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Affiliation |
Faculty of International Social Sciences, Division of International Social Sciences |
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Job Title |
Professor |
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Research Fields, Keywords |
Management Accounting, Cost Management, Accountability, marketing, Electronic Commerce, Strategic Management Accounting |
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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】 Evaluating Marketing Success: The Integration of Objective Metrics and Subjective Perspectives(Yokohama Business Review) 2025.06
【Published Thesis】 Utilization of the Balanced Scorecard as a Comprehensive Marketing Performance Measurement System(Yokohama Business Review) 2025.03
【Published Thesis】 Applicability of BSC to Regional Branding through Characters: Kumamon's Sales Strategy in Kumamoto Prefecture(Yokohama Business Review) 2024.03
【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
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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2025.4
Duty Yokohama National UniversityFaculty of International Social Sciences Division of International Social Sciences Professor
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2015.4-2025.3
Duty Yokohama National UniversityFaculty of International Social Sciences Division of International Social Sciences Associate Professor
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2025.4
Concurrently Yokohama National UniversityInstitute for Multidisciplinary Sciences Professor
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2025.4
Concurrently Yokohama National UniversityInterfaculty Graduate School of Innovative and Practical Studies Professor
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2025.4
Concurrently Yokohama National UniversityGraduate School of International Social Sciences Department of Business Administration 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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Kumamon Study Summary Report
KIMIJIMA Mikiko, MOCHIZUKI Nobuyuki（ Role： Contributor , Joint Report on "The Relationship between Local Brands and Kumamon）
Kumamoto prefecture, Shokei University, Shokei University Juniour College
Total pages：130 Responsible for pages：66-71 Language：Japanese Book type：Report
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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
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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TSURUMI Hiroyuki, KIMIJIMA Mikiko
Yokohama Business Review 46 ( 2 ) 116 - 135 2025.12
Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Business Administration Society Joint Work
The qualitative evolution of generative AI is shifting the creativity demanded of marketers from optimization within existing frameworks (Pro-c) to higher-order creativity (Big-C) that transcends frameworks to create new value. However, current performance evaluations still center on short-term, quantitative outcomes achievable even by AI, creating a significant disconnect between the creativity required and the evaluation system. This paper defines this gap as a “structural contradiction.” Building on theories such as the 4C model, it envisions the future shaped by this structural contradiction and explores strategies to overcome it. The analysis reveals how current evaluation systems suppress the expression of creativity required in the AI era, particularly inhibiting intrinsic motivation and the processes of generation and exploration. Based on this analysis, it proposes that to maximize creativity in the AI era, management must shift its focus from outcome-based evaluation to behavior management and cultural management that prioritize the processes and environments where creativity emerges.
Other Link： https://www.cba.ynu.ac.jp/gakkai/kaisi/pdf/46-2-8.pdf
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KIMIJIMA Mikiko
Yokohama Business Review 46 ( 2 ) 138 - 145 2025.12
Authorship：Lead author Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Business Administration Society Single Work
Cross-functional projects such as new product development and brand building are indispensable for sustainable corporate growth. However, existing research points out that these projects face difficulties in performance evaluation and often become dysfunctional. This study reviews prior research, focusing on management accounting and marketing literature, aiming to identify the inhibiting factors and propose solutions.
