Published papers

The purpose of this study is to explore why and how product and service cost information is useful in start-up companies. We observed what kind of changes occurred providing the information to the managers of Company A, which had not used the information for management decision making. As a result, the managers recognized the problems in their management decision-making and the usefulness of the information. These results indicate that even in companies that do not recognize the usefulness of cost information, providing cost information may improve management decision-making.

This paper discusses the perspectives and processes for finding research themes for integrating management accounting research with practice, looking back on our past trial processes. Based on what is necessary for researchers in management accounting to deal with practice, this paper considers how to find research themes that can be integrated with practice.

Sustainable companies are needed to prioritize their CSR issues in order to measure CSR performance. In this paper, we explore the case of Japanese homebuilding company from the perspective of the new institutionalism to show the institutional isomorphism of corporate CSR performance measurement. Our findings show that the isomorphism of the practice of determining materiality of CSR issues and defining CSR performance measures. We also found that the linkage between CSR activities and CSR performance measures.