Journal of Accounting & Organizational Change: Volume 9 Issue 4

The development of accounting calculations as chronological network effects: Growth rings of accounting calculations

Sumitaka Ushio, Yasuyuki Kazusa

– This paper aims to examine the processes through which accounting calculations are formed and developed in a Japanese manufacturing company.

Using profit information for production management: evidence from Japanese factories

Kohei Arai, Hirotsugu Kitada, Keisuke Oura

This study aims to investigate the relative weight of financial and non-financial performance measures used to evaluate production managers (such as shop floor managers or…

Transition of buyer-supplier relationships in Japan: Empirical evidence from manufacturing companies

Takaharu Kawai, Junya Sakaguchi, Nobumasa Shimizu

The paper aims to describe the changes in buyer-supplier relationships among Japanese companies at the early 2000s, focusing on two critical features; long-term relationships and…

A longitudinal case study of target cost management implementation at a shipbuilding company

Kenji Yasukata, Eisuke Yoshida, Ichiro Yamada, Keisuke Oura

– This paper aims to examine the implementation of target cost management (TCM) at a Japanese shipbuilding company.

Influence of fundraising infeasibility on accounting changes: An investigation into early financial reporting practices using text mining

Chie Sawanobori

This paper aims to analyze early financial reporting practices and discuss the influence of fundraising infeasibility on accounting changes, focusing primarily on depreciation…

Guest editorial

Chris Akroyd, Yutaka Kato

An exploration of the technical, social and macro-societal pressures influencing the adoption of online social networking services by organisations

Kim MacKenzie