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Management, uncertainty, and accounting : case studies, theoretical models, and useful strategies

Author: Akira Nishimura
Publisher: Singapore : Palgrave Macmillan, [2019]
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:

This book is a capstone to the magisterial career of one of Japan's most senior scholars of risk, accounting, and management. In this trenchant book, Nishimura offers case studies, theoretical  Read more...

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Genre/Form: Electronic books
Additional Physical Format: (OCoLC)1027141020
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Akira Nishimura
ISBN: 9789811089893 9811089892
OCLC Number: 1045796902
Description: 1 online resource (xxv, 350 pages) : illustrations
Contents: Intro; Preface and Acknowledgments; Contents; List of Abbreviations; List of Figures; List of Tables; Chapter 1: Introduction; 1.1 Fundamental Issues of This Book; 1.2 Management and Management Accounting; Scientific Management; Management and Recording; 1.3 Scientific Management and Concepts of "Entrepreneur"/"Businessman"; Similarities and Differences Between Veblen and Taylor; Knight's Theory of Uncertainty and Scientific Management; Uncertainty, Profit, and Management Establishment of Modern Business Management and Management Accounting: The Fusion of Scientific Management and Standard Cost Accounting; 1.4 Uncertainty and the Development of Management and Management Accounting Models; Historical Development of Management and Management Accounting; Logical Analysis of Management and Management Accounting Systems; 1.5 New Synthesis of Information, Management, and Management Accounting at the Present Stage; 1.6 Conclusion on Contemporary Management and Management Accounting in Uncertainty; Bibliography Chapter 2: Enterprise Governance and Management Accounting from the Viewpoint of Feed-­Forward Control; 2.1 Introduction; 2.2 Institutional and Capital Structural Aspects of Corporate Governance; 2.3 Bankruptcy and Corporate Governance in Japan; 2.4 Risk Management and Business Governance; 2.5 Enterprise Governance and Feed-Forward Control; 2.6 Conclusion; Bibliography; Chapter 3: Conceptual Analysis of Value-Based Management and Accounting: With Reference to Japanese Practices; 3.1 Introduction; 3.2 Existing Literature and Accounting Cognition; 3.3 Value and Management; Basic Concepts Double Aspect of Management; 3.4 Structure of Value-Based Management; Leadership and Uncertainty; Visible and Virtual Management; Some Practices of VBM in Japan; 3.5 Value-Based Management Accounting and Analytical Model of Variance; Some Rudimentary Experiences; Structure of Variance Analysis; 3.6 Conclusion; Bibliography; Chapter 4: Uncertainty and Management Accounting: Opportunity, Profit Opportunity, and Profit; 4.1 Introduction; 4.2 Uncertainty and Controllability in Business Management; 4.3 Knight's Theory on Uncertainty and Profit; Uncertainty and Knowledge Entrepreneur's Connection with Profit or Risk; 4.4 Uncertainty and Decision-Making; The Works of Simon and Anthony, and Nonprogrammed Decision; ASOBAT's Thought and Decision-Making Process; Demski's Model and Profit Management; 4.5 Some Cases of Lost Profit Opportunity in Large Business; 4.6 Opportunity, Profit Opportunity, and Profit; 4.7 Conclusion; Bibliography; Chapter 5: Profit Opportunity, Strategic Innovation, and Management Accounting; 5.1 Introduction; 5.2 Opportunity and Profit Opportunity; Simons's Concept of 'Opportunity Space'; Haynie's Concept of Evaluation; Condensation; 5.3 Strategic Innovation and Profit Opportunity; 5.4 Strategic Innovations and Cost Design; 5.5 Profit Opportunity and Profit Opportunity-based Variance Analysis; 5.6 Conclusion Chapter 6: Strategic Management Accounting and Feed-Forward Management: With Reference to the Unified Management of Profit Opportunity and Risk; Chapter 7: Transforming Cost Design into Environmentally Conscious Cost Design in Japan: Likelihood and Problems for Further Development; Chapter 8: Comprehensive Opportunity and Lost Opportunity Control Model and Enterprise Risk Management; Chapter 9: Foreign Exchange Risk and Profit Improvement in the Comprehensive Opportunity and Lost Opportunity Control Model; Chapter 10: Synthesis of Environment, Risk, Function, and Cost in Profit Design; Chapter 11: Recent Development and Features of Management System in China: The Case of Cellular Phone Handset Manufacturers; Chapter 12: Examination of Chinese Enterprise Risk Management from the Perspective of the Integrated Management of Profit Opportunity and Risk; Correction to: Management, Uncertainty, and Accounting; Bibliography
Responsibility: Akira Nishimura.

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