Doctor of Business Administration
(Osaka City University)
Personal Website

Title

Professor of Accounting

Abstract of Research and Education

My research focuses on public sector accounting, management accounting, and sustainability. I examine the usefulness of financial and non-financial information. I examine how financial and non-financial performance measures are established and how they influence decision-making, resource allocation, behavior, and performance at the individual, organizational, and societal levels across firms, nonprofit organizations, and local governments.

Non-financial indicators, such as those related to mental health, well-being, employment of people with disabilities, gender diversity, and public-sector outcomes, are being measured and implemented more frequently to address organizational and societal challenges. My research clarifies the usefulness and implications of these diverse measures.

In my undergraduate and graduate seminars, I examine the usefulness of financial and non-financial information in various organizational settings, including firms, non-profit organizations, and local governments, through quantitative research. This builds on a foundation of empirical accounting methods. At the undergraduate level, I teach public sector and management accounting courses. At the graduate level, I teach management accounting and lead discussions on management control systems and quantitative methodologies, including archival empirical analysis and survey-based research.

Details of Research Achievement