Editor in Chief

Akira Usui, Waseda University, Faculty of Commerce

Editors

Takashi Asano, Keio University, Faculty of Business and Commerce
Hiroyuki Ishikawa, Osaka Metropolitan University, Graduate School of Business
Yoshihiro Machida, Aoyama Gakuin University, Graduate School of Professional Accountancy
Yasuhiro Ohta, Keio University, Graduate School of Business Administration
Tomoki Oshika, Waseda University, Faculty of Commerce
Koji Ota, Kansai University, Faculty of Business and Commerce
Manabu Sakaue, Hosei University, Faculty of Business Administration
Satoshi Taguchi, Doshisha University, Faculty of Commerce
Tatsushi Yamamoto, Doshisha University, Faculty of Commerce
Ysushi Yoshida, Tokyo Keizai University, Faculty of Business Administration

Senior Associate Editors

Takashi Ebihara, Musashi University, Faculty of Economics
Yusuke Nakajo, Yokohama City University, School of Economics and Business Administration
Makoto Nakano, Hitotsubashi University, Graduate School of Business Administration
Akihiro Noguchi, Nanzan University, Faculty of Business Administration
Masashi Okumura, Waseda University, Faculty of Commerce
Kazuhisa Otogawa, Kobe University, Graduate School of Business Administration
Akinobu Shuto, University of Tokyo, Graduate School of Economics
Masao Yanaga, Meiji University, Graduate School of Professional Accountancy
Kazuo Yoshida, Nagoya City University, Graduate School of Economics

Associate Editors

Nobuhiro Asano, Osaka Metropolitan University, Graduate School of Business
Masahiro Enomoto, Kobe University, Research Institute for Economics and Business Administration
Hirohisa Hirai, Kanagawa University, Faculty of Engineering
Nobuko Inaba, Hayabusa Consulting Corporation
Takuya Iwasaki, Kansai University, Faculty of Business and Commerce
Tetsuyuki Kagaya, Hitotsubashi University, Graduate School of Business Administration
Kazuo Kato, Osaka University of Economics, Faculty of Information Technology and Social Sciences
Hironori Kawase, Fukuoka University, Faculty of Commerce
Fumihiko Kimura, Tohoku University, Graduate School of Economics and Management
Norio Kitagawa, Kobe University, Graduate School of Business Administration
Takuma Kochiyama, Hitotsubashi University, Graduate School of Business Administration
Soichi Matsuura, Ritsumeikan University, College of Business Administration
Kazunori Miwa, Osaka University, Graduate School of Economics
Toshio Moriwaki, The University of Kitakyushu, Faculty of Economics and Business Administration
Yutaro Murakami, Keio University, Graduate School of Business Administration
Katsuhiko Muramiya, Osaka University, Graduate School of Economics
Seiji Nakai, Kokushikan University, Faculty of Business
Ryosuke Nakamura, University of Tsukuba, Faculty of Business Sciences
Takayuki Nakano, Hosei University, Faculty of Lifelong Learning and Career Studies
Masumi Nakashima, Bunkyo Gakuin University, Faculty of Business Administration
Hirokazu Naruoka, Senshu University, School of Commerce
Jumpei Nishitani, Ritsumeikan University, College of Business Administration
Mikiharu Noma, Hitotsubashi University, Graduate School of Business Administration
Hiroshi Ohnuma, Chuo University, Faculty of Commerce
Shin’ya Okuda, Nagoya City University, School of Data Science
Shinichiro Ono, Tohoku Gakuin University, Faculty of Business Administration
Chien-min Kevin Pan, National Chengchi University, College of Commerce
Chika Saka, Kwansei Gakuin University, School of Business Administration
Hu Dan Semba, Nagoya University, Graduate School of Economics
Atsushi Shiiba, Osaka University, Graduate School of Economics
Tomohiro Suzuki, Asia University, Faculty of Business Administration
Tomomi Takada, Kobe University, Graduate School of Business Administration
Motohiro Tazawa, Meijo University, Faculty of Business Management
Shoichi Tsumuraya, Hitotsubashi University, Graduate School of Business Administration
Masayuki Ueeda, Aoyama Gakuin University, School of Business
Toshihiro Umezawa, Ryukoku University, Faculty of Business Administration
Hiromi Wakabayashi, Kwansei Gakuin University, School of Business Administration
Akihiro Yamada, Chuo University, Faculty of Commerce
Kazutoshi Yanai, Aoyama Gakuin University, School of Business
Masaki Yoneyama, University of Tokyo, Graduate School of Economics

Founding Editor

Akira Usui, Waseda University, Faculty of Commerc