{"id":5971,"date":"2012-12-18T16:15:00","date_gmt":"2012-12-18T07:15:00","guid":{"rendered":"https:\/\/www.iir.hit-u.ac.jp\/en\/2012\/12\/18\/business-review-vol-60-no-1-sum-2012\/"},"modified":"2012-12-18T16:15:00","modified_gmt":"2012-12-18T07:15:00","slug":"business-review-vol-60-no-1-sum-2012","status":"publish","type":"post","link":"https:\/\/www.iir.hit-u.ac.jp\/en\/2012\/12\/18\/business-review-vol-60-no-1-sum-2012\/","title":{"rendered":"Business Review Vol.60 No.1 SUM. 2012"},"content":{"rendered":"<p><span style=\"color: #b45f06\"><b>Vol.60 No.1 SUM. 2012 (In Japanese)<\/b><\/span><\/p>\n<div style=\"clear: both;text-align: center\"><a href=\"http:\/\/2.bp.blogspot.com\/-6Xyg-1XyfKI\/UL70E-Qe1KI\/AAAAAAAABIA\/MKtQo_pBoAs\/s1600\/br60-1.jpg\" style=\"clear: left;float: left;margin-bottom: 1em;margin-right: 1em\"><img decoding=\"async\" border=\"0\" src=\"http:\/\/2.bp.blogspot.com\/-6Xyg-1XyfKI\/UL70E-Qe1KI\/AAAAAAAABIA\/MKtQo_pBoAs\/s200\/br60-1.jpg\" height=\"200\" width=\"148\" \/><\/a><\/div>\n<p>A leading management journal in Japanese,<br \/>which builds a bridge between theory and practice.<br \/>EDITED BY<br \/>Hitotsubashi University, Institute of Innovation Research<br \/>PUBLISHED BY<br \/>Toyo Keizai Inc.<\/p>\n<p><\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"2\" style=\"width: 561px\">\n<tbody>\n<tr>\n<td><span style=\"color: #990000;font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\"><b>Where Will Accounting in Japan Head for?<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" height=\"146\" valign=\"top\">\n<table border=\"0\" cellpadding=\"2\" cellspacing=\"1\" style=\"width: 552px\">\n<tbody>\n<tr>\n<td align=\"left\" bgcolor=\"FFFFDD\" height=\"22\" valign=\"top\" width=\"127\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">Kunio Ito\uff0fTetsuyuki Kagaya\uff0fTomohiro Suzuki<\/span><\/td>\n<td align=\"left\" bgcolor=\"#FFFFFF\" height=\"22\" valign=\"middle\" width=\"378\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">&#8220;New Challenges to Accounting Revolution: Beyond the Relevance Lost&#8221;<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" bgcolor=\"FFFFDD\" valign=\"top\" width=\"127\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">Kazuhiko Toyama<\/span><\/td>\n<td align=\"left\" bgcolor=\"#FFFFFF\" valign=\"middle\" width=\"378\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">&#8220;Crisis and Challenges of Corporate Governance in Japan&#8221;<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" bgcolor=\"FFFFDD\" height=\"18\" valign=\"top\" width=\"127\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">Tetsuyuki Kagaya<\/span><\/td>\n<td align=\"left\" bgcolor=\"#FFFFFF\" height=\"18\" valign=\"middle\" width=\"378\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">&#8220;Has the Convergence to the IFRS Affected Investment Behavior? : International Evidences&#8221;<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" bgcolor=\"FFFFDD\" height=\"18\" valign=\"top\" width=\"127\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">Hajime Yasui\uff0fYoshiyuki Kure<\/span><\/td>\n<td align=\"left\" bgcolor=\"#FFFFFF\" height=\"18\" valign=\"top\" width=\"378\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">&#8220;The Sustainable Value Creation Based on the Integrated Reporting&#8221;<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" bgcolor=\"FFFFDD\" height=\"16\" valign=\"top\" width=\"127\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">Yoshinao Kozuma<\/span><\/td>\n<td align=\"left\" bgcolor=\"#FFFFFF\" height=\"16\" valign=\"top\" width=\"378\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">&#8220;Mandatory CSR Reporting by Companies: Probable Choice for the Future&#8221;<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" bgcolor=\"FFFFDD\" height=\"27\" valign=\"top\" width=\"127\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">Tomonori Ito<\/span><\/td>\n<td align=\"left\" bgcolor=\"#FFFFFF\" height=\"27\" valign=\"middle\" width=\"378\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">&#8220;Cross-border M&amp;A by Japanese Companies: 10 Lessons from Japan Tobacco&#8217;s Experience&#8221;<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" bgcolor=\"FFFFDD\" height=\"19\" valign=\"top\" width=\"127\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">Kenshu Kikuzawa \uff0fIkujiro Nonaka<\/span><\/td>\n<td align=\"left\" bgcolor=\"#FFFFFF\" height=\"19\" valign=\"middle\" width=\"378\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">&#8220;Economics of Knowledge-based Firms: Efficiency of Middle-Up-Down Management and Hypertext Organization &#8220;<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td