Language：English   Publishing type：Research paper (scientific journal)   Publisher：Springer  

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Language：English   Publishing type：Research paper (scientific journal)   Publisher：Springer  

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Language：English   Publishing type：Research paper (scientific journal)   Publisher：Emerald  

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<title content-type="abstract-subheading">Purpose</title>
This study aims to examine how the COVID-19 pandemic affected telework initiatives in Japanese companies and investigate the factors that affect telework based on the technology, organization and environment (TOE) model, through the analysis of published documents.


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<title content-type="abstract-subheading">Design/methodology/approach</title>
Document analysis was adopted. Documents were collected from English news articles in the <italic>Nikkei Asian Review</italic> and <italic>Nikkei Asia</italic> which cover Japan's economy, industries and markets. The results of surveys by the Persol Research Institute and Tokyo Chamber of Commerce and Industry were also provided to discuss factors promoting and hindering telework. Content analysis was adopted to analyse the documents.


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<title content-type="abstract-subheading">Findings</title>
COVID-19 had an unavoidable impact on the implementation of telework that the government had previously failed to instigate. Japanese listed companies tend to implement telework, whereas small- and medium-sized companies are struggling. The ratio of telework has been low even after the declaration of the state of emergency because there exist organizational, technological and environmental barriers to telework in Japan.


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<title content-type="abstract-subheading">Originality/value</title>
This study contributes to discussions on work style reform by focusing on the impacts of the COVID-19 pandemic on telework. This research also gives new insight into operationalization of telework in organizations not only in Japan but also in other countries known for low rates of telework and inflexible work styles such as Korea.


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DOI： 10.1108/cg-09-2020-0390

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Other Link： https://www.emerald.com/insight/content/doi/10.1108/CG-09-2020-0390/full/html

Language：English   Publishing type：Research paper (scientific journal)   Publisher：Emerald  

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<title content-type="abstract-subheading">Purpose</title>
This study aims to examine the integration of integrated reporting (IR) into the formal control systems (FCSs) early adopters use to implement IR, and investigate whether it drives informal control systems (ICSs) change at this early stage.


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<title content-type="abstract-subheading">Design/methodology/approach</title>
A case study was conducted in seven large Japanese companies. Data were gathered through semi-structured interviews and e-mail exchanges with the managers responsible for developing integrated reports in Japanese companies that excel in IR practices. Content analysis was adopted to analyze the data.


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<title content-type="abstract-subheading">Findings</title>
The results showed incremental changes to the integration of IR into FCSs. However, the integration may not cause radical changes to ICSs because all sample companies recognized the importance and necessity of embedding integrated thinking in all levels of companies to put it into practice for value creation over time.


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<title content-type="abstract-subheading">Originality/value</title>
This study contributes to IR research from an internal corporate perspective. Specifically, this study provides new knowledge on the relationships between IR and MCSs. This research also gives new insight into operationalization and internalization of sustainability in terms of IR and MCSs in companies, not only in Japan, but also worldwide.


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DOI： 10.1108/cg-06-2020-0238

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Other Link： https://www.emerald.com/insight/content/doi/10.1108/CG-06-2020-0238/full/html

Language：English   Publishing type：Research paper (scientific journal)  

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Language：English   Publishing type：Research paper (international conference proceedings)   Publisher：British Academy of Management  

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Language：English   Publishing type：Research paper (other academic)  

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Language：English   Publishing type：Research paper (international conference proceedings)   Publisher：Australian & New Zealand Academy of Management  

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Language：English   Publishing type：Research paper (scientific journal)   Publisher：World Scientific Publishing Co.  

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Language：Japanese   Publishing type：Doctoral thesis  

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Language：English   Publishing type：Research paper (scientific journal)   Publisher：Emerald Group Publishing Ltd.  

