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Challenges in Management Accounting Research for Enhancing Organizational Resources : Focus on Intellectual Resources
No full textWith increasing emphasis on the transition to a knowledge-driven economy and the growing impact of knowledge-intensive activities on sustainable competitive advantage, the management of intellectual resources in organizations and improvement of organizational resources through it are becoming increasingly important. On the other hand, there are many difficult issues involved in managing intellectual resources. Therefore, to address these issues, I conducted a literature review to explore future research directions and offer suggestions for management accounting research
研究ノート
Full text linkSince the Reform and Opening-up policy of 1978, China has transitioned from a planned economy to a market-oriented one, giving rise to a consumer society wherein goods increasingly function as signifiers of identity and social stratification. Tourism has become a key arena for symbolic consumption, especially through experiential offerings like tourist trains. This study examines the symbolic value of the Chengdu Panda Train, launched in 2021, which features panda-themed interior and exterior designs intended to provide an immersive, themed tourism experience. The data were collected through participant observations and interviews with passengers. The findings reveal that passengers perceive the train as offering functional value—such as spacious design and efficient scheduling, as well as emotional and symbolic value. The panda character is widely regarded as “cute” and comforting, evoking feelings of joy, escape from everyday life, and regional identity, particularly among the Chengdu natives. For others, pandas symbolize family connections and shared memories. Passengers actively participate in reproducing the train’s symbolic value by photographing themselves with panda imagery and sharing them on social media. Drawing on Baudrillard’s theory of symbolic consumption, this study argues that tourists consume not only a mode of transport but also a cultural and emotional experience shaped by the visual and thematic aesthetics of the train. The Panda Train exemplifies how tourism in contemporary China has become an arena for self-expression and identity construction through symbolic consumption
Development and Practice of a Lesson about Local Food Culture Linked to Disaster Prevention Learning in Junior High School Home Economics
Full text linkLocal food culture and disaster prevention are useful themes for home economics classes. In this study, these themes were combined and redesigned as a lesson for home economics at the junior high school level. The lesson consisted of three parts: first, stockpiling food for disasters; second, traditional food preservation techniques; and third, practical training in cooking rice using plastic bags as a disaster preparedness tool. By tasting the rice with Kinzanji miso, the students were encouraged to think about their dietary habits in times of disaster. The results of the post-class questionnaire showed a high evaluation as a disaster prevention learning. Many students were confident and motivated by the cooking practice. In addition, they could view food culture in the context of their lives in the future. Time allocations and combinations of activities need to be improved in the lesson
研究論文
Full text linkThis study explores the adaptation of foreign workers to Japanese workplaces to achieve mutually beneficial outcomes. While previous research has broadly considered foreign workers, this study specifically examines highly skilled Chinese professionals in Japan's tourism sector, selected based on their educational background, Japanese language proficiency, and tenure. In-depth interviews with ten participants were conducted, and the data were analyzed using the Modified Grounded Theory Approach (M-GTA), resulting in the identification of 43 concepts that capture the perceptions and evaluations of these workers regarding “Workplace system”, “Workplace culture”, and “Career & Life”.
This paper focuses on the "Career & Life" aspect. This section primarily extracts the unique factors that foreign workers encounter, which differ from those experienced by Japanese workers. The eight concepts comprising these unique factors include promotion, life support, discrimination, work restrictions, reasons for resignation, Japanese language proficiency, personal growth, and career development. This study conducts a detailed analysis of these factors, comparing positive and negative assessments to identify both the facilitators and inhibitors of creating effective workplaces for highly skilled Chinese professionals. The findings provide practical recommendations for companies employing Chinese professionals and aim to inform policy development regarding the integration of foreign labor in Japan’s tourism industry
