This book offers valuable insights into the management of uncertainty and business enterprises risk. Propelled by clear construct and communication, Nishimura introduces an innovate model (COLC) that embodies forward-looking, globalized understandings of how managers can exploit profit opportunities, transform risk into profit opportunities, and minimize enterprise risk. This book is for every manager who is serious about promoting business competitiveness and success. --Ralph Adler, Professor, Department of Accountancy & Finance, University of Otago, New Zealand Nishimura's discussion on the need for feed forward control in today's dynamic and uncertain world is exceptionally brilliant. The emphasis on the need for strategic management accounting tools to transform risk into profit opportunities is well articulated. Indeed, this thought provoking book is a "must read" for any business wanting to remain competitive, be it SMEs or multinational organizations. --Maliah Sulaiman, Professor, Faculty of Economic and Management Science, International Islamic University, Malaysia This book brings together Nishimura's considerable knowledge, developed over a long and illustrious career, of the discipline of management accounting across a wide range of topics. These include such matters as strategic innovation, uncertainty and risk, together with feed-forward control, cost design and opportunity control. The book provides an invaluable insight into ideas underpinning Japanese management accounting that are often very different to those encountered elsewhere in the accounting literature. --Roger Willett, Professor, School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand This book is a capstone to the magisterial career of one of Japan's most senior scholars of risk, accounting, and management. How can companies and organizations navigate today's world, rife with unexpected challenges and opportunities? In this trenchant book, Nishimura offers case studies, theoretical models, and useful strategies for the new normal. This book will be useful to scholars, businesspeople, and bankers. Akira Nishimura, Emeritus Professor of Kyushu University and Visiting Professor of Beppu University, has published numerous books on management accounting. He previously served as President of Beppu University and Dean of Faculty of Economics at Kyushu University.
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