No. 44 2000 The Social Shaping of a Medicinal Drug Takuji Hara
The Use of Information Technology under the Influence of National Culture : A Literature Review Norio Kambayashi
Market Integration and Inter-Province Freight Flows in China Huang Lin
No.43 1999 Three-step Flow of Communication In R&D Organization Tsutomu Harada
Use of Information Technology In Different National Cultures:A Consideration of Research Contexts and Metiodologies Norio Kambayashi
The possibility of “Bottom-up Type”Liberalization: the Case of Japan-US Markets Hideki Murakami
Previous Studies on the Locus of Innovation and Its Determinants: Literature Review Susumu Ogawa
Discretionary Earnings Management through Accounting Accruals In Response to Anticipated Corporate Tax Rate Changes Kazumi Suzuki,
Takayoshi Okabe
No.42 1998 The Job Content and Management Structure of Blue-collar Workers under the Influence of Information Techonology : Empirical Evidence from Japanese Manufacturing Companies Norio Kambayashi
The Impacts of Metorship upon Middle Manager’s Psychological Empowerment and their Leadership Behavior : Empirical Analyses of Direct and Indirect Impacts Toshihiro Kanai,
Hiroshi Fujii,
Hiroya Hirakimoto
Reform der Konzernrechnungslegung In Japan Masatoshi Kuroda
Die Rolle der Jahresabschlußprüfung für die Weitergabe von Informationen über die Risiken von Unternehmen am Kapitalmarkt in Japan Fumio Naito
The Institutional Relationship between Tax Accounting and Financial Reporting In Japan : Consideration of the Principle of the Definite Settlement of Accounts Kazumi Suzuki
No.41 1997 Industrial Technological Trajectories and Corporate Technology Traditions : the Development of Antibacterial Drugs In Japan Takuji Hara
New Roles of Middle Managers under the Influence of Information Technology : A New paradigm of Personnel Management Norio Kambayashi
Good and Bad Scenarios for Japanese HRM Systems : Short and Long Term Adaptability of Individuals In an Organization with Special Reference to Entry Management and the Plight of Middle Managers In Japan Toshihiro Kanai
Grundzüge der Jahresabschlüsse japanischer Aktiengesellschaften -Grundlagen für einen Vergleich mit den jahresabschlüssen deutscher Kapitalgesellschaften- Masatoshi Kuroda
Sales Process Innovation In Japan Katsuyoshi Takashima
No.40 1996 Technical Innovation In the Japanese Paint Industry Takuji Hara
Organisational Structure and Employee’s Job Content : From Job Design to Organisation Design Norio Kambayashi
A Game Theoretic Analysis of the Competition In Marketing Channels Masayoshi Maruyama
The Quality Competition among Japanese Major Airlines after the Regulatory Change of 1985 Hideki Murakami
Relationship Between Corporate Groups and Auditors In Japan Kazumi Suzuki
No.39 1995 New Forms of Management Organization under New Technology : Some Empirical Evidence Norio Kambayashi
Seven Entrepreneurial Paradoxes and the Taxonomu of Networking : the Cases of the MIT Enterprise Forum, the Smaller Business Association of New England and the Yokohama Venture Business Club Toshihiro Kanai
Überblick über die externe Rechnungsligung der Japanischen Unternehmen Masatoshi Kuroda
Coordination and Communication In Vertical Relationships Masayoshi Maruyama
Das japanische Produktionssystem Im Kontext des Internationalen Vergleichs Masayuki Munakata
No.38 1994 Sharing Naïve Causal Models In an R and D Setting : What Is Good for a Company May or May Not Be Good for Individuals Tadao Kagono,
