Vol.60 No.1 SUM. 2012 (In Japanese)

A leading management journal in Japanese,
which builds a bridge between theory and practice.
EDITED BY
Hitotsubashi University, Institute of Innovation Research
PUBLISHED BY
Toyo Keizai Inc.

Where Will Accounting in Japan Head for?

Kunio Ito／Tetsuyuki Kagaya／Tomohiro Suzuki “New Challenges to Accounting Revolution: Beyond the Relevance Lost” Kazuhiko Toyama “Crisis and Challenges of Corporate Governance in Japan” Tetsuyuki Kagaya “Has the Convergence to the IFRS Affected Investment Behavior? : International Evidences” Hajime Yasui／Yoshiyuki Kure “The Sustainable Value Creation Based on the Integrated Reporting” Yoshinao Kozuma “Mandatory CSR Reporting by Companies: Probable Choice for the Future” Tomonori Ito “Cross-border M&A by Japanese Companies: 10 Lessons from Japan Tobacco’s Experience” Kenshu Kikuzawa ／Ikujiro Nonaka “Economics of Knowledge-based Firms: Efficiency of Middle-Up-Down Management and Hypertext Organization “

●Business Cases

Tetsuyuki Kagaya／Tomohiro Suzuki 　 “OLYMPUS”

Yasuyuki Hatsumi／Seo Jeong-min 　 “PT Komatsu Indonesia “

●Critical Eyes: Auditor Independence

Hikaru Yamamoto

●Introduction to Business Economics(2)

Noriyuki Yanagawa

●The Story of the Accidental Innovations(4)

Kiyonori Sakakibara

●From My Bookshelf

Ikuya Sato

Hisanaga Amikura

●Management Forum

Yukihiro Sato(Mitsubishi Electric Corporation) 　Interviewed by Tetsuyuki Kagawa