The purpose of this paper is critically discuss the relationship between accounting of commercial and company law in Japan and accounting of the Financial Transaction law (Securities Exchange Law) based on revisions to the Commercial Code and transformation of the triangle regime. Along with the progress of globalization recently, the Japanese accounting system is shifting from The Franco-German type on the Company Law to The Anglo-American type on the Financial Transaction law.
Therefore, on the pros and cons of transformation from dominance of the Company Law to accounting system which is superior to the Financial Transaction Law. Also consider the consideration of interest adjustment by stakeholders other than investors.
This paper analyzes the roles of Government, Industries (Companies) and Universities in the Industry-University-Government Alliance in Japan. The case analysis with the Next Generation Energy and Social System Demonstration Project shows that the role of the Government works as a coordinator to enter the policy of the government and to promote information about technology among the participators. On the other hand, it shows that the role of the Industry is to develop a system and to make diffusion developed systems to cooperate with the government and other companies. Finally, the role of Universities is persuading people by presenting evidence supporting the need for this project. Not just before but also after the project there are important roles for Industry-University-Government Alliances.
The purpose of this paper is to present the learning mechanism of business management capability as a hypothesis from previous research and practical examples of companies. Furthermore, this paper presents an effective way of learning about the basic part of the management capability based on the hypothesis. The management ability here is not the ability to evaluate the past, but the ability to formulate future plans. This basic management capability can be effectively and efficiently acquired by people gaining experience in organizations such as mini-profit centers (MPCs) and small business units. The limitations of this study are as follows. The business management ability shown here is basic, mainly for the execution of operations. The next level of learning requires different skills development. That is business management in a larger organization and innovation creation such as new business development.