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Article
Publication date: 23 March 2012

Masayoshi Noguchi and Trevor Boyns

This paper aims to examine the role of the Japanese state in the development of budgets within “special companies” in the transportation sector between 1928 and 1945.

Abstract

Purpose

This paper aims to examine the role of the Japanese state in the development of budgets within “special companies” in the transportation sector between 1928 and 1945.

Design/methodology/approach

Using evidence contained in the archives of “closedown institutions” this paper examines the role of the state in determining the use of budgets within Japan Air Transport (1928‐1938) and Japan Airways (1938‐1945). The paper adopts the lens of new institutional sociology to examine the changes in the use of budgets effected when Japan Airways succeeded Japan Air Transport.

Findings

Prior to 1938, although subject to the need to provide budget statements to the government, the budget systems operated by special companies within the Japanese transportation sector were largely utilised for the purpose of legitimising receipt of government subsidies. Following the establishment of Japan Airways in 1938, however, an increasing use of the budget system as a control mechanism is observed. It is found that a key role in this coercive process was played by the Aviation Bureau of the Ministry of Communications, reflecting changes not only in its own status but also the financial pressures exerted on the Japanese government during the Second Sino‐Japanese War from 1937 and the Pacific War from 1941.

Originality/value

This paper examines the development of the use of budgets at a time, the interwar period, which is considered critical to the development of budgets for purposes of control. By doing this within a context (special companies) and within a geographical space (Japan) which has not previously been analyzed by accounting historians, this study helps to add to the material available for conducting comparative international accounting research. Furthermore, by using the lens of new institutional sociology, this study provides an in‐depth insight into how, and under what conditions, the degree of decoupling between formal policies and actual practices can vary over time depending on the extent of coercive pressures.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 1 January 1994

Takatugu Nato

Worldwide economic atmosphere smells ominous to us. Talks of bad business and recession are frequent on every paper and magazine, and such new words as “Heisei depression”…

Abstract

Worldwide economic atmosphere smells ominous to us. Talks of bad business and recession are frequent on every paper and magazine, and such new words as “Heisei depression” and “combined depression” are popular now in Japan. Innumerable books which foretell the coming of economic panic are piled on the shelves of booksellers. For all these, however, most people seem to be quite immune yet to such a severe recession. What should we think about it? Particularly young people are not in the position to feel weak business itself. The explosion of “bubble prosperity” may have narrowed their ways to business course, yet they still have their pocket money, and goods abound around them in markets. Travelling abroad is also easy for them.

Details

Humanomics, vol. 10 no. 1
Type: Research Article
ISSN: 0828-8666

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Article
Publication date: 1 February 1995

Alain Genestre, Paul Herbig and Alan T. Shao

As the Japanese economy has become increasingly international, the issue of keiretsu relations has become a focus of attention. Keiretsu is an indigenous feature of…

Abstract

As the Japanese economy has become increasingly international, the issue of keiretsu relations has become a focus of attention. Keiretsu is an indigenous feature of Japan's production and distribution systems that some say leads to unfair competitive practices, triggering intense discussions from the United States government. American businesses realize that a major reason for their failures in the Japanese market lies in the nature of Japanese business practices, as exemplified by exclusive keiretsu relations. However, like it or not, keiretsu related firms dominate Japanese economic life. If U.S. firms are to penetrate the market in the “land of the rising sun,” they must learn to successfully market to keiretsu‐member Japanese firms. This paper shows how the present keiretsu system can be traced back to the culture of ancient Japan and is itself a revival of the modern zaibatsu system of business organizations which, for all practical purposes, it replaced after World War II and, paradoxically, while the occupation and restructuring of the country incumbed to its victorious foe, the United States.

Details

Competitiveness Review: An International Business Journal, vol. 5 no. 2
Type: Research Article
ISSN: 1059-5422

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Article
Publication date: 2 September 2014

Stefania Lottanti von Mandach

– This paper sets out to explain the poor nature of industrial relations in Meiji Japan (1868-1911), especially the puzzling lack of Neo-Confucianist values.

