Contents -- Japan Society of Organization and Accounting (JSOA) -- Editorial Board -- Preface -- About the Editors -- List of Contributors -- PART 1: Advanced Service Management in the Service Industries -- 1. Profit Sharing that Motivates Inter-Firm Cooperation within a Convenience Store Chain Yasuhiro Monden and Noriko Hoshi -- 1 Purpose of the Study -- 2 Different types of Franchisees Based on the Amount of Initial Investment -- 3 Differences in Royalty Rates Dependent on the Amount of Initial Investment -- 4 Relationship between Royalty Rates and Break-Even Point -- 5 Method of Calculating Royalty and Bearing the Cost of Disposal Loss, and Sharing the Risk of Disposal Loss -- 5.1 Is a system in which the store owner bears the full disposal loss socially just? -- 6 Sharing the Risk of Disposal Loss -- 7 Guaranteed Minimum Income of Store Owner -- 7.1 Guaranteed minimums -- 8 Terms and Conditions of Other Profit Sharing: Franchise Fee (Deposit Upon Contract), Cost of Utilities, Interior FinishingWork -- 8.1 Franchise fee (franchise initial-participating fee -- deposit upon contract) -- 8.2 Cost of utilities -- 8.3 Differences in the amount to be borne for interior finishing work -- 9 Summary -- References -- Supplementary Reference Resources -- 2. Profit Management in the Hotel Industry Akimichi Aoki -- 1 Introduction -- 2 Overview of Revenue Management -- 2.1 Background and definition of revenue management -- 2.2 Price discrimination and sales increase -- 2.3 Booking curve -- 2.4 RevPAR as an outcome measure -- 3 Revenue Management in Japanese Hotels -- 3.1 KPI used in Japanese hotels -- 3.2 The characteristics of real agents and net agents -- 3.3 Pseudo-revenue management in Japanese lodging industries -- 4 Conclusion -- References -- 3. Kaizen Activities and Performance Management in the Sales Finance Business Noriyuki Imai -- 1 Introduction.

2 Auto Sales and Sales Finance at Toyota -- 3 The Sales Finance Business Model -- 4 Toyota's Sales Finance Business Activities -- 5 Kaizen Activities in Toyota's Sales Finance Business -- 5.1 The Toyota way - Kaizen thinking -- 5.2 Problem solving methodology -The techniques of Kaizen -- 5.3 Framework for the promotion of kaizen activities in the sales finance business -- 5.4 Examples of kaizen in the sales finance business -- 6 Performance Management in Toyota's Sales Finance Business -- 7 Conclusion -- References -- 4. Performance Management in the Auto Sales Business Noriyuki Imai -- 1 Introduction -- 2 Outline of Toyota's Auto Dealerships in Japan -- 2.1 Channel system -- 2.2 Capital structure -- 2.3 Number of stores and employees -- 3 The Japanese Auto Sales Business Model -- 4 Toyota's Japanese Dealerships and TPS -- 4.1 Education and training -- 4.2 Practice of Kaizen -- 5 Management Quality at Toyota's Japanese Auto Dealerships -- 5.1 History and outline -- 5.2 Details of the management quality concept -- 5.3 Examples of application of the management quality concept -- 6 Business Model and Performance Management at Toyota's Japanese Auto Dealerships -- 7 Conclusion -- References -- 5. Productivity Improvement of Service Business Based on the Human Resource Development: Application of Toyota Production System to the Insurance Firm Shino Hiiragi -- 1 Introduction -- 2 Contribution of TPS Toward Productivity Improvement -- 2.1 Explanation of the term "productivity" and how productivity improvement realization can become a problem -- 2.2 The advantage conferred by the "man" of 4Ms (Man, Machine, Material, Method) on the Japanese manufacturing industry -- 2.3 Human resource development: A characteristic of TPS in process management -- 3 Application of TPS to the Service Industries - A Case Study.

3.1 Significance of employing a manufacturing industry approach in the back-office of an insurance company -- 3.2 Improvement in process flow (Method 1): efficiency improvement through improved time management -- 3.3 Improvement in process flow (Method 2): preventing mistakes and quality improvement by the work standardization -- 3.4 Significance of the human resource improvement in the company -The simultaneous achievement of efficiency and quality improvement -- 3.5 Human resource development to enable autonomous organization construction: Manabiai (mutual learning) and autonomous duties improvement -- 4 The Specific Significance of the Human Resource Development in the Service Industry: Conclusion and Indications for Future Research -- Acknowledgments -- References -- 6. Enacting Entrepreneurial Process on Family Business - Case of Health Care Business Dun-Hou Tsai, Anders W Johansson and Shang-Jen Li -- 1 Introduction -- 2 Innovation, Entrepreneurship, and Narrative Theory -- 3 Methodology -- 3.1 Life story tradition -- 3.2 Data collection and analysis -- 3.3 From narrative materials to field texts -- 3.4 From field texts to research texts -- 4 Story and Analysis -- 4.1 The emergence of managerial sense -- 4.2 Forming and utilizing personal theory from practice -- 4.3 The re-interpreting of "imitation to creation" -- 5 Conclusion and Implication -- References -- PART 2: Advanced Service Management in the Public and Non-Profit Organizations -- 7. Performance Management Systems of Japanese Local Governments Takami Matsuo -- 1 Introduction -- 2 Changes in the Management Environment around Local Governments and NPM -- 3 Approaches to and Challenges in Administrative Evaluation -- 4 How to Overcome the Challenges -- 5 Absolute Evaluation within the Organization -- 6 Relative Evaluation within an Organization.

