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Affiliation |
Faculty of International Social Sciences, Division of International Social Sciences |
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Job Title |
Associate Professor |
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Research Fields, Keywords |
Management Accounting, Cost Management, Accountability, Electronic Commerce, Marketing accountability, Management Accounting for Marketing |
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YNU Research Center |
Research Center for Realizing Social Value from an Interdisciplinary Approach |
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Related SDGs |
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KIMIJIMA Mikiko
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ORCID
The Best Research Achievement in Research Career 【 display / non-display 】
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【Presentation(International conference)】 International Symposium 2017.04
【Book】 Management accounting 2013.09
【Published Thesis】 A Study on Revenue Drivers for Direct Response Advertising 2011.03
The Best Research Achievement in the last 5 years 【 display / non-display 】
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【Published Thesis】 Comparison of Accountability Concepts: Focusing on the Interface between Management Accounting and Marketing(Yokohama Business Review) 2022.06
【Published Thesis】 A Study on Revenue-Allocation Methods: Focusing on Revenue for Bundled Products(Yokohama Business Review) 2022.03
【Published Thesis】 Issues of Marketing Accountability in the Digital Age: The Interface between Management Accounting and Marketing(Direct Marketing Review) 2021.03
【Published Thesis】 A Study on Introduction and Implementation of Management Accounting in Family Business - Case Study of Business Succession by Long-Established SMEs -(Industrial Management and Accounting) 2020.07
【Published Thesis】 A Study on Class Practice of Learning Cost Accounting and Management Accounting in Junior High School Social Studies: A Case of Education Cooperation between Attached Junior High School and University(Yokohama Business Review) 2019.09
YNU Research Center 【 display / non-display 】
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Research Center for Realizing Social Value from an Interdisciplinary Approach
Profile 【 display / non-display 】
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<Current research interests>
To clarify the way of decision making using accounting information for sales and marketing activities.
<Methods and techniques which I use>
Qualitative research (Through interviews, case studies, literature reviews, etc.)
<What I am working on now>
(1)To clarify the utilization of accounting information for sales and marketing activities of SMEs.
(2)To clarify the mechanism of accounting system for direct marketing.
Education 【 display / non-display 】
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2009.4-2012.3
Yokohama National University Business Management Systems Doctor Course Completed
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2005.4-2007.3
Yokohama National University Accounting and Management Systems Master Course Completed
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2001.4-2005.3
Chiba University Economics Graduated
Degree 【 display / non-display 】
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Doctor of Business Administration - Yokohama National University
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Master of Business Administration - Yokohama National University
Campus Career 【 display / non-display 】
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2015.4
Duty Yokohama National UniversityFaculty of International Social Sciences Division of International Social Sciences Associate Professor
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2023.4
Concurrently Yokohama National UniversityInstitute for Multidisciplinary Sciences Associate Professor
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2021.4
Concurrently Yokohama National UniversityInterfaculty Graduate School of Innovative and Practical Studies Associate Professor
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2017.4
Concurrently Yokohama National UniversityCollege of Business Administration Department of Business Administration Specialization in Accounting Associate Professor
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2015.4
Concurrently Yokohama National UniversityGraduate School of International Social Sciences Department of Business Administration Associate Professor
External Career 【 display / non-display 】
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2014.4-2015.3
Kanagawa University Faculty of Business Administration Associate Professor
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2012.4-2014.3
Kanagawa University Faculty of Business Administration Assistant Professor
Academic Society Affiliations 【 display / non-display 】
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2009.9
Japan Accounting Association
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2009.9
Japan Cost Accounting Association
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2022.4
The Japanese Association of Management Accounting
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2023.9
American Accounting Association
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2015.9
The Japan Academic Society of Direct Marketing
Research Areas 【 display / non-display 】