Toshihiro Kanai
Organization Design Under New Technologies : Towards Humanization of Work Norio Kambayashi
On the Fusion of International Transport Markets Kunio Miyashita
Bubers In Big Retailers : their Source and Content of
Information 		Susumu Ogawa
Towards a Theory of Hierarchical decentralization Hideo Suehiro
No.37 1993 Human Capital Accumulation And North-South Trade Fumio Dei
Living with Task Dependence : the Key To Innovative Managerial Behavior Toshihiro Kanai
The Formation of Audit Decisions for Uncertainty of Business Enterprises Fumio Naito
Proprietorship Theory In Accounting : An Historical Perspective Tsuneo Nakano
Japanese Style of Management Koji Okubayashi
No.36 1992 Entrepreneurial Networks Across Oceans to Promote International Strategic Alliances for Small Businesses Toshihiro Kanai
Luca Pacioli and His Treatise on Bookkeeping Osamu Kojima,
Tsuneo Nakano
Probleme der Bilanzierung von Projekten im Anlagenbau Marcell Schweitzer
Erich kosiol – eine Würdingung Jürgen Hauschildt,
Wiflred Krüger,
Hans-Ulrich Küpper
No.35 1991 Collective Bargaining and Co-Determination In the FRG : the Uniqueness of Coexistence Shyam L.. Agarwal
Senior Executive Women of Japan Barbara B. Bunker
The Industry Speed of Stock Price Reaction to Accounting Earnings Announcements : An Empirical Evidence from the Tokyo Stock Exchange Masatoshi Goto
The Friendman-Savage Hypothesis and the Downward Sloping Liquidity Preference Schedule Yuzo Honda,
Hiroshi Ohta
Informationsfunktion des außerordentlichen Berichts nach dem Börsengesetz in Japan -Eine Emirische Analyse- Fumio Naito
No.34 1990 Organization Design -Some Theoretical Considerations Arthur Francis
Transplantation of Japanese Management Tadao Kagono
Vertical Market Structure and Price Competition Masayoshi Maruyama
Stock Price Reaction to the Depreciation Switch and Its Tax Implication Hisakatsu Sakurai
Allocation Practicies of Corporate Costs In Japan Takeyuki Tani
No.33 1989 A Case Study of Communications Patterns In a Japanese Manufacturing Company In the UK Geoffrey A. Broad
On the Optional Thresholds and Targets for Money Holding under Uncertainly Yuzo Honda/Hiroshi Ohta
Social Status of Professional Engineers In Japan Koji Okubayashi
Note on Indexation of bargaining Outcomes Hideo Suehiro
Grundsätze Ordnungsmäßiger Buchführung (GoB) und True and Fair View Klaus v. Wysocki
No.32 1988 Measurement of the Non-Equivalent Exchange and the Rate of Surplus Value, In Japan Kazuhisa Matsuda
Neubegründung der Betriebswirtschaftslehre aus Unternehmerfunktionen Deiter Schneider
Values and Attitudes of Japanese Production Engineers toward Workers under Microelectronics Innovation Koji Okubayashi
Foreign Investment and Intermedeate Goods Trade Fumio Dei
Entrepreneurial Networking at the MIT Enterprise Forum : Analysis of paradoxes Toshihiro Kanai
No.31 1987 A Note on the Theory of Measuring Interfirm Relationships Yusaku Futatsugi
Work content and Organisational Structure of Japanese Enterprises under Microelectronic Innovation Koji Okubayashi
Cross-hauling of Direct Investment Fumio Dei
The Information Content of Annual Accounting Announcements : Evidence on the Tokyo Stock Exchange Hisakatsu Sakurai
Decision Making Criteria for Urban Public Transport : the London Method Ken’Ichi Shoji
Differentiation of Contrasting Cosmologies among R&D Personnel : Subtlety In Japanese R&D Management Toshihiro Kanai
