ABSTRACT Many phenylalanine- and tyrosine-producing strains have used plasmid-based overexpression of pathway genes. The resulting strains achieved high titers and yields of phenylalanine and tyrosine. Chromosomally engineered, plasmid-free producers have shown lower titers and yields than plasmid-based strains, but the former are advantageous in terms of cultivation cost and public health/environmental risk. Therefore, we engineered here the Escherichia coli chromosome to create superior phenylalanine- and tyrosine-overproducing strains that did not depend on plasmid-based expression. Integration into the E. coli chromosome of two central metabolic pathway genes (ppsA and tktA) and eight shikimate pathway genes (aroA, aroB, aroC, aroD, aroE, aroGfbr, aroL, and pheAfbr), controlled by the T7lac promoter, resulted in excellent titers and yields of phenylalanine; the superscript “fbr” indicates that the enzyme encoded by the gene was feedback resistant. The generated strain could be changed to be a superior tyrosine-producing strain by replacing pheAfbr with tyrAfbr. A rational approach revealed that integration of seven genes (ppsA, tktA, aroA, aroB, aroC, aroGfbr, and pheAfbr) was necessary as the minimum gene set for high-yield phenylalanine production in E. coli MG1655 (tyrR, adhE, ldhA, pykF, pflDC, and ascF deletant). The phenylalanine- and tyrosine-producing strains were further applied to generate phenyllactic acid-, 4-hydroxyphenyllactic acid-, tyramine-, and tyrosol-producing strains; yield of these aromatic compounds increased proportionally to the increase in phenylalanine and tyrosine yields. IMPORTANCE Plasmid-free strains for aromatic compound production are desired in the aspect of industrial application. However, the yields of phenylalanine and tyrosine have been considerably lower in plasmid-free strains than in plasmid-based strains. The significance of this research is that we succeeded in generating superior plasmid-free phenylalanine- and tyrosine-producing strains by engineering the E. coli chromosome, which was comparable to that in plasmid-based strains. The generated strains have a potential to generate superior strains for the production of aromatic compounds. Actually, we demonstrated that four kinds of aromatic compounds could be produced from glucose with high yields (e.g., 0.28 g tyrosol/g glucose).

Purpose – This paper aims to examine the implementation of target cost management (TCM) at a Japanese shipbuilding company. Design/methodology/approach – Using Rogers' Diffusion of Innovation as a framework, the paper presents a longitudinal in-depth case study of TCM implementation project to show the issues involved in implementing TCM. Findings – The paper finds that the diffusion of TCM is a consequence of a deliberate managerial activity – which in this case is the control over the TCM implementation. The TCM implementation project in our case ended in failure. The paper shows that the lack of appropriate controls over the TCM implementation project was the main reason for its failure. Originality/value – The paper shows how TCM implementation is a part of the process of TCM diffusion within an organisation. In the previous studies of TCM, researchers have noted how well-managed TCM implementation projects were; thus, suggesting how TCM implementation should take place. The paper focuses on the control over the TCM implementation, simply because TCM does not naturally diffuse throughout an organisation.

This study aims to clarify the characteristics of studies on enterprise risk management (ERM) in accounting and present future research subjects through a literature review. There are few review studies in accounting, compared to adjacent fields such as management and finance. We selected 25 academic papers from the EBSCO database, and conducted a systematic review from three points of view: (1) ERM frameworks; (2) factors that promote or obstruct the introduction of ERM; and (3) the impact of ERM. We find that: (1) there are the conflicting results for ERM frameworks; (2) research on ERM frameworks is one of the features in accounting; and(3) accounting and finance journals follow different topics of interest related to ERM. In addition, this study contributes to the development of ERM research in accounting by clarifying and organizing the research on the introduction of ERM from the perspective of accounting, clarifying the characteristics of ERM research in accounting through a comparison with studies in adjacent fields, and identifying the conflicting findings on the impact of introducing ERM.

Purpose This study aims to reconceptualize performance evaluation styles and reveal their performance effects. Design/methodology/approach Based on a literature review, this study conceptualizes performance evaluation styles on two dimensions: priority of budgetary targets when setting performance criteria and use of accounting information for ex-post performance evaluation. This study discusses two concepts – budget rigidity and discretionary adjustments – to explain these two dimensions, and their optimal combination is then investigated by considering environmental uncertainty. The empirical analysis uses survey data from Japanese firms. Findings The results indicate that suitable combinations of budget rigidity and discretionary adjustments differ depending on environmental uncertainty. As expected, a combination of lower budget rigidity and higher discretionary adjustments is optimal in an uncertain environment. Contrary to expectations, a combination of higher budget rigidity and higher discretionary adjustments is optimal in a stable environment. Moreover, higher discretionary adjustments complement budgetary targets’ motivational effects, regardless of environmental uncertainty. Originality/value This study’s theoretical and empirical analysis suggests that it is difficult to understand the performance implications of performance evaluation styles without recognizing their multidimensionality and interdependencies. Moreover, the results demonstrate that discretionary adjustments in budget-based performance evaluations seem to act rationally in practice.

Tension in the form of dilemmas, contradictions and conflicts exists in organisations. It can be managed through management controls, including management accounting, thereby optimising organisational performance. Management accounting uses all quantitative and qualitative information in addition to accounting information in assisting managerial decisions, ultimately helping a business to achieve its goals. As part of this, tension management, which is a relatively new research topic, can not only enable long-term business goals to be achieved, but can also help attain the individual wellbeing of employees. This is the premise of the research of Professor Eisuke Yoshida. The research themes of Yoshida, who is based in the Faculty of Business and Commerce, Keio University, Japan, encompass management accounting, business structure and organisation design and management. This interest stems from a desire to optimise the working environment and ensure that work doesn't come at the expense of other, outside interests. Yoshida says this is because often achieving operational efficiency is associated with negative consequences. Using management accounting, with incorporated tension management, he believes it is possible to avoid these. For example, in Japan targets tend to be difficult to achieve, and failure to achieve targets has become the norm. 'This creates a state of tension, which is not necessarily a negative thing. It will be a trigger for creating new ideas and collaborating with others,' outlines Yoshida. From his perspective, creating a theoretical framework for tension management is an important part of addressing this.