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HOLISTIC BUSINESS PROCESS MANAGEMENT 10442hc_9789813209831_tp.indd 1 13/1/17 4:00 PM Japanese Management and International Studies (ISSN: 2010-4448) Editor-in-Chief: Yasuhiro Monden (University of Tsukuba, Japan) Published Vol. 4 International Management Accounting in Japan: Current Status of Electronics Companies edited by Kanji Miyamoto Vol. 5 Business Process Management of Japanese and Korean Companies edited by Gunyung Lee, Masanobu Kosuga, Yoshiyuki Nagasaka & Byungkyu Sohn Vol. 6 M&A for Value Creation in Japan edited by Yasuyoshi Kurokawa Vol. 7 Business Group Management in Japan edited by Kazuki Hamada Vol. 8 Management of an Inter-Firm Network edited by Yasuhiro Monden Vol. 9 Management of Service Businesses in Japan edited by Yasuhiro Monden, Noriyuki Imai, Takami Matsuo & Naoya Yamaguchi Vol. 10 Management of Enterprise Crises in Japan edited by Yasuhiro Monden Vol. 11 Entrepreneurship in Asia: Social Enterprise, Network and Grossroots Case Studies edited by Stephen Dun-Hou Tsai, Ted Yu-Chung Liu, Jersan Hu & Shang-Jen Li Vol. 12 Lean Management of Global Supply Chain edited by Yasuhiro Monden & Yoshiteru Minagawa Vol. 13 Management of Innovation Strategy in Japanese Companies edited by Kazuki Hamada & Shufuku Hiraoka Vol. 14 Holistic Business Process Management: Theory and Practice edited by Gunyung Lee, Masanobu Kosuga & Yoshiyuki Nagasaka For the complete list of titles in this series, please go to http://www.worldscientific.com/series/jmis Alisha - 10442 - Holistic Business Process Management.indd 1 16-05-17 3:17:27 PM Japanese Management and International Studies – Vol. 14 HOLISTIC BUSINESS PROCESS MANAGEMENT editors Gunyung Lee Niigata University, Japan Masanobu Kosuga Kwansei Gakuin University, Japan Yoshiyuki Nagasaka Kwansei Gakuin University, Japan World Scientific NEW JERSEY • LONDON • SINGAPORE • BEIJING • SHANGHAI • HONG KONG • TAIPEI • CHENNAI • TOKYO 10442hc_9789813209831_tp.indd 2 13/1/17 4:00 PM Published by World Scientific Publishing Co. Pte. Ltd. 5 Toh Tuck Link, Singapore 596224 USA office: 27 Warren Street, Suite 401-402, Hackensack, NJ 07601 UK office: 57 Shelton Street, Covent Garden, London WC2H 9HE British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library. Japanese Management and International Studies — Vol. 14 HOLISTIC BUSINESS PROCESS MANAGEMENT Theory and Practice Copyright © 2017 by World Scientific Publishing Co. Pte. Ltd. All rights reserved. This book, or parts thereof, may not be reproduced in any form or by any means, electronic or mechanical, including photocopying, recording or any information storage and retrieval system now known or to be invented, without written permission from the publisher. For photocopying of material in this volume, please pay a copying fee through the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, USA. In this case permission to photocopy is not required from the publisher. ISBN 978-981-3209-83-1 Desk Editor: Alisha Nguyen Typeset by Stallion Press Email: [email protected] Printed in Singapore Alisha - 10442 - Holistic Business Process Management.indd 2 16-05-17 3:17:27 PM b2825 Holistic Business Process Management: Theory and Practice Japan Society of Organization and Accounting (JSOA) President Yasuhiro Monden, University of Tsukuba, Japan Vice Presidents Kazuki Hamada, Kwansei Gakuin University, Japan Gunyung Lee, Niigata University, Japan Yoshiyuki Nagasaka, Konan University, Japan Directors Shufuku Hiraoka, Soka University, Japan Noriko Hoshi, Hakuoh University, Japan Masaaki Imabayashi, Mejiro University Noriyuki Imai, Toyota Financial Services, Japan Tomonori Inooka, Kokushikan University, Japan Masanobu Kosuga, Kwansei Gakuin University, Japan Takami Matsuo, Kobe University, Japan Yoshiteru Minagawa, Nagoya Gakuin University, Japan Kenichi Suzuki, Meiji University, Japan Kozo Suzuki, Tokyo Metropolitan Government, Japan Makoto Tomo, Seijo University, Japan Naoya Yamaguchi, Aoyama Gakuin University v b2825_FM.indd 5 19-May-17 10:09:33 AM b2825 Holistic Business Process Management: Theory and Practice vi Holistic Business Process Management: Theory and Practice Henry Aigbedo, Oakland University, USA Mahmuda Akter, University of Dhaka, Bangladesh Chao Hsiung Lee, National Chung Hsing University, Taiwan Founder & Editor-in-Chief Japanese Management and International Studies Yasuhiro Monden, Tsukuba University, Japan Auditor Takeshi Ito, Value Co-Creation, Inc., Tokyo, Japan Assistant Managers Satoshi Arimoto, Niigata university, Japan Hiromasa Hirai, Takasaki City University of Economics, Japan Mission of JSOA and Editorial Information For the purpose of making a contribution to the business and academic communities, the Japan Society of Organization and