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Palgrave Macmillan

Management, Uncertainty, and Accounting

Case Studies, Theoretical Models, and Useful Strategies

  • Book
  • © 2019

Overview

Authors:
  1. Akira Nishimura

    1. Beppu University, Beppu-city, Japan

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  • Offers new models for managing uncertainty in global markets
  • Provides numerous case studies for businesses to use in figuring out what works and what does not
  • Explores different national styles of risk management and their relative advantages and disadvantages

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Table of contents (13 chapters)

  1. Front Matter

    Pages i-xxv
    Download chapter PDF

  2. Introduction

    • Akira Nishimura
    Pages 1-29

  3. Enterprise Governance and Management Accounting from the Viewpoint of Feed-Forward Control

    • Akira Nishimura
    Pages 31-50

  4. Conceptual Analysis of Value-Based Management and Accounting: With Reference to Japanese Practices

    • Akira Nishimura
    Pages 51-72

  5. Uncertainty and Management Accounting: Opportunity, Profit Opportunity, and Profit

    • Akira Nishimura
    Pages 73-95

  6. Profit Opportunity, Strategic Innovation, and Management Accounting

    • Akira Nishimura
    Pages 97-127

  7. Strategic Management Accounting and Feed-Forward Management: With Reference to the Unified Management of Profit Opportunity and Risk

    • Akira Nishimura
    Pages 129-152

  8. Transforming Cost Design into Environmentally Conscious Cost Design in Japan: Likelihood and Problems for Further Development

    • Akira Nishimura
    Pages 153-183

  9. Comprehensive Opportunity and Lost Opportunity Control Model and Enterprise Risk Management

    • Akira Nishimura
    Pages 185-213

  10. Foreign Exchange Risk and Profit Improvement in the Comprehensive Opportunity and Lost Opportunity Control Model

    • Akira Nishimura
    Pages 215-241

  11. Synthesis of Environment, Risk, Function, and Cost in Profit Design

    • Akira Nishimura
    Pages 243-253

  12. Recent Development and Features of Management System in China: The Case of Cellular Phone Handset Manufacturers

    • Akira Nishimura
    Pages 255-282

  13. Examination of Chinese Enterprise Risk Management from the Perspective of the Integrated Management of Profit Opportunity and Risk

    • Akira Nishimura
    Pages 283-316

  14. Correction to: Management, Uncertainty, and Accounting

    • Akira Nishimura
    Pages E1-E1

  15. Back Matter

    Pages 317-350
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Keywords

About this book

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. 

Reviews

“This book offers valuable insights into the management of uncertainty and business enterprises risk. Propelled by clear construct and communication, Nishimura introduces an innovate model (COLC) that embodies forward-looking, globalized understandings of how managers can exploit profit opportunities, transform risk into profit opportunities, and minimize enterprise risk. This book is for every manager who is serious about promoting business competitiveness and success.” (Ralph Adler, Professor, Department of Accountancy & Finance, University of Otago, New Zealand)

“Nishimura’s discussion on the need for feed forward control in today’s dynamic and uncertain world is exceptionally brilliant.  The emphasis on the need for strategic management accounting tools to transform risk into profit opportunities is well articulated.  Indeed, this thought provoking book is a “must read” for any business wanting to remain competitive, be it SMEs or multinational organizations.” (Maliah Sulaiman, Professor, Faculty of Economic and Management Science, International Islamic University, Malaysia)

“This book brings together Nishimura’s considerable knowledge, developed over a long and illustrious career, of the discipline of management accounting across a wide range of topics.  These include such matters as strategic innovation, uncertainty and risk, together with feed-forward control, cost design and opportunity control.  The book provides an invaluable insight into ideas underpinning Japanese management accounting that are often very different to those encountered elsewhere in the accounting literature.” (Roger Willett, Professor, School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand)

Authors and Affiliations

  • Beppu University, Beppu-city, Japan

    Akira Nishimura

About the author

Akira Nishimura, Emeritus Professor of Kyushu University and Visiting Professor of Beppu University, has published numerous books on management accounting. He previously served as President of Beppu University and Dean of Faculty of Economics at Kyushu University. 

Bibliographic Information

  • Book Title: Management, Uncertainty, and Accounting

  • Book Subtitle: Case Studies, Theoretical Models, and Useful Strategies

  • Authors: Akira Nishimura

  • DOI: https://doi.org/10.1007/978-981-10-8989-3

  • Publisher: Palgrave Macmillan Singapore

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s) 2019

  • Hardcover ISBN: 978-981-10-8988-6Published: 03 August 2018

  • Softcover ISBN: 978-981-13-4291-2Published: 29 December 2018

  • eBook ISBN: 978-981-10-8989-3Published: 23 July 2018

  • Edition Number: 1

  • Number of Pages: XXV, 350

  • Number of Illustrations: 33 b/w illustrations

  • Topics: Corporate Governance, Business Strategy/Leadership, Risk Management

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