height=\"10\"><span style=\"color: #661400;font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">\u25cfBusiness Cases<\/span><\/td>\n<\/tr>\n<tr>\n<td height=\"27\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">\u3000 Tetsuyuki Kagaya\uff0fTomohiro Suzuki<br \/>\u3000 &#8220;OLYMPUS&#8221;<\/span><\/td>\n<\/tr>\n<tr>\n<td height=\"29\"><img decoding=\"async\" src=\"http:\/\/www.iir.hit-u.ac.jp\/archive\/img\/spacer.gif\" height=\"3\" width=\"5\" \/><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">&nbsp;Yasuyuki Hatsumi\uff0fSeo Jeong-min<br \/>\u3000 &#8220;PT Komatsu Indonesia &#8220;<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #661400;font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">\u25cfCritical Eyes: Auditor Independence<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">\u3000Hikaru Yamamoto<\/span><\/td>\n<\/tr>\n<tr>\n<td height=\"14\"><span style=\"color: #661400;font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">\u25cfIntroduction to Business Economics(2)<\/span><img decoding=\"async\" src=\"http:\/\/www.iir.hit-u.ac.jp\/archive\/img\/spacer.gif\" height=\"5\" width=\"5\" \/><\/td>\n<\/tr>\n<tr>\n<td height=\"14\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">\u3000Noriyuki Yanagawa<\/span><\/td>\n<\/tr>\n<tr>\n<td height=\"14\"><span style=\"color: #661400;font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">\u25cfThe Story of the Accidental Innovations(4)<\/span><img decoding=\"async\" src=\"http:\/\/www.iir.hit-u.ac.jp\/archive\/img\/spacer.gif\" height=\"5\" width=\"5\" \/><\/td>\n<\/tr>\n<tr>\n<td height=\"14\">\u3000<span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">Kiyonori Sakakibara<\/span><\/td>\n<\/tr>\n<tr>\n<td height=\"14\"><span style=\"color: #661400;font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">\u25cfFrom My Bookshelf<\/span><img decoding=\"async\" src=\"http:\/\/www.iir.hit-u.ac.jp\/archive\/img\/spacer.gif\" height=\"5\" width=\"5\" \/>\u3000<\/td>\n<\/tr>\n<tr>\n<td height=\"16\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">\u3000Ikuya Sato<\/span><\/td>\n<\/tr>\n<tr>\n<td height=\"16\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">\u3000Hisanaga Amikura<\/span><\/td>\n<\/tr>\n<tr>\n<td height=\"14\"><span style=\"color: #661400;font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">\u25cfManagement Forum<\/span><\/td>\n<\/tr>\n<tr>\n<td height=\"28\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', Osaka;font-size: small;line-height: 15px\">\u3000Yukihiro Sato(Mitsubishi Electric Corporation)<br \/>\u3000Interviewed by Tetsuyuki Kagawa<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Vol.60 No.1 SUM. 2012 (In Japanese) A leading management journal in Japanese,which builds a bridge between theory and practice.EDITED BYHitotsubashi University, Institute of Innovation ResearchPUBLISHED BYToyo Keizai Inc. Where Will Accounting in Japan Head for? Kunio Ito\uff0fTetsuyuki Kagaya\uff0fTomohiro Suzuki &#8220;New Challenges to Accounting Revolution: Beyond the Relevance Lost&#8221; Kazuhiko Toyama &#8220;Crisis and Challenges of Corporate Governance in Japan&#8221; Tetsuyuki Kagaya &#8220;Has the Convergence to the IFRS Affected Investment Behavior? : International Evidences&#8221; Hajime Yasui\uff0fYoshiyuki Kure &#8220;The Sustainable Value Creation Based on the Integrated Reporting&#8221; Yoshinao Kozuma &#8220;Mandatory CSR Reporting by Companies: Probable Choice for the Future&#8221; Tomonori Ito &#8220;Cross-border M&amp;A by Japanese Companies: 10 Lessons from Japan Tobacco&#8217;s Experience&#8221; Kenshu&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"vkexunit_cta_each_option":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-5971","post","type-post","status-publish","format-standard","hentry","category-hitotsubashi-buisiness-review"],"_links":{"self":[{"href":"https:\/\/www.iir.hit-u.ac.jp\/en\/wp-json\/wp\/v2\/posts\/5971","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.iir.hit-u.ac.jp\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.iir.hit-u.ac.jp\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.iir.hit-u.ac.jp\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.iir.hit-u.ac.jp\/en\/wp-json\/wp\/v2\/comments?post=5971"}],"version-history":[{"count":0,"href":"https:\/\/www.iir.hit-u.ac.jp\/en\/wp-json\/wp\/v2\/posts\/5971\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.iir.hit-u.ac.jp\/en\/wp-json\/wp\/v2\/media?parent=5971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.iir.hit-u.ac.jp\/en\/wp-json\/wp\/v2\/categories?post=5971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.iir.hit-u.ac.jp\/en\/wp-json\/wp\/v2\/tags?post=5971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}