Updated on 2025/01/05

写真b

 
HOSODA Masahiro
 
*Items subject to periodic update by Rikkyo University (The rest are reprinted from information registered on researchmap.)
Affiliation*
College of Business Department of Business
Graduate School of Business Master's Program in Business
Graduate School of Economics Doctoral Program in Economics
Title*
Associate Professor
Degree
修士（経営学） （ 明治大学 ） / 博士（経営学） （ 明治大学 ）
Research Theme*

  • 管理会計を専門とし，企業の社会的責任（CSR）を遂行するためのマネジメント・コントロール・システムに関わる研究に一貫して取り組んでいる。このテーマに関して，日本の大企業と中小企業を対象とした質的研究に取り組んできた。現在は，サステナビリティの個別課題とマネジメント・コントロール・システムに関わる研究を進めている。この他，統合報告とマネジメント・コントロール・システムとの関係に関わる研究を展開している。

    • Research Interests

  • Management Control Systems

  • Management Accounting

    • Campus Career*
    • 4 2024 - Present 
      College of Business   Department of Business   Associate Professor
    • 4 2024 - Present 
      Graduate School of Business   Master's Program in Business   Associate Professor
    • 4 2024 - Present 
      Graduate School of Business   Doctoral Program in Business   Associate Professor
    • 4 2021 - 3 2024 
      College of Business   Department of Business   Assistant Professor
    • 4 2021 - 3 2024 
      Graduate School of Business   Master's Program in Business   Assistant Professor
     

    Research Areas

    • Humanities & Social Sciences / Accounting  / Accounting

    Research History

    • 4 2024 - Present 
      Rikkyo University   College of Business   Associate Professor

      ▶ More details

    • 8 2023 - Present 
      Edith Cowan University, Australia   School of Business and Law   Adjunct Senior Lecturer

      ▶ More details

      Country：Australia

      researchmap

    • 9 2019 - Present 
      Massey University, New Zealand   Sustainability & CSR Research Group   Visiting Research Fellow

      ▶ More details

    • 4 2018 - 3 2025 
      大原大学院大学   会計研究科   非常勤講師

      ▶ More details

    • 4 2021 - 3 2024 
      Rikkyo University   College of Business   Assistant Professor

      ▶ More details

      Country：Japan

      researchmap

    • 10 2017 - 3 2021 
      Ibaraki University   College of Humanities and Social Sciences   Lecturer

      ▶ More details

    • 8 2019 - 9 2019 
      Massey University, New Zealand   School of Management   Honorary International Visiting Academic

      ▶ More details

    • 10 2017 - 3 2019 
      Sakushin Gakuin University   Faculty of Business Management   非常勤講師

      ▶ More details

    • 10 2017 - 3 2018 
      The Open University of Japan   栃木学習センター   非常勤講師

      ▶ More details

    • 4 2017 - 9 2017 
      Sakushin Gakuin University   Faculty of Business Management   Associate Professor

      ▶ More details

    • 4 2014 - 3 2017 
      Sakushin Gakuin University   Faculty of Business Management   Lecturer

      ▶ More details

    • 5 2013 - 1 2014 
      Woosong University, Korea   Asian Research Institute   Senior Researcher

      ▶ More details

    ▼display all

    Education

    • 12 2017 - 3 2018 
      明治大学   経営学研究科   経営学専攻

      ▶ More details

    • 4 2011 - 3 2017 
      Meiji University   経営学研究科   経営学専攻

      ▶ More details

    • 4 2008 - 3 2011 
      Meiji University   経営学研究科   経営学専攻

      ▶ More details

    • 4 2004 - 3 2008 
      Meiji University   経営学部   会計学科

      ▶ More details

    Committee Memberships

    • 9 2023 - Present 
      Special Issue of Corporate Governance – The International Journal of Business in Society; Rethinking and revisiting the current state of Gender Equality in the Workplace: Moving upward, moving forward   Guest Editor

      ▶ More details

    • 6 2023 - Present 
      Business Strategy and the Environment   Associate Editor

