Updated on 2021/09/02

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 Field of Study: Business
Title*
Assistant 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 Accounting

  • Management Control Systems

  • Campus Career*
    • 4 2021 - Present 
      College of Business   Department of Business   Assistant Professor
    • 4 2021 - Present 
      Graduate School of Business   Field of Study: Business   Assistant Professor
     

    Research Areas

    • Humanities & Social Sciences / Accounting  / Accounting

    Research History

    • 4 2021 - Present 
      Rikkyo University   College of Business   Assistant Professor

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      Country:Japan

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

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

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

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    • 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

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

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

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

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

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

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    Education

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

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

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

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

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

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

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

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    Committee Memberships

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

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      Committee type:Other

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    • 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

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

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      Committee type:Municipal

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

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      Committee type:Municipal

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    Papers

    • 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

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

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    • 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

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

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    • 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

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      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

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      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

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      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

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

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

      Masahiro Hosoda

      Conference Proceedings of BAM Conference 2020   1 - 6   9 2020

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

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

      Masahiro Hosoda

      Melco Management Accounting Research   3 2020

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

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    • 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

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

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    • 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

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

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    • 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

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      Language:Japanese   Publishing type:Doctoral thesis  

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    • 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

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      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

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    • 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

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      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  

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    • 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

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

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    • 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

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

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    • 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

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      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

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    • 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

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      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  

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    • 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

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

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    • 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

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

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    • 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

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

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    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

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

      DOI: 10.1108/cg-05-2021-476

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      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

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

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    Presentations

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

      Masahiro Hosoda

      BAM 2020 Conference  9 2020  British Academy of Management

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      Language:English   Presentation type:Oral presentation (general)  

      Venue:Virtual Conference in The Cloud  

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    • 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

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      Language:English   Presentation type:Oral presentation (general)  

      Venue:RMIT University, Melbourne, Australia  

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    • 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

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      Language:English   Presentation type:Oral presentation (general)  

      Venue:Massey University, Auckland, New Zealand  

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    • 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

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      Language:English   Presentation type:Oral presentation (general)  

      Venue:Massey University, Auckland, New Zealand  

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    • 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

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      Language:English   Presentation type:Oral presentation (general)  

      Venue:Cordis Hotel, Auckland, New Zealand  

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    • A Research Design to Investigate the Relation between CSR and the Cost of Turnover

      Hitomi Toyosaki, Masahiro Hosoda, Miyu Hayakawa

      第17回戦略財務会計研究会  16 9 2017  国際戦略経営研究学会

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      Language:English   Presentation type:Oral presentation (general)  

      Venue:明治大学駿河台キャンパス  

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    • 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

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

      Venue:成城大学 (東京)  

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    • 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

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      Language:Japanese   Presentation type:Oral presentation (general)  

      Venue:明治大学 (東京)  

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    • 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

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      Language:English   Presentation type:Oral presentation (general)  

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

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    • 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)

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      Language:English   Presentation type:Oral presentation (general)  

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

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    • CSR促進のためのマネジメント・コントロール・システム―日本企業における活用事例―

      細田雅洋, 豊崎仁美

      第12回戦略財務会計研究会  24 9 2015  国際戦略経営研究学会

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      Language:Japanese   Presentation type:Oral presentation (general)  

      Venue:明治大学 (東京)  

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    • 固定収益会計における固定客の定義方法

      細田雅洋

      第11回戦略財務会計研究会  27 3 2015  国際戦略経営研究学会

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      Language:Japanese   Presentation type:Oral presentation (general)  

      Venue:明治大学 (東京)  

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    • 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

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      Language:English   Presentation type:Oral presentation (general)  

      Venue:Taj Samudra Hotel (Colombo, Sri Lanka)  

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    • 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

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      Language:Japanese   Presentation type:Oral presentation (general)  

      Venue:立命館大学 (草津市・滋賀)  

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    • 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

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      Language:Japanese   Presentation type:Oral presentation (general)  

      Venue:横浜国立大学 (横浜市・神奈川)  

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    • 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

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      Language:Japanese   Presentation type:Oral presentation (general)  

      Venue:国士舘大学 (東京)  

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    • 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

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      Language:Japanese   Presentation type:Oral presentation (general)  

      Venue:早稲田大学 (東京)  

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    Teaching Experience

    •  
      インターンシップ ( 作新学院大学 )

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      ビジネスイングリッシュ ( 作新学院大学 )

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      フィールドワーク ( 作新学院大学 )

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      会計学総論 ( 作新学院大学 )

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    •  
      原価計算論 ( 茨城大学 )

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      原価計算論 ( 作新学院大学 )

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      管理会計論 ( 作新学院大学 )

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    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

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      9 2021 - 11 2021

      Grant type:Competitive

      Grant amount:\150000

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    • 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

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      4 2017 - 3 2021

      Grant type:Competitive

      Grant amount:\2470000

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    • 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 

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      8 2019 - 9 2019

      Grant type:Competitive

      Grant amount:\500000

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    Social Contribution

    • 宇都宮市廃棄物原料等推進審議会

      7 2016 - 30 9 2017

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