Rational Learning Processes and Exchange Rate Dynamics In a Sluggish Price Model Shinsuke Ikeda


No.30
1986		 Sozial-ökonomische Probleme und Erfahrungen beim Einsaty von Industrierobotern(IR)in der DDR Ekkehard Sachse
Handlungskompotenz als Komponente der Arbeitsverlässigkeit Helmut Kulka
Externe Rechnungslegung der japanischen Aktiengesellscahften Masatoshi Kuroda
Microeconomic Problems of Rationalization Marcell Schweizer
Production, Investment and Production Techinique Hisao Hisamoto
Manager’s Environment Cognition and Organizational Design : A Simple Contingecy Model Hideo Suehiro
No.29 1985 Zur Frage der Jahreserfolgsrechnung bei fortgesetzen Preissteigerungen bzw. Preisminderungen-die Konzeptioin der synchronen Erfolgsrechnung Helmut Koch
Ergonomische Aspekte der Störungsidentifikatiion bei maschinenstillständen Helmut kulka
Produktionscontrolling auf der Basis von Betriebsmodellen Gert Laßmann
New Technologies and their Effects on Employment and Social Security Karl-Heinz Schmidt
Die Neugestaltung des deutschen Bilanzrechts auf der Grundlage der Bilanzrichtlinie der Europäischen Gemeinschaft Günter Wöhe
On Job Content In the U.S.S.R. Koji Okubayashi
No.28 1984 Ergonomie als Bestandteil der Ingenieurausbildung in der DDR Helmut Kulka
Humanization of Work as Quality of Working Life Kohi Okubayashi
An Evolutional View of Organizational Adatation: United States vs.japanese Firms Tadao Kagono/Ikujiro Nonaka/Kiyonori Sakakibara/Akihiro Okumura
A Disequilibrium Analysis In an IS-LM Framework -the Economics
of the Interest‐Rate Regulation-		 Yoichi Iwasa
No.27 1983 Die Entwicklung des Lohn-und Tarifsystems in der DDR Ekkehard Sachse
Characteristics of Socialist Economy Günter Schmidt
Determination of Labour-Inputs for Joint Products by Determining Main Products Kazuhisa Matsuda
Die neue Entwicklung in der Versicherungswissenschaft Atsushi Takao
Bank Liability Management and Financial Instability Yoichi Iwasa
No.26 1982 Die Bedeutung der handlungstheoretischen Konzeption für dieBetriebswirtschaftliche Theorie Helmut Koch
Verbraucherschutz in der Versicherungs-wirtschaft -Eine ökonomische Studie under Berücksichtigung der Erfahrungen in Japan Kazuya Mizushima
International Trade In A Growing Economy Akihiro Amano
Vergleichende Analyse der Jahresabschlüsse japanischer und deutscher Großunternehmen -am Beispiel der Aktiengesellschaften der Industrie Masatoshi Kuroda
no.25 1981 The Theory of minimum Profit Constraint and Its Application Helmut Koch
The Race to Set International Standards for Financial Accounting and Reporting Gerhard G. Mueller
Die Entwicklung des Arbeitseinkommens, der gesellschaftlichen Konsumtionsfonds und die Erhöhung des Lebensniveaus der Werktätigen in der DDR Ekkehard Sachse
A Taxonomy of Non-Zero Sum Two Person Games Takashi Iga
The Yen-Dollar Exchange Rate and the Macro-Behavior of the Japanese Economy Akihiro Amano
Mechanistic vs. Organic Management Systems : A Comparative Study of Adaptive Patterns of U.S.and Japanese Firms Tadao Kagono/Ikujiro Nonaka/Akihiro Okumura/Kiyonori Sakakibara/Yoichi Komatsu/Adinobu Sakashita
No.24 1980 Grundlagen der Reproduktion des Arbeitsvermögens im Sozialismus Hanna Grabley and Ekkehard Sache
The Principles of Wage-Payment under Socialism Susumu Kaido
Flexible Exchange Rates and Macroeconomic Management : A Study of the Japanese Experiencee, 1973-78 Akihiro Amano
A Test of the “Bigger Fool” Thought of Conglomerate Valuation Shigeki Sakakibara