      ▶ More details

    • 7 2019 - Present 
      Corporate Governance The international journal of business in society Editorial team   Associate Editor

      ▶ More details

      Committee type：Other

      researchmap

    • 9 2019 - 6 2021 
      Special Issue of Corporate Governance – The International Journal of Business in Society; Revisiting Linkages between Sustainability, Corporate Social Responsibility and Management Control Systems   Guest Editor

      ▶ More details

    • 7 2019 - 6 2021 
      常陸大宮市   入札監視委員会

      ▶ More details

      Committee type：Municipal

      researchmap

    • 7 2016 - 9 2017 
      宇都宮市   廃棄物原料等推進審議会

      ▶ More details

      Committee type：Municipal

      researchmap

    ▼display all

    Papers

    • Exploring the intersection of management control systems and gender equality: an integrative literature review

      Masahiro Hosoda, Hitomi Toyosaki

      Corporate Governance: The International Journal of Business in Society   31 12 2024

      ▶ More details

      Publishing type：Research paper (scientific journal)   Publisher：Emerald  

      Purpose

      This study aims to provide a deeper understanding of how management control systems (MCSs) can contribute to achieving gender equality.

      Design/methodology/approach

      The researchers undertook an integrative review of the literature, focusing on the characteristics of MCSs for the development of female managers as well as highlighting the deployment of MCSs by them. Nineteen (19) articles were selected from a database in terms of specified criteria, following which they were analysed in terms of the identified MCSs.

      Findings

      The study found interrelations between MCSs and the internal as well as external factors that promote the realisation of gender equality while highlighting the characteristics of the utilisation of MCSs by female managers. Future research agendas related to these two aspects are also suggested.

      Originality/value

      Theoretically, the study is significant because it offers new insights for analysing gender and gender equality issues in MCSs research, thus opening up fresh dimensions for future research. In terms of praxis, the study promotes gender symmetry in companies by addressing gender equality from the perspective of MCSs. The research also charts a novel course for promoting gender equality in the workplace regarding how female managers use MCSs.

      DOI： 10.1108/cg-05-2024-0307

      researchmap

      Other Link： https://www.emerald.com/insight/content/doi/10.1108/CG-05-2024-0307/full/html

    • 心理的安全性が組織学習行動に与える影響 Peer-reviewed

      牛丸 元, 金, 奉周, 細田 雅洋

      ビジネス科学研究 ( 12 ) 41 - 50   12 2023

      ▶ More details

      Publishing type：Research paper (scientific journal)  

      researchmap

    • Breaking the glass ceiling: gender equality practices in a Japanese bank Peer-reviewed

      Masahiro Hosoda, Shima Nagano

      Corporate Governance: The International Journal of Business in Society   28 7 2023

      ▶ More details

      Authorship：Lead author   Language：English   Publishing type：Research paper (scientific journal)   Publisher：Emerald  

      Purpose

      This study aims to explore the mechanism of the relationships between financial and non-financial outcomes and gender equality through a case study of a Japanese bank that has consistently pursued gender equality.

      Design/methodology/approach

      A single case study was adopted to explore the outcomes of promoting gender equality. Primary data were collected from 12 semi-structured interviews. Data were analysed by rereading and coding the interview responses coded to generate themes.

      Findings

      Through governance reform in Company A, women have been placed in top management positions and the number of female managers has increased, allowing frontline intentions to be reflected in decision-making. The increased number of female managers has led to a decrease in female turnover, men taking parental leave, improved training of female managers and the recruitment of excellent new graduates. The appropriate allocation of jobs to female managers and employees also meets customer needs and has led to increased sales. Finally, involvement of female employees in product development in male-dominated workplaces brings women’s experiences and perspectives to product development, resulting in the development of products that are favoured by customers.

      Originality/value

      This study determined the mechanism behind the relationships between financial and non-financial outcomes and gender equality, based on agency, upper echelons, resource dependence, institutional and social role theories. It also contributes to gender equality research methodology by providing compelling qualitative stories of gender equality outcomes to increase a company’s commitment to promoting gender equality.