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Humanities & Social Sciences / Accounting
Research Career 【 display / non-display 】
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A Study on Management Accounting to Manage Customer Contact Points on Electronic Commerce
Grant-in-Aid for Scientific Research
Project Year： 2019.3 - 2024.3
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Theoretical Approach to Accounting Management from the Viewpoint of Management Resource Succession of Long-Established SMEs
Academic Research Support Business
Project Year： 2020.7 - 2022.6
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Management accounting research of a resource allocation to strategic marketing in the industrial goods market
Grant-in-Aid for Scientific Research
Project Year： 2016.4 - 2019.3
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Management accounting research of accountability for Input-Output Relationship of marketing activities
Grant-in-Aid for Scientific Research
Project Year： 2013.4 - 2016.3
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Case study on management accounting practices in the industrial goods market
Academic Research Support Business
Project Year： 2018.12 - 2020.3
Books 【 display / non-display 】
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Accounting, 2nd.Edition
HARA Toshio, TAKAHASHI Masaru, MAEYAMA Nobuyuki, OTAKA Satoru, OMORI Akira, KIMURA Akihisa, KIMIJIMA Mikiko（ Role： Contributor , Chapter7. Management Accounting for Decision Making）
CHUOKEIZAI-SHA （ ISBN:9784502422416 ）
Total pages：156 Responsible for pages：101-113 Language：Japanese Book type：Textbook, survey, introduction
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Accounting
HARA Toshio, TAKAHASHI Masaru, MAEYAMA Nobuyuki, OTAKA Satoru, OMORI Akira, KIMURA Akihisa, KIMIJIMA Mikiko（ Role： Contributor , Chapter7. Management Accounting for Decision Making）
CHUOKEIZAI-SHA （ ISBN:9784502250811 ）
Total pages：156 Responsible for pages：101-112 Language：Japanese Book type：Textbook, survey, introduction
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Zenkei Bookkeeping Advanced, Cost Accounting and Industrial Bookkeeping Textbook
OKUMURA Masashi, TAKAHASHI Masaru, SAKAGUCHI Jyunya eds.（ Role： Contributor , Chapter9. Cost Accounting and Industrial Bookkeeping for Marketing）
CHUOKEIZAI-SHA （ ISBN:9784502239311 ）
Total pages：304頁 Language：Japanese Book type：Textbook, survey, introduction
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Management Accounting Transformation: Advances in Theory and Practice Due to Expanded Information Needs
NAKAMURA Hiroyuki, TAKAHASHI Masaru, MOCHIZUKI Nobuyuki, SAKAI Masahiko, KIMIJIMA Mikiko, MOROFUJI Yumi, OGAWA Tetsuhiko, KANETO Masanao, KIMURA Asako, OKADA Yukihiko（ Role： Contributor , Chapter5, 8, 11,13）
CHUOKEIZAI-SHA （ ISBN:9784502488801 ）
Language：Japanese Book type：Scholarly book
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Cost Accounting Guidance
YANAGITA Hiroshi ed.（ Role： Contributor）
CHUOKEIZAI-SHA （ ISBN:9784502465802 ）
Total pages：208 Language：Japanese Book type：Textbook, survey, introduction
Thesis for a degree 【 display / non-display 】
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The Review on Accounting for Marketing Cost: Cost Management on Customer Segments
KIMIJIMA Mikiko
1 - 246 2012.3
Doctoral Thesis Single Work [Reviewed]
Papers 【 display / non-display 】
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Applicability of BSC to Regional Branding through Characters: Kumamon's Sales Strategy in Kumamoto Prefecture
KIMIJIMA Mikiko, MOCHIZUKI Nobuyuki
Yokohama Business Review 44 ( 3/4 ) 53 - 65 2024.3
Authorship：Lead author Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Business Administration Society Joint Work
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KIMIJIMA Mikiko
Yokohama Business Review 43 ( 1 ) 123 - 131 2022.6
Authorship：Lead author Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Business Administration Society Single Work
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A Study on Revenue-Allocation Methods: Focusing on Revenue for Bundled Products
KIMIJIMA Mikiko
Yokohama Business Review 42 ( 3/4 ) 105 - 115 2022.3
Authorship：Lead author Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Business Administration Society Single Work
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Issues of Marketing Accountability in the Digital Age: The Interface between Management Accounting and Marketing
KIMIJIMA Mikiko
Direct Marketing Review 20 3 - 10 2021.3 [Invited]
Authorship：Lead author Language：Japanese Publishing type：Research paper (scientific journal) Publisher：The Academic Society of Direct Marketing Single Work
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A Study on Introduction and Implementation of Management Accounting in Family Business - Case Study of Business Succession by Long-Established SMEs -
SOTA Kenichi, KIMIJIMA Mikiko
Industrial Management and Accounting 80 ( 2 ) 63 - 77 2020.7 [Invited]
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：The Japan Industrial Management and Accounting Institute Foundation Joint Work
Review Papers 【 display / non-display 】
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Joint Report on "The Relationship between Local Brands and Kumamon
KIMIJIMA Mikiko, MOCHIZUKI Nobuyuki
Kumamon Study Summary Report 66 - 71 2024.3
Authorship：Lead author Language：Japanese Publishing type：Meeting report Single Work
