ISSN 2189-9592

Journal of Japanese Management
Vol. 2, No.1, November 2017

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)
Nobuchika Kaido (Japan Academy of Business Administration, Kwansei Gakuin University)
Editorial Board
Shintaro Abe (Japan Academy of Consumer Education, Josai International University)
Noriyuki Hamaoki (Japan Academy of Enterprise and Business Administration, Chuo GakuinUniversity)
Masataka Hashimoto (Japan Logistics Society, Meiji University)
Masayuki Horie (Japan Auditing Association, Nihon University)
Yasuo Hoshino (The Japanese Association of Administration Science, International PacificUniversity)
Yoshiharu Hyakuta (Japan Association for the Comparative Studies of Management,Komazawa University)
Taketoshi Ikeda (Association for the Study of Industrial Management (Japan), Chiba Universityof Commerce)
Isuke Kohtoh (Japan Academy of Management Philosophy, Chukyo Gakuin University)
Hideo Narimichi (Japan Tax Accounting Association, Seikei University)
Kosuke Ogawa (Japan Institute of Marketing Science, Hosei University)
Shigeo Ohtsuka (Japan Accounting Association, Chiba University)
Hironori Otsuka (Japan Accounting Association, Saitama Gakuen University)
Nobuhiko Sato (Japan Accounting Association, Kumamoto Gakuen University)
Osam Sato (Japan Society for Information and Management, Tokyo Keizai University)
Makoto Takahashi (Japan Creativity Society, Japan Professional School of Education)
Masayasu Takahashi (Japan Academy of Business Administration, Meiji University)
Hideo Ueki (Knowledge Management Society of Japan, Tsukuba Gakuin University)
Masamichi Yoshioka (The Japanese Association of Management Accounting, Tokyo Universityof 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)

ISSN 2189-9592

Journal of Japanese Management
Vol.2, No.1, November 2017

JFMRAJ

Japan Federation of Management RelatedAcademies

Journal of Japanese Management Vol.2, No.1, November 2017©2017 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.

Contents

Duty-free shopping & expenditure behavior of Japanese travelers・・・・・・・・・・ p.1
Akira Saito

Recommended paper by Japan Cost Accounting Association
Consequences of Emphasizing Feasibility during Budget-Making
ProcessFumiyoshi Watanabe

・・・・・・・・・・・・p.20