      DOI： 10.1108/cg-04-2023-0139

      researchmap

      Other Link： https://www.emerald.com/insight/content/doi/10.1108/CG-04-2023-0139/full/html

    • Promoting gender equality through the use of management control systems: a case study in Japan Peer-reviewed

      Shima Nagano, Masahiro Hosoda

      Accounting, Auditing & Accountability Journal   5 12 2022

      ▶ More details

      Publishing type：Research paper (scientific journal)   Publisher：Emerald  

      Purpose

      This study examines how formal and cultural management control systems (MCSs) are used to support the promotion of gender equality through a case study of a Japanese bank.

      Design/methodology/approach

      A case study was adopted to investigate the use of formal and cultural MCSs in promoting gender equality. Primary data were gathered through semi-structured interviews with managers experienced in promoting gender equality. Then, the data were analysed by reading the interview answers repeatedly and coding interviewees' comments to generate themes.

      Findings

      The findings indicate that both formal and cultural MCSs can be critical aspects in promoting gender equality. The use of cultural MCS fostered norms and cultures over time that enhances the process of formal MCS to achieve gender equality. Formal MCS was also designed and utilised under the constructed norms and cultures to promote gender equality. Furthermore, the use of formal MCS contributes to shaping norms and cultures that encourage gender equality by controlling and discussing the process of promoting gender equality.

      Originality/value

      This study clarifies how formal and cultural MCSs can be used to promote gender equality, which is an unresolved issue in Japanese companies. Mechanisms for companies in male-dominated societies are also provided to promote gender equality in terms of MCSs.

      DOI： 10.1108/aaaj-05-2021-5290

      researchmap

      Other Link： https://www.emerald.com/insight/content/doi/10.1108/AAAJ-05-2021-5290/full/html

    • 会計専門職におけるジェンダー会計研究

      長野史麻, 細田雅洋

      水野忠恒先生 古稀記念論文集 公法・会計の制度と理論   813 - 833   2022

      ▶ More details

      Authorship：Last author   Language：Japanese   Publishing type：Research paper (other academic)  

      researchmap

    • Adoption of integrated reporting and changes to internal mechanisms in Japanese companies Peer-reviewed

      Masahiro Hosoda

      Corporate Social Responsibility and Environmental Management   9 2021

      ▶ More details

      Authorship：Lead author   Language：English   Publishing type：Research paper (scientific journal)   Publisher：Wiley  

      DOI： 10.1002/csr.2209

      researchmap

      Other Link： https://onlinelibrary.wiley.com/doi/full-xml/10.1002/csr.2209

    • Gender Equality and Inclusion at the Workplace: A Case Study of a Japanese Retail and Financial Services Company Peer-reviewed

      Masahiro Hosoda

      Corporate Social Responsibility (CSR) and Gender Equality in Japan: Historical and Current Perspectives   9 2021

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)   Publisher：Springer  

      researchmap

    • Gender Diversity Management and Employees Turnover: A Case Study of a Japanese Hotel Industry Peer-reviewed

      Masahiro Hosoda, Hitomi Toyosaki, Miyu Hayakawa, Kenichi Suzuki

      Corporate Social Responsibility (CSR) and Gender Equality in Japan: Historical and Current Perspectives   9 2021

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)   Publisher：Springer  

      researchmap

    • Telework amidst the COVID-19 pandemic: effects on work style reform in Japan Peer-reviewed

      Masahiro Hosoda

      Corporate Governance: The International Journal of Business in Societyahead-of-print ( ahead-of-print )   7 2021

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)   Publisher：Emerald  

      <sec>
      <title content-type="abstract-subheading">Purpose</title>
      This study aims to examine how the COVID-19 pandemic affected telework initiatives in Japanese companies and investigate the factors that affect telework based on the technology, organization and environment (TOE) model, through the analysis of published documents.