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Responding to Uncertainty in the Business Environment for Regional Sales Strategies -Strategic Management Accounting in Business Portfolio Management-
KIMIJIMA Mikiko
YNU College of Business Administration Working paper series ( 349 ) 1 - 24 2023.10
Authorship：Lead author Language：Japanese Publishing type：Rapid communication, short report, research note, etc. (scientific journal) Publisher：YNU College of Business Administration Single Work
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<Report on Kumamon Studies> (1) "The Relationship between Local Brands and Kumamon" Joint Report
MOCHIZUKI Nobuyuki, KIMIJIMA Mikiko
KUMAMON Studies News Letter ( 2 ) 2023.3
Language：Japanese Publishing type：Article, review, commentary, editorial, etc. (other) Single Work
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The Issues of Brand-specific Sales Strategies: Case Studies in Strategic Management Accounting
KIMIJIMA Mikiko
YNU College of Business Administration Working paper series ( 348 ) 1 - 15 2023.2
Authorship：Lead author Language：Japanese Publishing type：Rapid communication, short report, research note, etc. (scientific journal) Publisher：YNU College of Business Administration Single Work
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A New Way of Working and Accounting: Focusing on Sales Activities
KIMIJIMA Mikiko
Response for COVID-19 from the Perspective of Risk Symbiosis 2021.2
Language：Japanese Publishing type：Article, review, commentary, editorial, etc. (other) Publisher：IAS Center for Creation of Symbiosis Society with Risk Yokohama National University Single Work
Other Link： https://www.anshin.ynu.ac.jp/view/vol504.html
Awards 【 display / non-display 】
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Student award
2012.3 YOKOHAMA National University
Individual or group name of awards：KIMIJIMA Mikiko
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The Recommended paper to strengthen the development of young members
2011.10 Japan Cost Accounting Association
Individual or group name of awards：KIMIJIMA Mikiko
Grant-in-Aid for Scientific Research 【 display / non-display 】
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A Study on Management Accounting to Manage Customer Contact Points on Electronic Commerce
Grant number：19K01982 2019.4 - 2024.3
Grant-in-Aid for Scientific Research Grant-in-Aid for Scientific Research(C)
Investigator(s)：KIMIJIMA Mikiko
Authorship：Principal investigator Grant type：Competitive
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Elucidation of Store / Route Selection Mechanism in the DigitalAge
Grant number：20H01549 2020.4 - 2025.3
Grant-in-Aid for Scientific Research Grant-in-Aid for Scientific Research(B)
Investigator(s)：TSURUMI Hiroyuki
Authorship：Coinvestigator(s) Grant type：Competitive
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Grant number：16K17205 2016.4 - 2019.3
Grant-in-Aid for Scientific Research Grant-in-Aid for Young Scientists(B)
Investigator(s)：KIMIJIMA Mikiko
Authorship：Principal investigator Grant type：Competitive
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Management accounting research of accountability for Input-Output Relationship of marketing activities
Grant number：25780294 2013.4 - 2016.3
Grant-in-Aid for Scientific Research Grant-in-Aid for Young Scientists(B)
Investigator(s)：KIMIJIMA Mikiko
Authorship：Principal investigator Grant type：Competitive
Other external funds procured 【 display / non-display 】
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Theorizing Accounting Management Practices from the Perspective of Business Resource Succession in Long-established SMEs
Grant number：2020003 2020.7 - 2022.6
Private Foundations Maki Makoto Foundation Research Grant
Investigator(s)：KIMIJIMA Mikiko
Authorship：Principal investigator
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Management Accounting Practice Research on Industrial Goods Marketing
2018.12 - 2020.3
Private Foundations Nomura School of Advanced Management Research Grant
Investigator(s)：Mikiko KIMIJIMA
Authorship：Principal investigator
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Theoretical study of management accounting techniques for diversifying customer segments
Grant number：2012003 2012.7 - 2013.6
Private Foundations Melco Foundation Research Grant
Investigator(s)：KIMIJIMA Mikiko
Authorship：Principal investigator
Presentations 【 display / non-display 】
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The Relationship between Place Blanding and Kumamon
MOCHIZUKI Nobuyuki, KIMIJIMA Mikiko [Invited]
Kumamon Studies Forum 2023.2 Kumamoto prefecture, Shokei University, Shokei University Juniour College
Event date： 2023.2
Language：Japanese Presentation type：Oral presentation (invited, special)
Venue：Shokei University
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Analysis of Factors Affecting Management Accounting Adoption in SMEs: A Case Study of a Long-established Company
KIMIJIMA Mikiko, SOTA Kenichi
Japanese Accounting Assocation for SEMs 2022.11 Japanese Accounting Assocation for SEMs
Event date： 2022.11
Language：Japanese Presentation type：Oral presentation (general)
Venue：Meiji University
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Deepening Performance Management to Overcome Social Transformation
KIMIJIMA Mikiko [Invited]
The 20th National Research Conference of The Japan Academic Society of Direct Marketing The Japan Academic Society of Direct Marketing
Event date： 2021.9
Language：Japanese Presentation type：Symposium, workshop panel (nominated)
Venue：The conference was be held online this year.
