Japan Society of Organization and Accounting

President: Gunyung Lee, Niigata University, Japan

Vice President:
Kazuki Hamada, Kwansei Gakuin University, Japan
Yoshiyuki Nagasaka, Konan University, Japan

Directors:     

Henry Aigbedo, Oakland University, USA

Shufuku Hiraoka, Soka University; Japan

Mahfuzul Hoque, University of Dhaka, Bangladesh

Noriko Hoshi, Hakuoh University, Japan

Tomonori Inooka, Kokushikan University, Japan

Chao Hsiung Lee, National Chung Hsing University, Taiwan

Yoshiteru Minagawa, Nagoya Gakuin University, Japan
Kozo Suzuki, Tokyo Metropolitan Government, Japan

Founder & Editor-in-Chief

Japanese Management and International Studies

Yasuhiro Monden, Tsukuba University, Japan

Auditor
Kanji Miyamoto, Osaka Gakuin University, Japan

Assistant Managers
Naoya Yamaguchi, Niigata University, Japan
Hiromasa Hirai, Takasaki City University of Economics

Editorial Board

(Monden Institute of Management)

 of

Japanese Management and International Studies

Editor-in-Chief
Yasuhiro Monden, Tsukuba University, Japan

Managing Editors
Henry Aigbedo, Oakland University, USA
Kazuki Hamada, Kwansei Gakuin University, Japan
Shufuku Hiraoka, Soka University, Japan
Mahfuzul Hoque, University of Dhaka, Bangladesh
Noriko Hoshi, Hakuoh University, Japan
Tomonori Inooka, Kokushikan University, Japan
Chao Hsiung Lee, National Chung Hsing University, Taiwan
Gunyung Lee, Niigata University, Japan
Yoshiyuki Nagasaka, Konan University, Japan

Editorial Advisory Board
Mohammad Aghdassi, Tarbiat Modarres University, Iran
Mahmuda Akter, University of Dhaka, Bangladesh
Takayuki Asada, Ritsumeikan University, Japan
Takahiro Fujimoto, University of Tokyo, Japan
P´eter Horv´ath, University Stuttgart, Germany
Arnd Huchzermeier, WHU Koblenz, Germany
Christer Karlsson, Copenhagen Business School, Denmark
Masanobu Kosuga, Kwansei Gakuin University, Japan
Rolf G Larsson, Lund University, Sweden
John Y. Lee, Pace University, USA
Jose Antonio Dominguez Machuca, University of Sevilla, Spain
Kenneth A. Merchant, University of Southern California, USA
Yoshiteru Minagawa, Nagoya Gakuin University, Japan
Kanji Miyamoto, Osaka Gakuin University, Japan
Tengku Akbar Tengku Abdullah, Universiti Kebangsaan Malaysia,
Jimmy Y.T. Tsay, National Taiwan University, Taiwan
Susumu Ueno, Konan University, Japan
Eri Yokota, Keio University, Japan
Walid Zaramdini, Al Akhawayn University, Morocco