      </sec>
      <sec>
      <title content-type="abstract-subheading">Design/methodology/approach</title>
      Document analysis was adopted. Documents were collected from English news articles in the <italic>Nikkei Asian Review</italic> and <italic>Nikkei Asia</italic> which cover Japan's economy, industries and markets. The results of surveys by the Persol Research Institute and Tokyo Chamber of Commerce and Industry were also provided to discuss factors promoting and hindering telework. Content analysis was adopted to analyse the documents.


      </sec>
      <sec>
      <title content-type="abstract-subheading">Findings</title>
      COVID-19 had an unavoidable impact on the implementation of telework that the government had previously failed to instigate. Japanese listed companies tend to implement telework, whereas small- and medium-sized companies are struggling. The ratio of telework has been low even after the declaration of the state of emergency because there exist organizational, technological and environmental barriers to telework in Japan.


      </sec>
      <sec>
      <title content-type="abstract-subheading">Originality/value</title>
      This study contributes to discussions on work style reform by focusing on the impacts of the COVID-19 pandemic on telework. This research also gives new insight into operationalization of telework in organizations not only in Japan but also in other countries known for low rates of telework and inflexible work styles such as Korea.


      </sec>

      DOI： 10.1108/cg-09-2020-0390

      researchmap

      Other Link： https://www.emerald.com/insight/content/doi/10.1108/CG-09-2020-0390/full/html

    • Integrated reporting and changes in management control systems in large Japanese companies Peer-reviewed

      Masahiro Hosoda

      Corporate Governance: The International Journal of Business in Society21 ( 3 ) 397 - 409   6 2021

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)   Publisher：Emerald  

      <sec>
      <title content-type="abstract-subheading">Purpose</title>
      This study aims to examine the integration of integrated reporting (IR) into the formal control systems (FCSs) early adopters use to implement IR, and investigate whether it drives informal control systems (ICSs) change at this early stage.


      </sec>
      <sec>
      <title content-type="abstract-subheading">Design/methodology/approach</title>
      A case study was conducted in seven large Japanese companies. Data were gathered through semi-structured interviews and e-mail exchanges with the managers responsible for developing integrated reports in Japanese companies that excel in IR practices. Content analysis was adopted to analyze the data.


      </sec>
      <sec>
      <title content-type="abstract-subheading">Findings</title>
      The results showed incremental changes to the integration of IR into FCSs. However, the integration may not cause radical changes to ICSs because all sample companies recognized the importance and necessity of embedding integrated thinking in all levels of companies to put it into practice for value creation over time.


      </sec>
      <sec>
      <title content-type="abstract-subheading">Originality/value</title>
      This study contributes to IR research from an internal corporate perspective. Specifically, this study provides new knowledge on the relationships between IR and MCSs. This research also gives new insight into operationalization and internalization of sustainability in terms of IR and MCSs in companies, not only in Japan, but also worldwide.


      </sec>

      DOI： 10.1108/cg-06-2020-0238

      researchmap

      Other Link： https://www.emerald.com/insight/content/doi/10.1108/CG-06-2020-0238/full/html

    • A pilot empirical study on the effectiveness of inclusive leadership and inclusion climate Peer-reviewed

      Ushimaru, H, Ushio, N, Nagano, S, Takagi, T, Hosoda, M, Kim, B

        ( 10 ) 31 - 48   2021

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)  

      researchmap

    • The Internal Use of Integrated Reporting in Japanese Companies Peer-reviewed

      Masahiro Hosoda

      Conference Proceedings of BAM Conference 2020   1 - 6   9 2020

      ▶ More details

      Language：English   Publishing type：Research paper (international conference proceedings)   Publisher：British Academy of Management  

      researchmap

    • The Adoption of Integrated Reporting and Changes in Internal Mechanisms in Japanese Companies

      Masahiro Hosoda

      Melco Management Accounting Research   3 2020

      ▶ More details

      Language：English   Publishing type：Research paper (other academic)  

      researchmap

    • Perceptions of gender diversity initiatives ― A case study of a Japanese hotel chain Peer-reviewed

