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Heretofore, Japanese companies have been led by outstanding entrepreneurs and acquired a competitive advantage surpassing foreign companies on the global market. However, no matter how excellent an entrepreneur is, taking charge of all the management areas is impossible. Also, as entrepreneurs are human beings, they do not take in charge management forever. In no time, the issue of change of generation appears. At this moment a management system that makes possible a rational management without relying too much on experience, wisdom and intuition of the entrepreneur individual becomes necessary. Management accounting, which provides the accounting information needed for a rational administration, is the core of such a management system.
Management accounting studies in Japan have deepened their understanding of American management studies and have followed a catch up strategy in order to spread them in Japanese companies through many educational opportunities. Actually, most of the Japanese first rank companies have developed outstanding management accounting and some companies have also elaborated their original management accounting techniques. Nevertheless, at a point where most of management accounting fields have achieved to “catch up” the direction, Japanese management accounting studies should change research strategy to aim at proposing original theories. Of course, due consideration should also be given to foreign leading edge in America for example. However, it is more important to transfer the subject of research of the Japanese management accounting sciences to management accounting practices of Japanese companies. Indeed, they represent the accounting front line where management accounting issues to be solved arouse frequently. If management accounting studies are developed actively, many management accounting Japanese experts will, confronting those issues, propose many original management accounting theories to the rest of the world.
Since its foundation by Makoto MAKI, Melco Holdings Inc. have grown largely as a venture company in the field of development, manufacturing and sale of computer related equipment and put stresses on management accounting in order to put into practice a rational management by using efficiently limited human resources, equipment and funds. It is assumed that management accounting is useful and essential not only for venture companies, but also for largest.
In view of its present situation of management accounting studies, Melco Holdings Inc. has created Melco Foundation for Promotion of Science, as a social contribution in order to commemorate its 30 years anniversary. This foundation aims at developing and spreading management accounting through grants for research and theorization related to management accounting practices found in Japanese companies (especially, management accounting techniques, management accounting system, business succession system and management systems related to the field) as well as at contributing to the improvement and develop of sciences and culture in Japan




Grant Actibities

Our goal is to develop and spread management accounting by mean of grants for researches and theorization concerning management accounting practices found in Japanese companies (especially, management accounting techniques, management accounting system, business succession business system and management systems related) in order to contribute to the improvement and development of science and culture in Japan.
1) Research Grant
Grant for research related to formularization or theorization of management accounting activities
2) International Studies Exchange Grant
Funds international studies exchanges in order to promote management accounting studies
3) Publication Grant
Funds publication of research results concerning management accounting sciences and related fields

Activities of Diffusion of Research Studies

Research granted by the foundation are announced publicly through releases and reports of the latest domestic and foreign research results concerning management accounting. Moreover, by returning our benefits to the society through education as well as being convenient for scholars and expanding their range, we contribute to the development and the diffusion of management accounting and play part in the improvement and the development of Japanese science and culture.
1) Melco Journal of Management Accounting Research (MJMAR)
Maki Makoto Foundation for Promotion of Science publishes the “Melco Journal of Management Accounting Research” (MJMAR), a specialized magazine that gathers the cutting-edge research results related to management accounting. Many essays, articles from businessmen and articles of foreign scholars related to excellent management accounting practices, to begin with the research results of searchers who beneficiated of our research grant, are published.
2) Seminars and Symposiums Organization
While enriching knowledge and promoting research exchange about management accounting sciences, Maki Makoto Foundation for Promotion of Science holds research results presentation concerning the outstanding management accounting practices of Japanese companies and lectures of eminent Japanese and foreign scholars by organizing seminars and symposiums for scholars, businessmen and students who are interested in management accounting in order to provide knowledge about management accounting throughout society.
3) Maki Makoto Foundation for Promotion of Science Books Ownership
In order to promote research on management accounting sciences and foster society concerning management accounting sciences, Maki Makoto Foundation for Promotion of Sciences collects, classifies and preserves Japanese and foreign books. We are now preparing a loan service for scholars, businessmen and students interested in manage- ment accounting.

Foundation Outline

Name Maki Makoto Foundation
Address 1701-2,Shimada 4-chome, Tenpaku-ku, Nagoya 468-0056, Japan
TEL/FAX TEL:+81(52)249-8421 FAX:+81-52-308-6891
E-mail info@melco-foundation.jp
Established Mar. 16, 2007
Chairman Hiroyuki Maki(President and CEO, MELCO HOLDINGS Inc.)
Grant Activities
Research Grant Grant for International Studies Exchange Publication Grant
Activities of Diffusion of Research Studies
Magazine Publication Seminars and Symposiums Organization Books Collection / Classification / Preservations


Chairman Hiroyuki Maki President and CEO, MELCO HOLDINGS Inc.
Director Satoshi Agatsuma Professor, Faculty of Law, Seikei University
Shogo Kimura Tokai National Higher Education and Research System
 Vice President, Professor, Graduate School of Economics, Nagoya University
Norio Sawabe Professor, Graduate School of Management and Graduate School of Economics, Kyoto University
Iwao Tsusaka Director, MELCO HOLDINGS Inc. Certified Public Accountant
Masahiro Nakamura Director, Member of the Board, Showa Printing Co.,Ltd.
Hideki Wakabayashi Professor, Graduate School of Management, Department of Management of Technology,Tokyo University of Science
Auditor Kazuo Ishige Lawyer, HOKUTO Law Office
Motoaki Sugimura Patent attorney, Lawyer, Stella Law Office
Trustee Hiroshi Obata Professor,Faculty of Economics,Meiji Gakuin University
Masashi Kitamura Professor, School of Law,Kansai University
Chiharu Kozakai Audit and Supervisory Committee member, TECHNO RYOWA LTD.
Toshirou Shiraishi Farmer,Shiraishi farm
Masafumi Nakahigashi Tokai National Higher Education and Research System
Professor, Graduate School of Law, Nagoya University
Hiromi Maki President, Social Welfare Corporation Care Makis
Tamio Matsuo Director, Member of the Board, MELCO HOLDINGS Inc.
Kazutoshi Mori Distinguished Professor, Institute for Advanced Study, Kyoto University
Selection-Committee (Chairman)
Ko Tasaka
Professor, Faculty of Commerce, Fukuoka University
(Deputy Chairman) Takashi Shimizu Professor, Faculty of Commerce, Waseda University
Katsuhiro Ito Professor, Faculty of Business Administration, Seikei University
Masaru Nakagawa Professor, Faculty of Commerce, Doshisha University
Miya Hiroshi Professor, The Graduate School of Business Administration, Kobe University