@article{oai:reitaku.repo.nii.ac.jp:00000180, author = {長谷川, 泰隆 and Hasegawa, Yasutaka}, issue = {2}, journal = {麗澤経済研究, Reitaku International Journal of Economic Studies}, month = {Sep}, note = {Automobile manufacturers in both the U.S. and Japan are now under recall system monitoring by the National Highway Transport Safety Agency(NHTSA)and the Ministry of Land.Infrastructure and Transport,respectively.These organizations collect the recall-related information and release it to the public.In many cost and management accounting books and treatises,cost and quality related practices are often introduced and explained but none of these publication has made reference to the matter of recall.Akerlof,the U.S. famous economist,argued that there are"Lemon cars"in the used car market,it was the second hand market that he focused on.Cusumano, a famous reseacher in the automobile industry, studied the Japanese automobile industry and newly established recall system in 1969.He wrote about the situation of Japanese manufacturers,but did not study the U.S.counterpart system. made in America-Regaining the Productive Edge-,published in 1989,point out the Japanese sutomobile indstry and the newly established recall system in 1969. He wrote about the situation of Japanese manufacturers, but did not study the U.S.counterpart system.Made in America-Regaining the Productive Edge-,published in 1989,point out teh weak points of U.S.industries and made a proposal for correstive action.Even this very popular book avoided the problem the recall.The Productive Edge written by R.K.Lester in 1998 was book avoided the problem of recall.The Productive Edge written by R.K.Lester in 1998 was in the same vein. There seems to be a good deal fo reticence with theis subject never mind the issue of recall-related costs.}, pages = {65--74}, title = {コンベンショナリズムに埋没するリコールコスト}, volume = {16}, year = {2008}, yomi = {ハセガワ, ヤスタカ} }