Abstract

Purpose

This paper sets out to explain the poor nature of industrial relations in Meiji Japan (1868-1911), especially the puzzling lack of Neo-Confucianist values.

Design/methodology/approach

This paper combines two approaches. First, it draws on and scrutinizes the major literature. Second, it uses a case approach.

Findings

First, we find that a widely accepted assumption used in many management (and other) studies on Japan, namely, that Neo-Confucianism was institutionalized in Tokugawa Japan (1603-1867), is distorted. Second, we find that the poor nature of labor relations in Meiji Japan can be explained by and is the product of a multitude of factors, both indigenous and imported from abroad.

Originality/value

First, this paper provides a novel explanation for the poor nature of labor relations in Meiji Japan. Second, this paper corrects a widely held assumption on Japan that is frequently used in management studies.

Details

Journal of Management History, vol. 20 no. 4
Type: Research Article
ISSN: 1751-1348

Keywords

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Article
Publication date: 30 July 2021

Edward Boyle

This article examines the borders of memory inherent to a Japanese World Heritage site, and their significance for the 2020 opening of the Industrial Heritage Information…

Abstract

Purpose

This article examines the borders of memory inherent to a Japanese World Heritage site, and their significance for the 2020 opening of the Industrial Heritage Information Center in Tokyo. The Center was constructed to disseminate information regarding the widely dispersed “Sites of Japan's Meiji Industrial Revolution”, which was recognized as a “serial site” by UNESCO in 2015. As with the original nomination, the opening of this Centre resulted in stringent protests from South Korea, who sought to have UNESCO consider revoking its original listing of these 23 Industrial Sites as collectively constituting the heritage of the world. This Center materializes a “border of memory” between Japan and South Korea that is the outcome of the displacement and re-siting of the heritage associated with Japan's Meiji Industrial Sites.

Design/methodology/approach

Research material is derived from nomination documents, site visits, and newspaper reports in order to contextualize and analyse the disputes associated with this particular World Heritage nomination.

Findings

The paper points to how the borders of memory present at heritage sites may shift through contestation. Efforts to fix the meaning of heritage find themselves subverted by connections across such borders of memory.

Originality/value

The paper traces the process by which the geographically-dispersed “Sites of Japan's Meiji Industrial Revolution” have been collectivized through UNESCO's recognition into a single “border of memory” between Japan and Korea, one which the Information Center subsequently succeeded in materializing and reproducing within Japan's national capital.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

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Article
Publication date: 1 July 1999

Hiroshi Ishida

Tsuda Hiromichi is a most representative shishi (noble‐minded patriot) of the Meiji Restoration Era. He came from a middle class warrior family of Okayama han. Trained…

Abstract

Tsuda Hiromichi is a most representative shishi (noble‐minded patriot) of the Meiji Restoration Era. He came from a middle class warrior family of Okayama han. Trained first in Confucianism and later in Western technologies, he was appointed to new high positions in the military and civil services for the Han to cope with changing situations. He was selected as one of the 18 to be despatched by the Meiji Restoration Government for the first round‐the‐world observation tour for one year from 1871 to 1872. On his return, he repaid the balance of travel expenses, which became the foundation of the Ikeda Scholarship. Before long, he was installed as a high official of the Meiji Restoration Government. After the services there, he came back to hometown Okayama to develop enterprises for employing ex‐samurai. An examination of Tsuda’s career will reveal the following as most significant roles played by middle class warriors; work ethics and the tradition of thrift maintained firmly by samurai élites; the feudal system’s flexibility in the later half of the 19th century which allowed their foresight and claims to be satisfied.

Details

International Journal of Social Economics, vol. 26 no. 7/8/9
Type: Research Article
ISSN: 0306-8293

Keywords

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Book part
Publication date: 23 August 2018

Kimiko Tanaka and Deborah Lowry

Japanese women’s life courses have changed dramatically in recent history. Yet, transformation of the meanings and experiences of childlessness did not follow a linear…

Abstract

Japanese women’s life courses have changed dramatically in recent history. Yet, transformation of the meanings and experiences of childlessness did not follow a linear, one-dimensional path. Childlessness in Japan today – strongly influenced by Western, modern education after the World War II – can indeed be interpreted as a form of liberation from a restrictively gendered life-course. However, in Japan’s pre-modern period, there were in fact alternative paths available for women to remain childless. As Japan became nationalised and the meanings of Japanese womanhood shifted, childlessness became increasingly stigmatised and notably, stigmatised across social classes.