No.23 1979 The Information Content of Annual Accounting Income Numbers of German Corporations -A Review of German Accounting Standards and Some Preliminary Empirical Results A.G.Coenenberg and E..Brandi
Some Thoughts on the Determination of Labor-Inputs Kazuhisa Matsuda
FLEX1　: A Quarterly Model of the Japanese Flexible Exchange Rates System Akihiro Amano
A Quarterly Econometric Analysis of conference Freight Levels Kunio Miyashita
No.22 1978 Die Entwicklung des Rechnungswesens in der DDR Ernst Kupfernagel
On the Decomposition Principle Takashi Iga
An Economic Analysis of Stockholdings Yusaku Furatsugi
Typologie der Theorien fur Technik und Industriebetriebswirtschaftslehre Masayuki Munakata
Some Problems In the “Humanizatin of Work” Koji Okubayashi
No.21 1977 Development and Present State of Organization Theory In the German-Speaking Countries Erwin Grochla
Neuere Entwicklungen In der Deutschen Betriebswirtschaftslehre Wolfgang Lücke
Grundfragen und Neue Probleme bei der Gestaltung des Arbeitseinkommens der Werktätigen im Sozialismus Ekkehard Sachse
Theorems of Investment Truncation Kazuhisa Matsuda/Nobuo Okishio
The Critical Systematization of Accounting Postulates Ryuji Takeda
A Conceptual Note on Corpotate Strategy and Organizational
Stracture		 Tadao Kagono
No.20 1976 Establishment of Accounting Standards In the U.S. and a Review of Some Current Problims Thomas F. Keller
Business Administration of Industry Noboru Inaba
Export Price Behavior In Selected Industrial Countries Akihiro Amano
Flow of Funds Accounts and Capital Market Structure In Japan(3) Jiro Ono
Theories of Personnel Management In the 1920’s Koji Okubayashi
Manaerial Objectives and Corporate Behavior : An Empirical Analysis Tadao Kagono
No.19 1975 Heutiger Stand und Problematik der Unternehmensbesteuerung In Deutschland Günter Wöhe
Economic Aspects of Organization Theory and Decision Theory Marcell Schweitzer
Causality and Matching Concept Ryuji Takeda
Flow of Funds Accounts and Capital Market Structure In Japan(2) Jiro Ono
A Causal Model of Shopping Bebavior Masanori Tamura
Ein Abriss der Theorie der Seeverkehrsmärkte Kunio Miyashita
Personnel Management In the United States during the 1920’s Koji Okubayashi
No.18 1974 Characteristics of Informatinon Accounting Ryuji Takeda
A Quarterly Econometric Model of the Japanese Current Account Balance of Payments, 1961-1970 Akihiro Amano
Zur Kursumrechnung der Jahresabschlüsse Gemäss den Stellungnajmen des Unternehmungsrechnungsrats(Kigyokaikei-shingikai) in Japan Masatoshi Kuroda
Capital Market Structure In Japan (1) Jiro Ono,
Koji Okubayashi
No.17 1973 Entwicklung und Aufgaben der Arbeitsökonomie in der Deutschen demokratischen Republik Ekkehard Sachse
The Charactertistics and Trends of Domestic Market for the Products of Small Business In Japan Yukichi Arakawa
The Internal Rate of Interest and the Rate of Profit Kazuhisa Matsuda
Relationship of Efficiency of Investment to Growth Rate
of Capital		 Takashi Iga
Requirements for Auditing Theory Masaatsu Takada
No.16 1972 Die unternehmerische Entscheidung und ihre Bedeutung für den marktwirtschaftlichen Prozeß Karl Hax
Die Mitbestimmung der Arbeitnehmer in der Bundesrepublik Deutschland Fritz Voigt
Die staatliche Förderung von Auslandsinvestitionen der deutschen Industrie Dieter Schneider
Der Ausweis vom Konzerngewinn im aktienrechtlichen Konzernabschluss Masatoshi Kuroda
A Functionalist’s “Systems Concept” In Marketing Masanori Tamura