      Masahiro Hosoda, Hitomi Toyosaki, Miyu Hayakawa, Kenichi Suzuki

      Conference Proceedings of 32nd Annual Australian & New Zealand Academy of Management Conference   698 - 717   4 12 2018

      ▶ More details

      Language：English   Publishing type：Research paper (international conference proceedings)   Publisher：Australian & New Zealand Academy of Management  

      researchmap

    • Promoting and Hindering Factors in the Introduction of Fixed Revenue Accounting: A Case Study in a B2B Company Based on Management Accounting Change Peer-reviewed

      Masahiro Hosoda, Yoshitaka Myochin, Daisuke Tomita

      Japanese Management and International Studies Vol.15: Fixed Revenue Accounting: A New Management Accounting Framework   99 - 113   11 2018

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)   Publisher：World Scientific Publishing Co.  

      researchmap

    • 企業の社会的責任の遂行を促進するためのマネジメント・コントロール・システム Peer-reviewed

      細田雅洋

      博士学位請求論文（明治大学大学院）   3 2018

      ▶ More details

      Language：Japanese   Publishing type：Doctoral thesis  

      researchmap

    • Management control systems and corporate social responsibility: perspectives from a Japanese small company Peer-reviewed

      Masahiro Hosoda

      Corporate Governance (Bingley)18 ( 1 ) 68 - 80   2018

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)   Publisher：Emerald Group Publishing Ltd.  

      Purpose: Corporate social responsibility (CSR) has become part of daily business for small- and medium-sized enterprises (SMEs) in Japan. The purpose of this study is to explore how management control systems (MCSs) can support the translation of activities into CSR actions using a case study of a SME in Japan. Design/methodology/approach: The case is based on an interview with a CEO of a SME in Japan. The paper contributes to the discussion on CSR and MCSs and investigates the integration of CSR activities in SMEs in Japan through MCSs. Findings: The case company’s formal control systems incorporate environmental and social aspects that are reflected in its top-down, stakeholder-centered approach into CSR through a formal CSR policy. An informal control system is evident and reflected in the CEO’s emphasis on creating shared value by implementing CSR. An interactive control system, a type of formal control system, is useful in the interactions between CEOs and employees and in translating the opinions of stakeholders into CSR actions. Formal control systems can be supported by informal control systems in the implementation of CSR activities. Originality/value: This research contributes to the management accounting literature by showing that formal and informal control systems can support the motivation of employees and the integration of stakeholders’ opinions on the implementation of SMEs CSR activities in Japan. The MCS approach also contributes to SMEs in Japan that seek to address the demographic and economic challenges.

      DOI： 10.1108/CG-05-2017-0105

      Scopus

      researchmap

    • 産業クラスターにおける全体最適と部分最適の整合のためのマネジメント・コントロール・システム Peer-reviewed

      細田雅洋

      経理知識 ( 96 ) 15 - 30   9 2017

      ▶ More details

      Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)   Publisher：明治大学国家試験指導センター経理研究所  

      CiNii Article

      researchmap

    • Exploring Management of Fixed Customers in Two Japanese Service Companies Peer-reviewed

      Ayuko Komura, Masahiro Hosoda

      Journal of Distribution and Management Research20 ( 4 ) 11 - 18   8 2017

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)   Publisher：Korean Research Academy of Distribution and Management  

      researchmap

    • CSRの遂行における公式と非公式からなるマネジメント・コントロール・システムの有効性―アルミ引抜メーカーA社のケース―

      細田雅洋

      産業経理77 ( 1 ) 141 - 152   4 2017

      ▶ More details

      Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：一般財団法人産業経理協会  

      CiNii Article

      researchmap

    • Using Management Control Systems to Implement CSR Activities: An Empirical Analysis of 12 Japanese Companies Peer-reviewed

