PhD students) (International-2b) is also required.
６Manuscript to be reported at the "Workshop for Qualitative Research" (scheduled to be held in March2025) sponsored by the Foundation.
５

3. Dual Application s w ith Other Grants
Please refrain from applying if you are an individual or a group who is already receiving
scheduled to receive grants from other foundations or entities on a similar topic.

or is

4. Ap p lica tion Dead lin e

The application must be received by October 10, 2024 (Thursday).
5. Selection Process
After screening by the Selection Committee, the Board of Directors will finalize the decision.
(in alphabetical order/titles omitted: as of August 2024)
Chairman ofTASAKA,Professor, Faculty of Commerce, Fukuoka University
the Selection
KoCommittee
Vice Chairman
SHIMIZU,Professor, Faculty of Commerce, Graduate School ofof the Selection
Accountancy, Waseda University
TakashiCommittee
Selection
ITO,Professor, Faculty of Business Administration, Seikei University
Committee
Katsuhiro
Selection
NAKAGAWA,Professor, Faculty of Commerce, Doshisha University
Committee
MasaruSelection
MIYA,Professor, Graduate School of Business Administration, KobeUniversity
Committee
Hiroshi
6. Gran t App rova l an d Aw ard
Grant approval is scheduled for finalization in early December 2024. Applicants and recommenders
will be notified of the results in writing. Research grant funding will be transferred to the financial
institutions appointed by universities or other research institutions.
7. Management of Grant Funding(1) As a general rule, the grant funding will be provided as an “accounting-commissioned fund” to theuniversity or other research institution that the grantees are affiliated with.
(2) The grant funding includes overhead costs incurred at the research institutions.
8. Gr an t Refun d
In case the research, international research exchange, or publication is not carried out as specified in
the application forms, or any act against the objectives of the award is performed, the grant funding
should be refunded.
9. Notes on Application
Regarding the “Breakdown of the Use of Grant Funds” in the Research Grant Application Form
(Research - 1)
(1) If transcription or other work is required, please consider the use of the latest IT tools as well as
outsourcing to a contractor before submitting your application. If you use a contractor, please specify
the reason for using a contractor.
(2) Please submit an application for gratuities only if they are to be paid to part-time workers or tospeakers at research meetings, etc. Please refrain from applying for gratuities for incentivizing
subjects for questionnaire surveys, interview surveys, etc.

10. Where to Submit the Application Documents and Contact Information
After verifying all the necessary documents, please send the application through either of thefollowing methods:(1) E-mail Applications
Please convert each document into PDF format and send it to the following e-mail address
with the title "2024 Grant Application Ⅱ".
Maki Makoto Foundation Grant Information Desk
E-mail info@melco-foundation.jp*If the file size becomes too large, please send it in multiple batches or use a filetransfer service.
(2) Physical Mail Applications
Please send the application form to the address below by registered mail or “Letter Pack,” aservice provided by Japan Post. Please indicate "Grant Application Document Enclosed" onthe envelope:
Maki Makoto Foundation Grant Information Desk
1701-2 Shimada 4-chome, Tenpaku-ku, Nagoya, 468-0056, JapanTEL 052-249-8421
Please note that application documents will not be returned even if not selected for the grant.
However, the application documents will not be used for any purpose other than the screening andselection of Foundation grant applications.
Contact Information
Maki Makoto Foundation Grant Information Desk
1701-2 Shimada 4-chome, Tenpaku-ku, Nagoya, 468-0056, JapanTEL 052-249-8421
E-mail info@melco-foundation.jp* Please download the application forms and other forms from the website of theFoundation.
http://melco-foundation.jp/