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
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)
- Melco 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, Melco Founda-
tion 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) Melco Foundation for Promotion of Science Books Ownership
- In order to promote research on management accounting sciences and foster society concerning management
accounting sciences, Melco 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-
|Name||The Melco foundation|
|Address||AKAMONDORI Bldg. 30-20,Ohsu 3-chome, Naka-ku, Nagoya 460-8315, Japan|
|Established||May 16, 2007|
|Chairman||Yasuyuki Kazusa （Professors Emeritus, Kyoto University）|
|Chairman||Yasuyuki Kazusa||Professors Emeritus, Kyoto University|
|Director||Masaki Aminaka||Professors Emeritus, Meijo University|
|Okura Hidesaku||Chairman(C.E.O),TOKAI ELECTRONICS CO.,LTD.|
|Norio Sawabe||Professor, Graduate School of Management and Graduate School of Economics, Kyoto University|
|Kouhei Jinkawa||Fomer Vice-president, OMRON Corporation
Certified Public Accountant
|Yuta Hoshino||Professors Emeritus, Nagoya City University
Dean＆Professor, School of Modern Management , Sugiyama Jogakuen University
|Makoto Maki||Chairman, Representative Director,MELCO HOLDINGS Inc.|
|Auditor||Kazuo Ishige||Lawyer, HOKUTO Law Office|
|Michiyuki Kondo||Attorney at Law|
|Iwao Tsusaka||Director, MELCO HOLDINGS Inc.
Certified Public Accountant
|Trustee||Chiharu Kozakai||President and CEO,Nagoyalease Co.,Ltd|
|Yoshitaka Kobayashi||Professor, Faculty of Commerce, Waseda University|
|Toshirou Shiraishi||Director of Administration
DAIHATSU DIESEL SHIKOKU CO.,LTD.
|Bunji Nakai||Professors Emeritus, Kyoto University
Professor, Graduate School of Management and Information, Kyushu Institure of Information Sciences
|Masaya Fujita||Professor Emeritus, Kyusyu University
Distinguished Professor, Kumamoto Gakuen University
|Hiroyuki Maki||President and CEO, MELCO HOLDINGS Inc.|
|Tamio Matsuo||Executive Vice President, MELCO HOLDINGS Inc.|
|Katsuhiro Matsumura||Professor Emeritus, Ritsumeikan University|
|Professor, Graduate School of Commerce and Management, Hitotsubashi University|
|Professor, Graduate School of Business Adoministration, Kobe University|
|Hiroshi Okano||Professor, Urban Recearch Plaza, Graduate School of Business, Osaka City University|
|Shogo Kimura||Professor of Management Accounting, Trustee and Vice-President, Nagoya University|
|Tomoaki Sonoda||Professor, Faculty of Business and Commerce, Keio University|