      Masahiro Hosoda, Kenichi Suzuki

      BUSINESS STRATEGY AND THE ENVIRONMENT24 ( 7 ) 628 - 642   11 2015

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)   Publisher：WILEY-BLACKWELL  

      Management accounting research regarding corporate social responsibility (CSR) implementation in Japan has yet to address the lack of empirical research examining the processes, styles and efficacy of communicating CSR activities. Thus, this study conducts survey interviews with 12 Japanese corporations to examine how Japanese companies implement CSR activities in terms of the formal control system (FCS) and informal control system (ICS) of management control systems (MCS). The results of these interviews identified how Japanese managers employ the MCS approach to implement CSR. Hoshin kanri, a non-financial control component of the FCS, supports successful implementation of CSR under the organizational climate dictated by the ICS. This MCS approach is enhanced by three factors that reflect characteristics of Japanese management: employee commitment, a consensus decision making process and long-term management. Copyright (c) 2015 John Wiley & Sons, Ltd and ERP Environment

      DOI： 10.1002/bse.1896

      researchmap

    • CSR促進のためのマネジメント・コントロール・システムのフレームワーク Peer-reviewed

      細田雅洋

      経理知識 ( 94 ) 91 - 108   9 2015

      ▶ More details

      Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)   Publisher：明治大学国家試験指導センター経理研究所  

      CiNii Article

      researchmap

    • An Exploratory Study on Managing Fixed Customers: Cases of Australian B to B Business

      Masahiro Hosoda, Kenichi Suzuki

      Colombo Business Journal5-6   1 - 12   6 2015

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)   Publisher：Faculty of Management & Finance, University of Colombo  

      researchmap

    • 井尻の簿記理論と利速会計の関係―利速会計はいかに生成されたか― Peer-reviewed

      細田雅洋

      経営学研究論集 ( 39 ) 111 - 129   9 2013

      ▶ More details

      Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)   Publisher：明治大学大学院  

      CiNii Article

      researchmap

    • 日本企業におけるCSR促進のためのマネジメント・コントロール・システム―12社とのインタビュー調査にもとづく実態分析― Peer-reviewed

      細田雅洋, 松岡孝介, 鈴木研一

      原価計算研究37 ( 2 ) 2 - 14   3 2013

      ▶ More details

      Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：日本原価計算研究学会  

      researchmap

    ▼display all

    Misc.

    • Guest editorial Invited Peer-reviewed

      Aymen Sajjad, Masahiro Hosoda, Hitomi Toyosaki

      Corporate Governance: The International Journal of Business in Society21 ( 3 ) 373 - 377   6 2021

      ▶ More details

      Language：English   Publishing type：Article, review, commentary, editorial, etc. (scientific journal)   Publisher：Emerald  

      DOI： 10.1108/cg-05-2021-476

      researchmap

      Other Link： https://www.emerald.com/insight/content/doi/10.1108/CG-05-2021-476/full/html

    • Bathtub Modelを用いた差異分析と三式簿記の関係 Peer-reviewed

      松岡孝介, 細田雅洋

      戦略経営ジャーナル3 ( 1 ) 93 - 108   4 2014

      ▶ More details

      Language：Japanese   Publishing type：Rapid communication, short report, research note, etc. (scientific journal)   Publisher：国際戦略経営研究学会  

      researchmap

    Presentations

    • The Internal Use of Integrated Reporting in Japanese Companies International conference

      Masahiro Hosoda

      BAM 2020 Conference  9 2020  British Academy of Management

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      Venue：Virtual Conference in The Cloud  

      researchmap

    • Exploring Changes of Internal Mechanisms by Adoption of Integrated Reporting in Japanese Companies International conference

      Masahiro Hosoda

      Australasian Business Ethics Network 2019 Annual Conference  10 12 2019  The Australasian Business Ethics Network

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      Venue：RMIT University, Melbourne, Australia  

      researchmap

    • The Impact of Corporate Social Responsibility Perception on Financial Performance: A Case of Japanese Hotel Chain International conference