Über die Theorie der Preisbildung in der Linienschiffahrt Kunio Miyashita


No.15 1971 Zur Optimalen Planung des Produktionsprogramms
bei Einzelfertigung		 Herbert Jacob
Die Entwicklung des Management Accountings in der Gegenüberstellung
zu dem Financial Accounting 		Kazuo Mizoguchi
On the Development of Marketing Studies In Japan Yukichi Arakawa
A Quarterly Econometric Model of the Japanese International
Service Transactions : 1961-1968		 Akihiro Amano
Zum Problem der Eliminierung der Konzernzwischengewinne Masatoshi Kuroda
Recent Studies of Public Enterprise In Britain; A Review
Article		 Hiroshi Sasaki
No.14 1970 Probleme zur Ermittlung des substantiellen Gewinns Wolfgang Lücke
The Problem of Medium and Small Industries Noboru Inaba
Die Problemmatik der Integration der Standardkostenrechnung
mit der Budgetkontrolle 		Kazuo Mizoguchi
A Note on the Nature of “Financial Risk” Akio Mori
Eine Studies Über die Wettbewerbs und Monopoltheorie der
Versicherung 		Kazuya Mizushima
Der konsolidierte Jahresabschluss in Japan Masatoshi Kuroda
No.13 1969 Medium and Small Industrial Capitals and Monopoly Capital
-Concrete Development of Problems of Medium and Small Industries
(2)		 Noboru Inaba
Internal Rates of Interest and Growth of Capital Kazuhisa Mtsuda
The Individual as Total and the Total as Individual -Schmalenbach
on Aperiodec Income-		 Hisashi Tanihata
The Structure of Basic Accounting Postulates Ryuji Takeda
No.12 1968 Investitionsvolumen und Abschreibungen Horst Albach
The History of Stock Price analysis and the Search for
an Investment Value Criterion		 Saichiro Suminoe
Medium and Small Industrial Capitals and Labor Noboru Inaba
Grundlagen der LIFO-mässigen Abschreibung Ryuji Takeda
A Structural Model of Personal Influence In the Deffusion
Process of a New Product		 Masanori Tamura
No.11 1967 The Consumed-basis Thought In Cost Accounting Otojiro Kubota
Formation of Medium and Small Industries and their Importance
from a Quantitative Aspect		 Noboru Inaba
Insurance Industry In the Formative Stage of Modern Industries
during the Meiji Period of Japan		 Kazuya Mizushima
Urform und Entwicklung der pagatorischen Buchhaltung und
Bilanz in Japan bis zum Jahre 1930		 Masaatsu Takada
Der Abweichungen zwischen dem Unternehmungsgewinn und
dem steuerpflichtigen Einkommen in Japan		 Ryuji Takeda
On Stability of the Balance of Payments Adjustment Mechanisms Akihiro Amano
No.10 1966 Accounting of Allowance for Lost Cost -Valuation at the
Lower of Cost or Market Reconsidered-		 Katsuji Yamashita
Minimization of the Rates of Public Enterprises Tatsuo Takenaka
Studies In the Problems of Medium and Small Industries
In Japan		 Noboru Inaba
Über die ökonomische Bewertung der Investition im Verkehr Kazuo Akiyama
Neure Entwicklungen in der Grenzplankostenrechnung Tetsuo Kobayashi
Der handelsrechtliche Jahresabshluß der japanischen Aktiengesellschaft Masatoshi Kuroda
No.9 1965 Problems on Measuring the Balance of Payment on Shipping
Account		 Itaro Irie
A Theory on the Nature of Double-entry Bookkeeping Yoshiro Toda
Two Approaches to the Solution of the Rate-of -return
Method Versus the Present-value Method In Investment Decision		 Yasutaro Tamba
Development of the Problem of Medium and Small Industries
In Japan		 Noboru Inaba
The Multi-divisional Organization In Japan Kuniyoshi Urabe
Recent Low Wages and the Minimum Wage System In Japan Susumu Kaido
No.8 1964 Die Rechnungslegungsvorschriften des Japanischen Handelsgesetzes