Accounting (JSOA), is committed to publishing Japanese Management and International Studies (JMIS), which is a refereed annual publication with a specific theme for each volume. It is on Thomson Reuters Web of Science. Focusing on Japan and Japan-related issues, the series is designed to inform the world about research outcomes of the new “Japanese-style management system” developed in Japan. However, as the series title sug- gests, it also promotes “International Studies” on the interface of manage- rial competencies between Japan and other countries that include Asian countries as well as Western countries under the globalized business activities of Japanese companies. Research topics included in this series are management of organiza- tions in a broad sense (including the business group or inter-firm network) and the accounting for managing the organizations. More specifically, topics include business strategy, business models, organizational restora- tion, corporate finance, M&A, environmental management, operations management, managerial & financial accounting, manager performance evaluation, reward systems. The research approach is interdisciplinary, b2825_FM.indd 6 19-May-17 10:09:34 AM b2825 Holistic Business Process Management: Theory and Practice Japan Society of Organization and Accounting (JSOA) vii which includes case studies, theoretical studies, normative studies and empirical studies, but emphasizes real world business. Our JSOA’s board of directors has established an editorial board of international standing. In each volume, guest editors who are experts on the volume’s special theme serve as the volume editors. The details of JSOA is shown in its by-laws contained in the home-page: http://jsoa. sakura.ne.jp/english/index.html b2825_FM.indd 7 19-May-17 10:09:34 AM b2530 International Strategic Relations and China’s National Security: World at the Crossroads This page intentionally left blankThis blank b2530_FM.indd 6 01-Sep-16 11:03:06 AM b2825 Holistic Business Process Management: Theory and Practice Editorial Board Japanese Management and International Studies (JMIS) Editor-in-Chief Yasuhiro Monden, University of Tsukuba, Japan Managing Editors Kazuki Hamada, Kwansei Gakuin University, Japan Shufuku Hiraoka, Soka University, Japan Noriko Hoshi, Hakuoh University, Japan Tomonori Inooka, Kokushikan University, Japan Gunyung Lee, Niigata University, Japan Yoshiyuki Nagasaka, Konan University, Japan Henry Aigbedo, Oakland University, USA Mahmuda Akter, University of Dhaka, Bangladesh Chao Hsiung Lee, National Chung Hsing University, Taiwan Editorial Advisory Board Takayuki Asada, Ritsumeikan University, Japan Takahiro Fujimoto, University of Tokyo, Japan Masanobu Kosuga, Kwansei Gakuin University, Japan Yoshiteru Minagawa, Nagoya Gakuin University, Japan Kanji Miyamoto, Osaka Gakuin University, Japan Susumu Ueno, Konan University, Japan ix b2825_FM.indd 9 19-May-17 10:09:34 AM b2825 Holistic Business Process Management: Theory and Practice x Holistic Business Process Management: Theory and Practice Eri Yokota, Keio University, Japan Péter Horváth, Horváth & Partners, Germany Arnd Huchzermeier, WHU Koblenz, Germany Christer Karlsson, Copenhagen Business School, Denmark Rolf G Larsson, Lund University, Sweden Jose Antonio Dominguez Machuca, University of Sevilla, Spain Luis E. Carretero Diaz, Universidad Complutense, Spain John Y. Lee, Pace University, USA Kenneth A. Merchant, University of Southern California, USA Jimmy Y.T. Tsay, National Taiwan University, Taiwan Stephen DunHou Tsai, National Sun Yat-Sen University, Taiwan Yanghon Chung, KAIST, Korea Mohammad Aghdassi, Tarbiat Modarres University, Iran Mahfuzul Hoque, University of Dhaka, Bangladesh Walid Zaramdini, Al Akhawayn University, Morocco b2825_FM.indd 10 19-May-17 10:09:34 AM b2825 Holistic Business Process Management: Theory and Practice About the Editors Gunyung Lee is a Professor in the Faculty of Economics at Niigata University in Japan. He has been majoring in management accounting. He received his Ph.D. from the University of Tsukuba. He is the former President of Japan Society of Organization and Accounting (JSOA). His current research interests mainly focus on the development of a cost management model in Business Process Management for small and medium-sized enterprises (SMEs). He has pub- lished many articles and books in three languages, English, Japanese, and Korean. His recent publications include “Original Management Accounting Technique of Kyocera: Harmony of Amoeba Management Philosophy and Profit Center, Korean Journal of Accounting Research, Vol. 20 No. 5, October 2015, pp. 287–311(in Korean)” and “Business Process Management of Japanese and Korean Companies, edited by Gunyung Lee, Masanobu Kosuga, Yoshiyuki