Cover

Half-Title Page

Title Page

Copyright Page

Contents

Introduction

Part 1. The Evolution of the Concept of Value Creation in Accounting and Strategy (At a Theoretical Level)

1. Value Creation: A Polysemic Concept

1.1. Introduction

1.2. The economic concept of value

1.2.1. Back to the basics

1.2.2. The concept of value explained by IO scholars

1.3. The value concept in strategic management: the evolution of strategic thought of Michael Porter

1.3.1. The first stage: the economical background of Porter

1.3.2. The second phase: a shift toward strategic management (1980–2000)

1.3.3. The third phase: the role of geographic location (the 2000s), clusters and nations

1.3.4. The fourth phase: from the end of the 2000s to the beginning of the 2010s

1.4. From value creation to cocreation of value

1.5. Conclusion

2. Strategy and Management Accounting: Theoretical Background

2.1. Defining “strategy”

2.2. The “prescriptive view” and “postscriptive view” of strategy

2.2.1. The prescriptive view of strategy

2.2.2. The postscriptive view of strategy

2.3. The role of accounting in strategic management

2.3.1. Transmitting a prescriptive strategy within an organization

2.3.2. Fostering organizational learning as a postscriptive strategy

2.4. Making an organization literate about strategy

Part 2. The Linkages between Accounting and Strategy Practices in Various Environments

3. Management Accounting Practices as Organizational Learning: Continuous Value Creation in a Japanese Company

3.1. Introduction

3.2. Literature review

3.3. Methodological issues

3.4. Research design

3.5. Case description: ubiquitous management accounting practices at Kyocera

3.5.1. Organizational structure and accounting responsibility

3.5.2. Penetrating the Kyocera philosophy

3.5.3. Budgeting processes based on Plans

3.5.4. Fractal organizational learning through the budgeting process

3.6. Discussions and conclusions: management accounting as an education system

4. New Ways to Create Value Integrating Strategic and Accounting Issues in a New Context of Digital Transformation: French Perspectives

4.1. Introduction

4.2. The evolution of value chain and business model

4.2.1. The extended notion of value chain

4.2.2. Business model and value creation

4.2.3. Linking business models to other management tools (the balance scorecard)

4.3. The digitization and the evolution of accounting practices: French perspectives

4.3.1. From digitization to digital transformation

4.3.2. Uber, uberization and digitization

4.3.3. What digital transformation of accounting activities?

4.3.4. From big data to advisory services

4.4. Conclusion

Part 3. The Notion of Value Creation in the Context of Japanese SMEs

5. Value Creation from Voluntary Disclosure by Small- and Medium-Sized Entities

5.1. Introduction

5.2. SME accounting scheme in Japan

5.2.1. Accounting Standard Board of Japan Guidelines for SMEs (ASBJ Guidelines)

5.2.2. General Accounting Standards for SMEs (General standards)

5.2.3. Accounting Rules of Corporate Tax Act (Tax Accounting Standard)

5.2.4. The International Financial Reporting Standards for SMEs (IFRS for SMEs)

5.2.5. Japanese Generally Accepted Accounting Principles (J-GAAP)

5.3. Theoretical foundations

5.4. Literature review

5.5. Association between SMEs’ voluntary disclosure and value creation

5.6. Summary

6. SMEs’ Value from Voluntary Disclosure: Deductive Quantitative Approach

6.1. Introduction

6.2. Research design

6.2.1. Participants

6.2.2. Questionnaire development

6.2.3. Descriptive statistics

6.3. Results

6.4. Interpretation and discussion

6.4.1. CPTAs’ perceptions of ASBJ Guidelines

6.4.2. CPTAs’ perceived values of ASBJ Guidelines

6.4.3. CPTAs’ perceived values of General Standards

6.4.4. Differences in value between ASBJ Guidelines and General Standards

6.5. Conclusion

7. SMEs’ Value from Voluntary Disclosure: Inductive Qualitative Approach

7.1. Introduction

7.2. Research design

7.2.1. Participants

7.2.2. Data analysis

7.2.3. Quality check

7.3. Results

7.3.1. Accounting competencies

7.3.2. Financing needs

7.3.3. SMEs’ management goals

7.4. Discussion and interpretation

7.4.1. Trading off between expertise and autonomy

7.4.2. Cloud accounting for value creation

7.4.3. Accrual versus tax accounting

7.4.4. Checklist scheme

7.4.5. Growth intentions versus preserving status quo

7.5. Conclusion

Bibliography

Index

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