zur Sicherung des Reinvermögens 		Katsuji Yamashita
The Basic Structure of the Cost Accounting Standards In
Japan		 Otojiro Kubota
Necessary Conditions for the Existence of Medium and Small
Enterprises In Industry 		Noboru Inaba
Security Credit In Japan Today Saichiro Suminoe
The Consolidation of Japanese Shipping Companies and Its
Background		 Tadanari Takamura
On the Thoery of Optimum Foreign Investment Akihiro Amano
No.7 1963 Historical Development of Commodity Exchanges In Japan Masanori Kambayashi
Histoire Résumée des Affaires D’assurance
Privée au Japon 		Hiroshi Suguro
Einige Probleme der Preispolitik der Versicherungsunternehmen
im Wettbewerb		 Kazuya Mizushima
Kostenrechnung und Unternehmensführung in Japan Kazuo Mizoguchi
The Law of Wages In Capitalism Susumu Kaido
“Overloan”of Commercial Banks In Japan Ryuichiro Ishii
No.6 1962 The Nature of a Publicly-owned Public Utility Tatsuo Takenaka
The Character and Law of Wages under Socialism Susumu Kaido
Planning Prices and Labor Productivity under Labor Input
Minimizing Plans		 Kazuhisa Adachi
Die Bedeutung der Wichtigkeit der Selbstfinanzierung Akio Mori
Zur Entwicklung der deutschen dynamischen Bilanztheorien Ryuji Takeda
Increasing Productivity, Terms of Trade, and Protection Akihiro Amano
Organized Stock Markets In Japan Hideo Hirata
No.5 1961 On Some Pecurialities of the Japanese Wages System Yoshimoto Kobayashi
A Mutual Approach Between the Public and the Private Enterprise Tatsuo Takenaka
A Short History of Economics of Socialist Enterprise In
the U.S.S.R.		 Susumu Kaido
Labor Productivity Indexes and Theoretical Labor Productivity Kazuhisa Adachi
Drei Relative Wahrheiten Hisashi Tanihata
The Structure of Retail Trade In Japan Yukichi Arakawa
Organized Securities Exchanges In Japan Hideo Hirata
No.4 1960 Erkenntnisgegenstand und methodologischer Standort der
Betriebswirtschaftslehre		 Erich Kosiol
Some Theoretical Aspects of Trade Liberalization and Relaxation
of Exchange Ccontrol In Japan		 Itaro Irie
Planning under Uncertain Expectations Waldemar Wittmann
Integration of Enterprises In Japan Noboru Inaba
Die Wahrheit der Periodenrfolgsrechnung Hisashi Tanihata
The Relative Importance of Internal Financing and External
Financing		 Akio Mori
No.3 1959 Cost and Efficiency of International Marketing with Special
Reference to Imports of Raw Wool Into Japan		 Keitaro Fukuda
Die Entwicklung der deutschen Betriebswirtschaftslehre
nach dem zweiten Weltkriege		 Karl Hax
The Stabilization of Public Utility Rates Tatsuo Takenaka
Seaworthiness of the Ship Insured Kazuo Mizoguchi
On the Rates-Making In the Japanese National Railways Kazuo Akiyama
No.2 1958 Business and Government Considered from the Viewpoint
of Public Utilities		 Tatsuo Takenaka
Measurement of Labor Productivity Kazuhisa Adachi
The Native Chinese Bookkeeping Yoshiro Toda
Aufwandsausgaben und Ertragseinnahmen Hisashi Tanihata
Historical Development of Public Warehousing Industry
in Japan		 Torasaburo Nomura
The Kaisen Shikimoku (The Oldest Sea Law of Japan) Ren Ishizu
No.1 1957 Advanced Training for Business Executives In Japan Yoshimoto Kobayashi
The Separation of Ownership and Management In the Large
Corporations In Japan		 Kuniyoshi Urabe
Capital Expenditure and Revenue Expenditure Katsuji Yamashita
The Basic Principle of Cost Accounting Otojiro Kubota
An Analysis of Securities Market In Japan Keitaro Fukuda
Small Wholesalers In the Cotton Textiles Marketing In
Japan		 Yukichi Arakawa