Management, Uncertainty, and Accounting

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.

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.