ISSN 2189-9592

Journal of Japanese Management
Vol. 6, No.1, November 2021

JFMRA
Japan Federation of Management relatedAcademies

Editor-in-Chief （Vice President）
Yutaka Ueda (Japan Society for Information and Management, Seikei University)
Founding Editor-in-Chief
Fangqi Xu (Japan Creativity Society, Kindai University)

Editorial Board
Seinior Editors
Hisamitsu Ihara (Japan Society for Applied Management, Tokyo Fuji University)
Kiyoshi Murata (Japan Society for Information and Management, Meiji University)
Hiroshi Obata (Japan Accounting Association, Hitotsubashi University)
Tomokazu Seki (Japan Scholarly Association for Asian Management, Rikkyo University)
Associate Editors (International Advisory Board)Andrew A. Adams (Meiji University)
Katsuki Aoki (Meiji University)
Mario Arias-Oliva (Complutense University of Madrid)
Ana María Lara Palma (University of Burgos)
Thomas Taro Lennerfors (Uppsala University)
Bernd Carsten Stahl (De Montfort University)

Advisory Board
Norio Kanbayashi (Japan Academy of Business Administration, Kobe University)
Nobutaka Kazama (Association for the Study of Industrial Management, Meiji University)
Akira Uchino (Japan Society of Business Mathematics, Senshu University)

ISSN 2189-9592

Journal of Japanese Management
Vol.6, No.1, November 2021

JFMRA
Japan Federation of Management relatedAcademies

Journal of Japanese Management Vol.6, No.1, November 2021
©2021 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 now known or hereafter developed is forbidden.
The original English language edition published by JFMRA.

Greetings to Our Readers on the Eleventh Issue ofthe Journal of Japanese Management
Japan Federation of Management related Academies (hereafter referred to as JFMRA)
was established on November 23, 2006 with the membership of 57 academic societies in
the fields of management, accounting and commerce. The objectives of JFMRA, asstipulated in Article 2 of its constitution, are to develop and disseminate research related
to management, contribute to society through management-related research and education,
promote exchanges between related academic societies and researchers, promote
cooperation with overseas researchers, and promote collaboration with the Science
Council of Japan. In short, I understand that the mission of JFMRA is to make efforts
to ensure that "business administration" in a broad sense is recognized by society as afield that forms a part of academia and to achieve further development.
As for the academic characteristics of "business administration" in a broad sense, it is notnecessary to say so here, but I believe that it is characterized by the fact that it isapproached from various backgrounds and methodologies in the respective fields ofmanagement, accounting, commerce, and information, and that each field develops new
knowledge and concepts and continues to develop at a high level under the so-called
academic division of labor.
Methodologically, the unique characteristic of business administration is that researchers
from various backgrounds, including economics, sociology, psychology, engineering,
history, and humanities, as well as business administration, cooperate with each other tocomprehensively elucidate complex management phenomena.
This is a uniquecharacteristic of business administration. As is well known, as many as 57 individual
academic societies are members of JFMRA, and even including other fields such as
natural sciences, an unprecedented number of academic societies cooperate to form acouncil.
This comprehensiveness of business administration and the diversity of its sub-disciplines
show the complexity of the subject matter and the diversity of disciplines in that eachdiscipline has discovered and developed its own unique knowledge, and this can be seen
as having the potential for further development in the future. However, on the other
hand, these unique characteristics of business administration tend to lack unity andsystematicity of "business administration" as an academic discipline as a whole, as well

as closeness among sub-disciplines, and tend to be developed in a closed form withineach discipline. This also suggests that it is difficult to disseminate information on thesignificance of business administration as an academic discipline.
In order for "business administration" to be recognized by society as an important part ofacademia, rather than a mere collection of knowledge in each individual field, it will beessential for the management-related sciences as a whole to act as a whole, including theestablishment of close relationships among lower-level fields, interaction with society as
a whole, and cooperation with the Science Council of Japan, which is deeply involved inacademic policy in Japan. In addition to building closer relationships among the various
fields of business administration, it will be essential for business administration as awhole to interact with society and cooperate with the Science Council of Japan, which is
deeply involved in academic policy in Japan. I believe that the Journal of JapaneseManagement (JJM) plays an extremely important role in making these activities fruitful.
I rejoice at the release of the eleventh issue (Vol.6, No.1) and would like to thank themembers of the JJM editorial board, especially Professor Yasushi Ueda, the VicePresident of JFMRA and Editor-in-Chief, and Professor Kiyoshi Murata, the AssistantVice President. I am confident that this issue will stimulate the readers intellectually.
JFMRA, with editorial board members, I sincerely wish this journal will become beyond
the expected levels of many academic researchers at home and abroad.
Prof. Norio Kambayashi
President, Japan Federation of Management Related Academies
Professor, Graduate School of Business Administration, Kobe University, Japan

From the Editorial Board:
The Journal of Japanese Management (JJM) was first published in 2000 as aninternational journal in the field of management, publishing only English papers. In orderto start this journal, significant contributions were made by Dr. Fangqi Xu, the first Editorin-Chief, former professor of Kindai University, as well as directors of the Japan
Federation of Management related Academies (JFMA); their contributions have beenwell-recognized and deeply appreciated.
We acknowledge that the publication of English journals is crucial and almost
unavoidable to communicate with the academic community across the world. Over thelong history of management studies in Japan, many papers would have made more
extensive contributions toward developing management theories worldwide if they hadbeen published in English. However, no matter how exceptional the papers are, theacademic community outside Japan would have very few opportunities to access them ifthey are available only in Japanese.
Although some academic societies affiliated to the JFMA periodically allow theirmembers to submit English papers, others have continued to publish papers only inJapanese, since they face certain challenges in establishing an appropriate review system.
Therefore, this international journal is crucial for such academic societies, andaccordingly, it has been positioned as one of the essential activities of JFMA.
This journal includes papers submitted by members of academic societies participating in
JFMA or papers recommended by these societies. Although the submission process issomewhat different, both types of papers are accepted through a rigorous review process,and their quality is ensured.
The contributions of authors and reviewers of papers are indispensable for any academic
journal. Specifically, a steady review process is made possible only with the dedicatedsupport of anonymous reviewers. The outstanding contribution of these reviewers isgreatly appreciated.
Finally, we hope that all the papers in this journal offer intellectual stimuli to our readersand contribute to developing various fields of management theory.
Editor-in-Chief, Journal of Japanese Management
Yutaka Ueda, Ph. D.
Professor of Management, Seikei University

Journal of Japanese Management Vol.6, No.1, November 2021

ISSN 2189-9592

Contents

Strategic Reconfiguration of Transactions in the Japanese Manufacturing Industry: A Case
Study of Quantifying the Processing Designed by a Supplier・・・・・・・・・・・・・p.1
Satoko Uenishi

Recommended Paper by Japan Cost Accounting Association
The Effect of Feedback Control and Feedforward Control on Organizational Performance: A
Simulation Analysis Using NK Model ・・・・・・・・・・・・・・・・・・・・・・・・p.18

Yutaka Shoji