6.1 The approach inYao City, Osaka Prefecture -- 6.2 Administrative evaluation data and decision-making -- 7 Absolute Evaluation Outside the Organization -- 7.1 Relevance with budget and account settlement -- 7.2 Background of approaches in Itami City -- 7.3 Framework for linking with budget and account settlement -- 8 Relative Evaluation Outside -- 8.1 Administrative evaluation and relative performance evaluation in Japan -- 8.2 Examples of relative performance evaluation approaches in Japan -- 9 Discussion -- 10 Conclusion -- References -- 8. Implementation of the Balanced Scorecard in the Japanese Prefectural Hospitals Naoya Yamaguchi -- 1 Introduction -- 2 Features and Problems of the Japanese Medical System -- 3 Problems of the Medical Offer System in Japan -- 3.1 Shortage of hospital doctors -- 3.2 Insufficient functional specialization in hospitals -- 4 The State of Local Government Hospitals -- 5 Outline of Niigata Prefectural Hospitals -- 6 Features of the Balanced Scorecard in Niigata Prefectural Hospitals -- 6.1 Outline of the balanced scorecard -- 6.2 Features of the BSC in Niigata prefectural hospitals -- 7 Problems of the BSC in Niigata Prefectural Hospitals -- 8 Conclusion -- References -- 9. Pricing Policy and Potential Cost Reduction in Telecommunications Manabu Takano -- 1 Introduction -- 2 Interconnectivity Fees and "Connection Accounting" -- 2.1 Outline of interconnectivity fees -- 2.2 ABC and the implementation of "connection accounting" -- 3 ABC in "Connection Accounting" -- 3.1 Cost allocation flow -- 3.2 Characteristics of ABC within "connection accounting" -- 4 Application of the Long-Run Incremental Cost System and the Occurrence of Sunk Costs -- 4.1 Application of the long-run incremental cost system -- 4.2 Occurrence of sunk costs -- 5 Potential Cost Reductions in "Connection Accounting" -- 6 Conclusion -- References.

PART 3: General Concepts and Techniques Applied to the Service Management -- 10. Omotenashi: Japanese Hospitality as the Global Standard Nobuhiro Ikeda -- 1 Introduction -- 2 The Modern Meaning of Consumer Satisfaction in Marketing -- 2.1 The reality of consumer satisfaction -- 2.2 Three dimensions of variations in consumer wants -- 2.3 The modern trade paradigm -- 3 Interpretation of Omotenashi for Consumer Satisfaction in Marketing -- 3.1 "Form" and "ichi-go ichi-e" of omotenashi in the Japanese tea ceremony -- 3.2 Story returns to power -- beyond the limit of the anti-novel economy -- 3.3 Differences between a manual and "form" -- 4 Relationship between Omotenashi and Hospitality -- 4.1 "Omotenashi" is the ultimate spirit of hospitality -- 4.2 Omotenashi in the modern economy -- 5 Learning and Teaching Omotenashi -- 5.1 Master and pupil relation and "kaban-mochi" -- 5.2 Kaizen -- 6 Conclusion -- References -- 11. The Service Level Agreements at Japanese Companies and Its Expansion Tomoaki Sonoda -- 1 Introduction -- 2 Difficulty in Separating the Service Industry and the Manufacturing Industry -- 2.1 Service activities in the manufacturing industry -- 2.2 Similarity of manufacturing industry characteristics to the service industry -- 2.3 Adoption of management accounting in the service industry -- 3 Definition of the Service Industry and Its Classification -- 3.1 Definition of the service industry -- 3.2 Classification of the service industry -- 4 Why Is Service Quality Important? -- 4.1 Influence of the accounting characteristics of services on service quality -- 4.2 Influence of the quality of services on profitability -- 4.3 Deterioration of service level caused by clients -- 5 Service Level Agreements -- 5.1 What are service level agreements? -- 5.2 Management process using SLAs -- 5.3 Service companies that can use SLAs.

5.4 Nonfinancial targets in SLAs.