      Masahiro Hosoda, Kayo Mitani, Yu Hiasa, Ayuko Komura, Kaori Yamawaki

      Australasian Business Ethics Network 2018 Annual Conference  11 12 2018  The Australasian Business Ethics Network

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      Venue：Massey University, Auckland, New Zealand  

      researchmap

    • The Effects of Employee Perceptions of Diversity Management in a Japanese Hotel Chain International conference

      Miyu Hayakawa, Masahiro Hosoda, Misa Kikyo, Yuki Iwabuchi, Kenichi Suzuki

      Australasian Business Ethics Network 2018 Annual Conference  10 12 2018  The Australasian Business Ethics Network

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      Venue：Massey University, Auckland, New Zealand  

      researchmap

    • Perceptions of gender diversity initiatives ― A case study of a Japanese hotel chain International conference

      Masahiro Hosoda, Hitomi Toyosaki, Miyu Hayakawa, Kenichi Suzuki

      32nd Annual Australian & New Zealand Academy of Management Conference  5 12 2018  Australian & New Zealand Academy of Management

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      Venue：Cordis Hotel, Auckland, New Zealand  

      researchmap

    • The Employee Perception of Corporate Social Responsibility and its Effect on Turnover Intention International conference

      7th International Conference on Engineering Business Management  4 8 2018  Razak School of UTM in Engineering and Advanced Technology

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      Venue：Universiti Teknologi Malyaia, Kuala Lumpur  

      researchmap

    • 固定収益会計における収益性・成長性・安定性分析 Invited

      細田雅洋, 児玉麻衣子, 桔梗美彩, 鈴木研一

      日本組織会計学会第1回全国大会  24 6 2017  日本組織会計学会

      ▶ More details

      Language：Japanese   Presentation type：Oral presentation (invited, special)  

      Venue：成城大学 (東京)  

      researchmap

    • 顧客のCSRに対する認知が財務業績に及ぼす影響

      細田雅洋, 小村亜唯子, 三谷華代, 山脇香織

      日本管理会計学会2016年度年次全国大会  2 9 2016  日本管理会計学会

      ▶ More details

      Language：Japanese   Presentation type：Oral presentation (general)  

      Venue：明治大学 (東京)  

      researchmap

    • Definitions of Fixed Customers and Financial Benefits in Two Japanese Service Companies Invited International conference

      Ayuko Komura, Masahiro Hosoda

      International Conference on Engineering Business Management 2016  29 8 2016  Universiti Teknologi Malaysia Razak School of Engineering and Advanced Technology and Graduate School of Business Administration, Meiji University

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      Venue：Meiji University (Tokyo, Japan)  

      researchmap

    • Corporate Social Responsibility, Customer Satisfaction, Loyalty and Financial Performance: A Case of a Japanese Hotel Company International conference

      Masahiro Hosoda, Ayuko Komura, Kayo Mitani, Kaori Yamawaki, Kenichi Suzuki

      23rd Australian Association for Professional & Applied Ethics (AAPAE) Annual Conference  16 6 2016  Australian Association for Professional & Applied Ethics

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      Venue：University of South Australia Business School (Adelaide, Australia)  

      researchmap

    • Applying Management Control Systems to Corporate Social Initiatives: Case Study of a Japanese Sake Brewery International conference

      Masahiro Hosoda

      13th Annual Conference for Management Accounting Research (ACMAR)  10 3 2016  The Institute of Management Accounting and Control (IMC)

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      Venue：WHU – Otto Beisheim School of Management (Vallendar, Germany)  

      researchmap

    • Interactive Control Systems for Implementation of CSR: A Case of Japanese Sake Brewery International conference

      Masahiro Hosoda

      4th International Conference on Engineering Business Management  23 8 2015  Universiti Teknologi Malaysia Razak School of Engineering and Advanced Technology and Graduate School of Business Administration, Meiji University

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      Venue：Maya Hotel (Kuala Lumpur, Malaysia)  

      researchmap

    • An Exploratory Study on Managing Fixed Customers: Cases of Australian B to B Business International conference