This chapter provides concise accounts of the social meanings of marriage and fertility from the Tokugawa period through the Meiji period and continues with analysis of pressures faced by contemporary Japanese women who are childless. Also highlighted are the particular socio-demographic contexts which have brought involuntary childlessness, too, into the realms of public discussion and expected action on the part of the government. Through its account of the Japanese context, this chapter emphasises the larger theoretical, sociological argument that the historically placed social construction of childlessness – and thus, of the experiences and identities of childless women – always occurs through particular intersections of cultural, political-economic and demographic conditions.

Details

Voluntary and Involuntary Childlessness
Type: Book
ISBN: 978-1-78754-362-1

Keywords

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Article
Publication date: 20 July 2012

Masao Nakamura and W. Mark Fruin

The Chinese economy, among other developing economies in Asia, has experienced extraordinary growth in the last decade. Yet, for China and other newly emerging economies…

Abstract

Purpose

The Chinese economy, among other developing economies in Asia, has experienced extraordinary growth in the last decade. Yet, for China and other newly emerging economies in Asia to grow in a sustainable manner, good corporate governance and management mechanisms must be in place. The authors aim to explore this issue in this paper. The authors also aim to particularly point out that Japan's experience both before after the Second World War will be relevant as a model for China's public and business development policy decision‐making.

Design/methodology/approach

The authors apply well‐established theories of economic development and organizational structures of business organizations to Japan's experience before and after the Second World War and then to contemporary China's experience. The analysis of Japan uses the substantial research findings on the development of that country available in the business history literature.

Findings

The paper's analysis shows multiple ways in which China and other emerging East Asian economies can take advantage of Japan's experience (which is called the Japan model here) for their own development policies and achieve sustainable growth in the long run. For example, it is expected that Japan's experiences may be relevant in areas such as: firm formation and the utility of business groups of various types; development of industrial relations and employment practices; interactions between business and government in the promotion of economic development; and how these factors relate to technology advances on a worldwide basis.

Originality/value

The findings reported in this paper also contribute marginally to the literature by considering the recent experience of Chinese private and state‐owned corporations, including international joint ventures, in the context of Japan's experience in its economic and business development history.

Details

Journal of Asia Business Studies, vol. 6 no. 2
Type: Research Article
ISSN: 1558-7894

Keywords

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Article
Publication date: 1 July 1999

Hiroshi Ishida

What were the spinning industries like in the initial stage in Japan? From which class did the founders of these industries come, ex‐warrior or commoners (merchants or…

Abstract

What were the spinning industries like in the initial stage in Japan? From which class did the founders of these industries come, ex‐warrior or commoners (merchants or farmers)? This will interest readers. Viewed from a capital investment, it was most significant in Japan whether the government financed an industry or not. This article deals with Tanigawa Tatsumi, the founder president (presidency 1885‐1911) of Okayama Cotton Spinning Company (an enterprise for employing ex‐warriors). Whereas cotton spinning companies for employing ex‐warriors played an important role in the initial stages of the development of the cotton spinning industry, these became bankrupt before long. Under such circumstances, Tanigawa’s Spinning Company weathered many years. An examination of a brief history of Okayama Spinning Company with special reference to Tanigawa’s life history will reveal the significance of the entrepreneur’s learning and virtue, organizing ability, and leadership. Furthermore, it will make clear what otherwise might have been overlooked about the initial nature of industrialization in Japan.

Details

International Journal of Social Economics, vol. 26 no. 7/8/9
Type: Research Article
ISSN: 0306-8293

Keywords

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Book part
Publication date: 19 November 2016

Frederick Betz

Abstract

Details

Strategic Thinking
Type: Book
ISBN: 978-1-78560-466-9

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