Pt. 2. Planning and control of business strategy: valuation of firms and evaluation of managers. ch. 5. Valuation of businesses and evaluation of managers: the global standard and Japanese models / Yasuhiro Monden. ch. 6. Valuation of business based on EVA-type metrics in Japanese companies / Shufuku Hiraoka. ch. 7. Value of firms and performance evaluation. ch. 8. Management of franchise chains and multi-divisional organizations: a comparative study on royalty and corporate cost / Noriko Hoshi. ch. 9. Corporate revitalization through management buyout / Naoyuki Kaneda. ch. 10. Strategic control and feedforward management accounting / Okihiro Maruta. ch. 11. Does total quality management generate value? / Walid Zaramdini.

Pt. 3. Design and control of decentralized business units in the business group: holding company, intra-firm company, division, mini-profit center and global company. ch. 12. Features of the holding company of Japanese manufacturing industries: Konica-Minolta group management / Takayuki Asada & Yasuhiro Monden. ch. 13. Autonomy and control in three types of decentralized organizations: multi-divisions, internal-company and subsidiary company / Eri Yokota. ch. 14. Management accounting in Japanese multinational corporations: lessons from Matsushita and Sanyo / Kanji Miyamoto & Masanobu Kosuga. ch. 15. Global management control: knowledge flows and decentralization / Ken Lee. ch. 16. Designing micro-profit centers to promote organizational learning / Katsuhiro Ito. ch. 17. A case study on design and implementation of micro-profit center system / Eizo Sugamoto. ch. 18. Japanese micro-profit center: a case study of the amoeba system at the Kyocera Corporation / Hiroshi Miya. ch. 19.

Micro finance: towards a business model in Bangladesh / Mahfuzul Hoque.

Pt. 4. Design and control of business processes: process reengineering, supply chain, shared services and outsourcing. ch. 20. Japanese TQM as the origin of balanced scorecard / Gunyung Lee. ch. 21. Process management system by KPI towards challenging and evolving organizations / Noriyuki Imai. ch. 22. A combinational model for organizational change / Mohammad Aghdasi & Farzad Movahedi Sobhani. ch. 23. Managerial roles of financial and non-financial measures in supply chain and engineering chain management / Kazuki Hamada. ch. 24. Impacts of revenue sharing on incentive alignments in supply chains / Yoshiteru Minagawa. ch. 25. Multi-goals coordination in supply chain management: a mathematical model / Tomonori Innoka. ch. 26. Electronic markets in support of procurement processes along the automotive supply chain / Henry Aigbedo & Mohan Tanniru. ch. 27. Management of the shared services subsidiaries as cost centers / Tomoaki Sonoda. ch. 28.

Principles of increased productivity through cell-based assembly / Hiroshi Ozawa. ch. 29. The influences of competitive environments on process-based management in Japan / Masanobu Kosuga, Yoko Asakura & Takahisa Toyoda. ch. 30. IT and process innovation in Japanese enterprise / Yoshiyuki Nagasaka, Keisuke Sakate & Asako Kimura. ch. 31. Strategic cost management on IT investment in Japan / Shuji Mizoguchi. ch. 32. The tightness of target cost and profit and the achievement of target cost: the Japanese evidence / Mahmuda Akter. ch. 33. Effectiveness of managerial accounting systems and staffs participation in product development: an empirical study of Taiwan industries / Chao-Hsiung Lee.

Pt. 5. Basic theory on the nature of accounting for organization management. ch. 34. The basic idea of French analytical and management accounting: a comparative analysis of management accounting in France, the US and Japan / Johei Oshita. ch. 35. The nature of accounting in respect of the relationship between financial and managerial accounting / Tsuneto Miyosawa. ch. 36. Japanese divestiture accounting in view of business reorganization / Nozomi Moue.