Purpose: Corporate social responsibility (CSR) has become part of daily business for small- and medium-sized enterprises (SMEs) in Japan. The purpose of this study is to explore how management control systems (MCSs) can support the translation of activities into CSR actions using a case study of a SME in Japan. Design/methodology/approach: The case is based on an interview with a CEO of a SME in Japan. The paper contributes to the discussion on CSR and MCSs and investigates the integration of CSR activities in SMEs in Japan through MCSs. Findings: The case company’s formal control systems incorporate environmental and social aspects that are reflected in its top-down, stakeholder-centered approach into CSR through a formal CSR policy. An informal control system is evident and reflected in the CEO’s emphasis on creating shared value by implementing CSR. An interactive control system, a type of formal control system, is useful in the interactions between CEOs and employees and in translating the opinions of stakeholders into CSR actions. Formal control systems can be supported by informal control systems in the implementation of CSR activities. Originality/value: This research contributes to the management accounting literature by showing that formal and informal control systems can support the motivation of employees and the integration of stakeholders’ opinions on the implementation of SMEs CSR activities in Japan. The MCS approach also contributes to SMEs in Japan that seek to address the demographic and economic challenges.

DOI： 10.1108/CG-05-2017-0105

Scopus

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Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)   Publisher：明治大学国家試験指導センター経理研究所  

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Language：English   Publishing type：Research paper (scientific journal)   Publisher：Korean Research Academy of Distribution and Management  

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Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：一般財団法人産業経理協会  

CiNii Article

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Language：English   Publishing type：Research paper (scientific journal)   Publisher：WILEY-BLACKWELL  

Management accounting research regarding corporate social responsibility (CSR) implementation in Japan has yet to address the lack of empirical research examining the processes, styles and efficacy of communicating CSR activities. Thus, this study conducts survey interviews with 12 Japanese corporations to examine how Japanese companies implement CSR activities in terms of the formal control system (FCS) and informal control system (ICS) of management control systems (MCS). The results of these interviews identified how Japanese managers employ the MCS approach to implement CSR. Hoshin kanri, a non-financial control component of the FCS, supports successful implementation of CSR under the organizational climate dictated by the ICS. This MCS approach is enhanced by three factors that reflect characteristics of Japanese management: employee commitment, a consensus decision making process and long-term management. Copyright (c) 2015 John Wiley & Sons, Ltd and ERP Environment

DOI： 10.1002/bse.1896

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Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)   Publisher：明治大学国家試験指導センター経理研究所  

CiNii Article

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Language：English   Publishing type：Research paper (scientific journal)   Publisher：Faculty of Management & Finance, University of Colombo  

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Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)   Publisher：明治大学大学院  

CiNii Article

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Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：日本原価計算研究学会  

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Language：English   Presentation type：Oral presentation (general)  

Venue：Universiti Teknologi Malyaia, Kuala Lumpur  

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Language：Japanese   Presentation type：Oral presentation (invited, special)  

Venue：成城大学 (東京)  

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Language：Japanese   Presentation type：Oral presentation (general)  

Venue：明治大学 (東京)  

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Language：English   Presentation type：Oral presentation (general)  

Venue：Meiji University (Tokyo, Japan)  

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Language：English   Presentation type：Oral presentation (general)  

Venue：University of South Australia Business School (Adelaide, Australia)  

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Language：English   Presentation type：Oral presentation (general)  

Venue：WHU – Otto Beisheim School of Management (Vallendar, Germany)  

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Language：English   Presentation type：Oral presentation (general)  

Venue：Maya Hotel (Kuala Lumpur, Malaysia)  

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Language：English   Presentation type：Oral presentation (general)  

Venue：Taj Samudra Hotel (Colombo, Sri Lanka)  

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Language：English   Presentation type：Oral presentation (general)  

Venue：The Royale Chulan Hotel (Kuala Lumpur, Malaysia)  

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Language：Japanese   Presentation type：Oral presentation (general)  

Venue：立命館大学 (草津市・滋賀)  

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Language：Japanese   Presentation type：Oral presentation (general)  

Venue：横浜国立大学 (横浜市・神奈川)  

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Language：Japanese   Presentation type：Oral presentation (general)  

Venue：国士舘大学 (東京)  

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Language：Japanese   Presentation type：Oral presentation (general)  

Venue：早稲田大学 (東京)  

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