Price: ¥2,200 + tax - Table of Contents - Introduction Part 1: Management Accounting for Business Managers Chapter 1: The Controllability Principle in Responsibility Accounting Objectives of this Chapter Section 1: Building a Basic Model of the Controllability Principle Section 2: Case Study of the Controllability Principle Using Numerical Data Section 3: Examination of the Analysis Results of the Case Study Summary Chapter 2: Empirical Study on Managerial Discretionary Behavior - Case Study of Advertising Expenses Objectives of this Chapter Section 1: Presentation of the Hypothesis on Investment Decisions for Advertising Expenses Section 2: Empirical Analysis of Investment Decisions for Advertising Expenses Summary Chapter 3: Managerial Discretionary Behavior and Changes in Accounting Treatment Objectives of this Chapter Section 1: Presentation of the Income Smoothing Hypothesis Section 2: Explanation of the Sample Regarding Changes in Accounting Methods Section 3: Empirical Analysis of the Income Smoothing Hypothesis Summary Chapter 4: Selective Reporting of Financial Ratios - Case Study of the Retail Industry Objectives of this Chapter Section 1: Selection of Sample Companies and Hypothesis - Research Methods - Section 2: Results of the Analysis of Selective Reporting of Financial Ratios Summary Chapter 5: Research on the Financial Effects of Adopting Just-In-Time (JIT) Objectives of this Chapter Section 1: Indicators for Measuring the Financial Effects of Adopting JIT Section 2: Prior Research on JIT by Balakrishnan, Linsmeier and Venkatachalam and Kinney and Wempe Summary Chapter 6: The Role of Management Accounting Professionals - Certified Management Accountant (CMA) - Objectives of this Chapter Section 1: The Importance of the Functions of a Certified Management Accountant (CMA) Section 2: The Certification System for Certified Management Accountants (CMA) Section 3: Examination Subjects for Certified Management Accountants (CMA) Summary Part 2: Management Accounting for the Management of School Corporations Chapter 7: Financial Analysis of School Corporations and Utilization of Financial Analysis Ratios Objectives of this Chapter Section 1: The Usefulness of Financial Ratios of the Japan Private School Promotion and Mutual Aid Corporation Section 2: Examination of Financial Ratios of the Private School Administration Division, Higher Education Bureau, Ministry of Education, Culture, Sports, Science and Technology Summary Chapter 8: Thinking on the Source of Funds for University Establishment by School Corporations Objectives of this Chapter Section 1: Methods of Calculating Financial Resources up to 2004 Section 2: Methods of Calculating Financial Resources after 2004 Sum...