Time-Based Accounting:Productivity and Management Perspectives
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- Masanobu Kosuga(Kwansei Gakuin University, Japan)Shufuku Hiraoka(Soka University, Japan)
Abstract
Individual chapters are listed in the "Chapters" tab
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for a different version of it.Book Chapters
The following chapters of this book are listed in IDEAS- Masanobu Kosuga, 2026. "Constructing the Theoretical Framework of Multidimensional Measures for Time-Based Management Accounting," World Scientific Book Chapters, in: Masanobu Kosuga & Shufuku Hiraoka (ed.), TIME-BASED ACCOUNTING Productivity and Management Perspectives, chapter 1, pages 1-20, World Scientific Publishing Co. Pte. Ltd..
- Kazuki Hamada, 2026. "Importance of Financial Supply Chain Management: Management Considering Cash Conversion Cycle," World Scientific Book Chapters, in: Masanobu Kosuga & Shufuku Hiraoka (ed.), TIME-BASED ACCOUNTING Productivity and Management Perspectives, chapter 2, pages 21-36, World Scientific Publishing Co. Pte. Ltd..
- Tamiya Mizushima, 2026. "The Significance of Time in Throughput Accounting, Amoeba Management, and MQ Accounting," World Scientific Book Chapters, in: Masanobu Kosuga & Shufuku Hiraoka (ed.), TIME-BASED ACCOUNTING Productivity and Management Perspectives, chapter 3, pages 37-53, World Scientific Publishing Co. Pte. Ltd..
- Mitsuru Kitagawa, 2026. "Solution Sales Activities from Time-Based Accounting in Japan," World Scientific Book Chapters, in: Masanobu Kosuga & Shufuku Hiraoka (ed.), TIME-BASED ACCOUNTING Productivity and Management Perspectives, chapter 4, pages 55-73, World Scientific Publishing Co. Pte. Ltd..
- Soichiro Higashi & Seiko Taki, 2026. "Study on the Monetary Valuation of Unpaid Work in Japan — Impact Evaluation Methods for Unpaid Work," World Scientific Book Chapters, in: Masanobu Kosuga & Shufuku Hiraoka (ed.), TIME-BASED ACCOUNTING Productivity and Management Perspectives, chapter 5, pages 75-86, World Scientific Publishing Co. Pte. Ltd..
- Shufuku Hiraoka, 2026. "The Relationship between an Hourly Salary Equivalent Amount and Working Hours in Japan," World Scientific Book Chapters, in: Masanobu Kosuga & Shufuku Hiraoka (ed.), TIME-BASED ACCOUNTING Productivity and Management Perspectives, chapter 6, pages 87-99, World Scientific Publishing Co. Pte. Ltd..
- Masayuki Tanimori, 2026. "The Transformation of Cost Accounting in Japanese Banks: Moving from Volume-Driven to Time-Driven Models," World Scientific Book Chapters, in: Masanobu Kosuga & Shufuku Hiraoka (ed.), TIME-BASED ACCOUNTING Productivity and Management Perspectives, chapter 7, pages 101-117, World Scientific Publishing Co. Pte. Ltd..
- Tsutomu Yoshioka, 2026. "Application of AI Technology to Improve Time Productivity: A Case Study of a Hotel Specializing in Lodging," World Scientific Book Chapters, in: Masanobu Kosuga & Shufuku Hiraoka (ed.), TIME-BASED ACCOUNTING Productivity and Management Perspectives, chapter 8, pages 119-131, World Scientific Publishing Co. Pte. Ltd..
- Noriyuki Imai, 2026. "Integrating Medium- to Long-term Schemas and Short-term Schemas: A Study of the Toyota Production System and its Impact on the Capital Market," World Scientific Book Chapters, in: Masanobu Kosuga & Shufuku Hiraoka (ed.), TIME-BASED ACCOUNTING Productivity and Management Perspectives, chapter 9, pages 133-144, World Scientific Publishing Co. Pte. Ltd..
- Haruo Otani, 2026. "Design and Use of Profitability Per Hour in Organizations Utilizing Amoeba Management: A Case Study of Company X in the Food Service Industry," World Scientific Book Chapters, in: Masanobu Kosuga & Shufuku Hiraoka (ed.), TIME-BASED ACCOUNTING Productivity and Management Perspectives, chapter 10, pages 145-163, World Scientific Publishing Co. Pte. Ltd..
- Yoshitaka Myochin, 2026. "Customer Accounting Adoption and Management Accounting Change in Japanese Financial Firms," World Scientific Book Chapters, in: Masanobu Kosuga & Shufuku Hiraoka (ed.), TIME-BASED ACCOUNTING Productivity and Management Perspectives, chapter 11, pages 165-187, World Scientific Publishing Co. Pte. Ltd..
- Yumiko Tsukuba, 2026. "ESG Accounting in Japan: Schmalenbach’s Theory of Cost Accounting Cartels," World Scientific Book Chapters, in: Masanobu Kosuga & Shufuku Hiraoka (ed.), TIME-BASED ACCOUNTING Productivity and Management Perspectives, chapter 12, pages 189-203, World Scientific Publishing Co. Pte. Ltd..
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Keywords
; ; ; ; ; ; ; ; ; ; ; ; ; ; ;JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
- O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
- L23 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Organization of Production
- D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
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