Management, Uncertainty, and Accounting

This book is a capstone to the magisterial career of one of Japan's most senior scholars of risk, accounting, and management. How can companies and organizations navigate today's world, rife with unexpected challenges and opportunities? In this trenchant book, Nishimura offers case studies, theoretical models, and useful strategies for the new normal. This book will be useful to scholars, businesspeople, and bankers. Inhaltsverzeichnis 1. Introduction.- 2. Enterprise Governance and Management Accounting from the Viewpoint of Feed- forward Control.- 3. Conceptual Analysis of Value-based Management Accounting: with Reference to Practices.- 4. Uncertainty and Management Accounting: Opportunity, Profit Opportunity and Profit.- 5. Profit Opportunity, Strategic Innovation and Management Accounting.- 6. Strategic Management Accounting and Feed-forward Management: with Reference to the Unified Management of Profit Opportunity and Risk.- 7. Transforming Cost Design into Environmentally Conscious Cost Design in Japan: Likelihood and Problems for Further Development.- 8. Comprehensive Opportunity and Lost Opportunity Control Model and Enterprise Risk Management.- 9. Foreign Exchange Risk and Profit Improvement in the Comprehensive Profit Opportunity and Lost Opportunity Control Model.- 10. Synthesis of Environment, Risk, Function and Cost in Profit Design.- 11. Recent Development andFeatures of Management System in China: the Case of Cellular Phone Handset Manufacturers.- 12. Examination of Chinese Enterprise Risk Management from the Perspective of the Integrated Management of Profit Opportunity and Risk.