Doctor of Business Administration
(Kobe University)


Associate Professor of Management Accounting

Abstract of Research and Education

My main interest is performance evaluation systems, a part of management accounting systems. Especially, I examine how employees behave under the specific system such that (1) the initial performance target is adjusted during the period, and (2) the employee is evaluated in combination of objective and subjective measures. Also, I am interested in the management control system for the organization for which creativity is crucial.

As for undergraduate education, I will teach the class “Readings in Foreign Books”. In this class, we will read papers about creativity in the workplace. Through reading materials, I want participants to think about the creativity needed for business organizations, how to enhance creativity in the workplace, etc.

For graduate education, I have “Advanced Management Accounting.” In this class, we will read and discuss the paper on performance evaluation systems that is essential to read. In addition to the topics themselves, I also aim to get students to know the theory and method used in the papers.

Details of Research Achievement