Analysis reveals that failures in performance evaluation stem from four fundamental misalignments between the “vertical” management logic inherent in traditional management accounting systems and the “horizontal” collaborative processes inherent in projects: organizational structure, accounting responsibility, conflicts between functional departments, and performance evaluation metrics. Furthermore, it argues that solutions must go beyond merely introducing evaluation metrics. Essential measures include building a “horizontal interactive network” driven by transformational leadership and fostering shared meaning through “strategic storytelling” using the Balanced Scorecard (BSC).Other Link： https://www.cba.ynu.ac.jp/gakkai/kaisi/pdf/46-2-9.pdf
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Evaluating Marketing Success: The Integration of Objective Metrics and Subjective Perspectives
KIMIJIMA Mikiko
Yokohama Business Review 46 ( 1 ) 289 - 298 2025.9
Authorship：Lead author Language：Japanese Publishing type：Research paper (scientific journal) Publisher：Yokohama Business Administration Society Single Work
In modern marketing, performance evaluation based solely on financial metrics such as sales and profits is insufficient. A multidimensional assessment reflecting non-financial elements like brand value and customer relationships is required. To measure marketing success, it is necessary to integrate both the objective aspect of goal achievement and the subjective evaluation by managers. The Balanced Scorecard (BSC) serves as an effective framework for realizing such evaluation. Furthermore, close collaboration between the marketing and management accounting departments is essential to visualize the multifaceted value of marketing activities and strengthen its position within the organization. The concept of marketing accountability born from this collaboration positions marketing not merely as an expense, but as a strategic investment driving future growth. Even in areas like CRM and brand management, evaluations integrating non-financial metrics such as customer loyalty and brand equity are crucial. This enables a more accurate grasp of marketing's value and facilitates strategic decision-making.
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Utilization of the Balanced Scorecard as a Comprehensive Marketing Performance Measurement System
KIMIJIMA Mikiko, TSURUMI Hiroyuki
Yokohama Business Review 45 ( 2・3・4 ) 107 - 116 2025.3
Authorship：Lead author Language：Japanese Publishing type：Research paper (scientific journal) Publisher：Yokohama Business Administration Society Joint Work
This study examined the use of the Balanced Scorecard (BSC) as a comprehensive marketing performance measurement system. The BSC is a framework for evaluating performance from four perspectives: financial, customer, internal processes, and learning and growth. Previous research has shown that the BSC is widely adopted by many companies as a tool capable of comprehensively evaluating marketing activities using diverse metrics. Implementing the BSC not only provides an overview of marketing activities but also offers benefits such as ensuring alignment with strategy, clarifying causal relationships, and promoting communication. However, BSC implementation presents challenges in metric selection, data collection, and operational aspects. To effectively utilize the BSC, it is crucial to overcome these challenges and implement and operate it appropriately according to the company's specific circumstances.
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KIMIJIMA Mikiko, MOCHIZUKI Nobuyuki
Yokohama Business Review 44 ( 3・4 ) 53 - 65 2024.3
Authorship：Lead author Language：Japanese Publishing type：Research paper (scientific journal) Publisher：Yokohama Business Administration Society Joint Work
The objective of this study is to clarify the applicability of the Balanced Scorecard (BSC) to regional branding efforts within local governments, based on Kumamoto Prefecture's “Comprehensive Strategy for Creating Towns, People, and Jobs.” This strategy includes the utilization of Kumamon, the local mascot character. Therefore, this study focuses on the use of Kumamon for sales strategy and examines the construction of a BSC for formulating and executing this strategy. When capturing strategies utilizing local mascots through strategy maps and BSCs, the focus should be less on how to connect each perspective or strategic objective and more on how to achieve those objectives quickly and reliably. Therefore, when creating strategy maps and constructing BSCs, it is necessary to view the achievement of strategic objectives chronologically and consider segmentation based on the time axis.
Review Papers 【 display / non-display 】
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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
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The Interface between Accounting and Marketing
KIMIJIMA Mikiko
JADMA NEWS ( 373 ) 14 - 14 2020.2
Language：Japanese Publishing type：Article, review, commentary, editorial, etc. (other) Publisher：Japan Direct Marketing Association Single Work
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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Accountability in Strategic Management Accounting
KIMIJIMA Mikiko
The 83th National Conference of the Japan Accounting Association Japan Accounting Association
Event date： 2024.8
Language：Japanese Presentation type：Oral presentation (general)
Venue：Waseda University
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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.
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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2025 Project SeminarI
Graduate School of International Social Sciences
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2025 Workshop Seminar
Graduate School of International Social Sciences
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2025 Seminar 2b (Doctoral Programs)
Graduate School of International Social Sciences
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2025 Seminar 2a (Doctoral Programs)
Graduate School of International Social Sciences
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2025 Seminar 1b (Doctoral Programs)
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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The member representatives meeting of Yokohama National University Co-op
2024.5 Auditor
Committee type：Other
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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 - 2023.11
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