      Masahiro Hosoda, Kenichi Suzuki

      9th International Research Conference on Management and Finance  19 12 2014  Faculty of Management & Finance, University of Colombo

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      Venue：Taj Samudra Hotel (Colombo, Sri Lanka)  

      researchmap

    • The Way to Define Fixed Customers: A Case of Japanese Company Introducing Fixed Revenue Accounting International conference

      Masahiro Hosoda, Kenichi Suzuki

      3rd International Conference on Engineering Business Management  26 8 2014  Universiti Teknologi Malaysia Razak School of Engineering and Advanced Technology and Graduate School of Business Administration, Meiji University

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      Venue：The Royale Chulan Hotel (Kuala Lumpur, Malaysia)  

      researchmap

    • Bathtub Modelを用いた差異分析と利力会計の関係

      細田雅洋, 松岡孝介

      国際戦略経営研究学会第5回全国大会  23 9 2012  国際戦略経営研究学会

      ▶ More details

      Language：Japanese   Presentation type：Oral presentation (general)  

      Venue：立命館大学 (草津市・滋賀)  

      researchmap

    • 日本企業におけるCSR促進のためのマネジメント・コントロール・システム―12社とのインタビュー調査にもとづく実態分析―

      細田雅洋, 松岡孝介, 鈴木研一

      日本原価計算研究学会第38回全国大会  8 9 2012  日本原価計算研究学会

      ▶ More details

      Language：Japanese   Presentation type：Oral presentation (general)  

      Venue：横浜国立大学 (横浜市・神奈川)  

      researchmap

    • 従業員満足度，顧客満足度，財務業績の関係

      鈴木研一, 松岡孝介, 細田雅洋, 冨田大資, 榊美菜

      日本管理会計学会2012年次全国大会  26 8 2012  日本管理会計学会

      ▶ More details

      Language：Japanese   Presentation type：Oral presentation (general)  

      Venue：国士舘大学 (東京)  

      researchmap

    • Bathtub Modelにおけるモメンタム概念

      細田雅洋

      Institute of Management Accounting 日本支部第1回研究会  11 9 2011  Institute of Management Accounting 日本支部

      ▶ More details

      Language：Japanese   Presentation type：Oral presentation (general)  

      Venue：早稲田大学 (東京)  

      researchmap

    ▼display all

    Teaching Experience

    •  
      会計学総論 （ 作新学院大学 ）

      ▶ More details

    •  
      原価計算論 （ 作新学院大学 ）

      ▶ More details

    •  
      管理会計論 （ 作新学院大学 ）

      ▶ More details

    •  
      ビジネスイングリッシュ （ 作新学院大学 ）

      ▶ More details

    •  
      フィールドワーク （ 作新学院大学 ）

      ▶ More details

    •  
      インターンシップ （ 作新学院大学 ）

      ▶ More details

    •  
      原価計算論 （ 茨城大学 ）

      ▶ More details

    ▼display all

    Professional Memberships

    Research Projects

    • 日本におけるCOVID-19の社会と環境への影響

      日本学術振興会  学術国際交流事業 諸外国の優秀な研究者の招へい 

      細田雅洋

      ▶ More details

      9 2021 - 11 2021

      Grant type：Competitive

      Grant amount：\150000

      researchmap

    • ダイバーシティと売上高，費用，利益との関係におけるメカニズムの検証

      科学研究費助成事業 

      細田雅洋

      ▶ More details

      4 2017 - 3 2021

      Grant type：Competitive

      Grant amount：\2470000

      researchmap

    • 統合報告の適用による内部メカニズムの変化の探索

      公益財団法人メルコ学術振興財団  国際研究交流助成 短期派遣 

      ▶ More details

      8 2019 - 9 2019

      Grant type：Competitive

      Grant amount：\500000

      researchmap

    Social Contribution

    • 宇都宮市廃棄物原料等推進審議会

      7 2016 - 30 9 2017

      ▶ More details