Management, Uncertainty, and Accounting

1. Introduction.- 2. Enterprise Governance and Management Accounting from the Viewpoint of Feed- forward Control.- 3. Conceptual Analysis of Value-based Management Accounting: with Reference to Practices.- 4. Uncertainty and Management Accounting: Opportunity, Profit Opportunity and Profit.- 5. Profit Opportunity, Strategic Innovation and Management Accounting.- 6. Strategic Management Accounting and Feed-forward Management: with Reference to the Unified Management of Profit Opportunity and Risk.- 7. Transforming Cost Design into Environmentally Conscious Cost Design in Japan: Likelihood and Problems for Further Development.- 8. Comprehensive Opportunity and Lost Opportunity Control Model and Enterprise Risk Management.- 9. Foreign Exchange Risk and Profit Improvement in the Comprehensive Profit Opportunity and Lost Opportunity Control Model.- 10. Synthesis of Environment, Risk, Function and Cost in Profit Design.- 11. Recent Development andFeatures of Management System in China: the Case of  Cellular Phone Handset Manufacturers.- 12. Examination of Chinese Enterprise Risk Management from the Perspective of the Integrated Management of Profit Opportunity and Risk.