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Article
Publication date: 28 October 2013

Chris Akroyd and Yutaka Kato

215

Abstract

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

Article
Publication date: 28 October 2013

Takaharu Kawai, Junya Sakaguchi and 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…

1016

Abstract

Purpose

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 information sharing. In particular, the paper investigates the relationship between benefits from information-sharing activities within buyer-supplier relationships and the stability of these relationships.

Design/methodology/approach

The paper develops a questionnaire based on prior research related to Japanese companies and undertakes a questionnaire survey of 353 Japanese manufacturing companies (which belong to the machinery, electrical/electronics, transportation equipment, and precision industries) in 2002.

Findings

Although Japanese companies have been considered to have close relationships with their partners, the paper finds only a small proportion of buyers were willing to share sensitive information with their suppliers and/or expected to continue long-term relationships with them. In addition, an examination of factors relating to buyers' performance shows that receiving benefits from inter-organizational information-sharing activities (attending suppliers' meetings, sending engineers to suppliers, and proposing cost saving ideas) could affect buyers' incentives to sustain long-term relationships with their suppliers.

Originality/value

The paper provides empirical evidence of the changing nature of the buyer-supplier relationship in Japanese manufacturing companies. Specifically, the main contribution of this research is to provide empirical evidence indicating that the benefit from buyer-supplier relationships has an effect on the governance structure of these relationships.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Content available
Article
Publication date: 20 March 2009

376

Abstract

Details

Journal of Accounting & Organizational Change, vol. 5 no. 1
Type: Research Article
ISSN: 1832-5912

Content available
Article
Publication date: 23 March 2010

403

Abstract

Details

Journal of Accounting & Organizational Change, vol. 6 no. 1
Type: Research Article
ISSN: 1832-5912

Content available
Article
Publication date: 5 June 2009

697

Abstract

Details

Journal of Accounting & Organizational Change, vol. 5 no. 2
Type: Research Article
ISSN: 1832-5912

Content available
Article
Publication date: 30 October 2009

429

Abstract

Details

Journal of Accounting & Organizational Change, vol. 5 no. 4
Type: Research Article
ISSN: 1832-5912

Article
Publication date: 28 October 2013

Kohei Arai, Hirotsugu Kitada and 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…

Abstract

Purpose

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 foremen) in a modern manufacturing setting.

Design/methodology/approach

Using survey data from Japanese factories, the paper examines the association between the choice of profit, cost, and non-financial performance measures with two characteristics of manufacturing systems: interdependence and multi-tasking.

Findings

The results indicate that interdependence has a significant and positive association with the importance of profit information, while multi-tasking is associated negatively with the importance of profit information, and positively with non-financial information for performance evaluation.

Originality/value

In recent years, a significant shift has been observed in Japanese production management with many companies now focusing on profit information instead of cost information. For example, the past studies show that large Japanese manufacturing companies are now using micro-profit centres and include profit information when evaluating factories. However, little empirical evidence is available on performance measurement at the shop floor foreman level, and even less is known about the importance of profit information in the evaluation of these lower level managers.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 10 May 2022

Yutaka Tashiro

The purpose of this study is to analyze the flavonoid composition and organochlorine compounds (OCs) in honey samples from different floral sources on the Ryukyu Islands of Japan…

Abstract

Purpose

The purpose of this study is to analyze the flavonoid composition and organochlorine compounds (OCs) in honey samples from different floral sources on the Ryukyu Islands of Japan, and to determine their nutritional characteristics and the risk of intaking hazardous pollutants.

Design/methodology/approach

Honey samples were collected from various regions of the Ryukyu Islands. Thirty-one samples were analyzed for six flavonoid compounds by high-performance liquid chromatography, and OCs from 14 samples were analyzed by gas chromatography. The differences in flavonoid composition among the samples from different floral sources were determined.

Findings

Honey from Bidens pilosa L. var. radiata Sch. Bip. contained high concentrations of luteolin and apigenin. One sample with polychlorinated biphenyls and two with chlordane compounds were detected in one region; however, their concentrations were lower than those for food regulations.

Originality/value

Novel chemical characteristics in Ryukyu honey, including high amounts of luteolin and apigenin from B. pilosa, were discovered, whereas low OC contamination was observed.

Details

Nutrition & Food Science , vol. 53 no. 1
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 8 March 2022

Jodie Moll

The JAOC has reached an important milestone. It is now 15 years old! This study aims to provide an understanding of the key achievements of the Journal.

Abstract

Purpose

The JAOC has reached an important milestone. It is now 15 years old! This study aims to provide an understanding of the key achievements of the Journal.

Design/methodology/approach

This paper reports the findings of a bibliometric analysis of the Journal.

Findings

The Journal has made significant contributions towards understanding the various purposes or roles of accounting and the context within which it operates in diverse societies. Case studies in the Third Sector and in countries that tend to be unrepresented in many other journals, such as Laos and Vietnam, represent some of the critical contributions of papers published in the JAOC.

Originality/value

This paper provides a review of the Journal. Key achievements are noted along with trends in the usage of theories and topics. Gaps between the aims of the Journal and what it has achieved are also outlined.

Details

Journal of Accounting & Organizational Change, vol. 18 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 2 December 2003

Abstract

Details

The Japanese Finance: Corporate Finance and Capital Markets in ...
Type: Book
ISBN: 978-1-84950-246-7

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