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The Impact of Digitization of Business Records on Management Using Accounting at SMEs
SOTA Kenichi, KIMIJIMA Mikiko [Invited]
The Japan BOKI Association The Japan BOKI Association
Event date： 2020.10
Language：Japanese Presentation type：Oral presentation (invited, special)
Venue：The conference was be held online this year at Beppu University.
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Practice of Cost Accounting and Management Accounting Education for the Purpose of Collaboration between Junior High Schools and Universities
KIMIJIMA Mikiko
The 78th National Conference of the Japan Accounting Association Japan Accounting Association
Event date： 2019.9
Language：Japanese Presentation type：Oral presentation (general)
Venue：Kobe Gakuin University
Preferred joint research theme 【 display / non-display 】
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Linkage of sales management and accounting management
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Call center (contact center, customer service center) management
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ICT (Information and Communication Technology) and Accounting Management Systems
Charge of on-campus class subject 【 display / non-display 】
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2024 Seminar 2b (Doctoral Programs)
Graduate School of International Social Sciences
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2024 Seminar 2a (Doctoral Programs)
Graduate School of International Social Sciences
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2024 Seminar 1b (Doctoral Programs)
Graduate School of International Social Sciences
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2024 Seminar 1a (Doctoral Programs)
Graduate School of International Social Sciences
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2024 Performance Measurement Accounting
Graduate School of International Social Sciences
Charge of off-campus class subject 【 display / non-display 】
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Cost Accounting Theory
Institution：University of Shizuoka
Level：Undergraduate (specialized)
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Accounting Specifics
Institution：University of Shizuoka
Level：Undergraduate (specialized)
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Basics of Cost Accounting
Institution：Kanagawa University
Level：Undergraduate (specialized)
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Basics of Management Accounting
Institution：Kanagawa University
Level：Undergraduate (specialized)
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Contemporary Management Accounting
Institution：Kanagawa University
Level：Undergraduate (specialized)
Committee Memberships 【 display / non-display 】
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Selection Committee, SUGIYAMA Scholarship Foundation
2021.11 Selection Committee Member
Committee type：Other
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Board of directors, Japan Academic Society of Direct Marketing
2019.7 Board member
Committee type：Academic society
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Board Meeting, Japan Cost Accounting Association
2013.9 - 2018.8 Secretary
Committee type：Academic society
Social Contribution(Extension lecture) 【 display / non-display 】
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Kumamon Studies Forum
Role(s)： Commentator, Report author
Kumamoto prefecture, Shokei University, Shokei University Juniour College 2023.2
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The 38th National Conference of Nippon Urban Management and Local Government Research Association
Role(s)： Host, Logistic support
Nippon Urban Management and Local Government Research Association 2021.9
Audience： Graduate students, Researchers, General public, Company, Civic organization, Government agency
Type：Planning and holding meetings,conferences,e.t.c.
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On-site Science Cafe
Role(s)： Lecturer, Official expert, Planner
Research Initiatives and Promotion Organization, YNU 2018.10
Audience： Junior high school students
Type：Science cafe
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Special Course in Management Accounting
Role(s)： Lecturer
School of Management & Information, University of Shizuoka 2017.1
Audience： University students
Type：Extension Lecture
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Special Course in Management Accounting
Role(s)： Lecturer
School of Management & Information, University of Shizuoka 2016.11
Audience： University students
Type：Extension Lecture
Academic Activities 【 display / non-display 】
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"The Journal of Management Accounting" peer review
Role(s)： Peer review
The Japanese Association of Management Accounting 2022.12
Type：Peer review
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"Cost Accounting" peer review
Role(s)： Peer review
Japan Cost Accounting Association 2018.11 - 2019.3
Type：Peer review
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The 38th National Conference of Nippon Urban Management and Local Government Research Association
Role(s)： Planning, management, etc.
Nippon Urban Management and Local Government Research Association （ College of Business Administration, YNU ） 2021.9
Type：Academic society, research group, etc.
College of Business Administration, YNU