KIMIJIMA Mikiko

Affiliation

Faculty of International Social Sciences, Division of International Social Sciences

Job Title

Associate Professor

Research Fields, Keywords

Customer, Accountability, Segment, Marketing cost, Revenue driver, Management accounting, Cost management

Related SDGs




ORCID  https://orcid.org/0000-0002-4301-8695

写真a

The Best Research Achievement in Research Career 【 display / non-display

Profile 【 display / non-display

  • <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

  • 2009.4
    -
    2012.3

    Yokohama National University   Business Management Systems   Doctor Course   Completed

  • 2005.4
    -
    2007.3

    Yokohama National University   Accounting and Management Systems   Master Course   Completed

  • 2001.4
    -
    2005.3

    Chiba University   Economics   Graduated

Degree 【 display / non-display

  • Doctor of Business Administration - Yokohama National University

  • Master of Business Administration - Yokohama National University

Campus Career 【 display / non-display

  • 2015.4
     
     

    Duty   Yokohama National UniversityFaculty of International Social Sciences   Division of International Social Sciences   Associate Professor  

  • 2021.4
     
     

    Concurrently   Yokohama National UniversityInterfaculty Graduate School of Innovative and Practical Studies   Associate Professor  

  • 2017.4
     
     

    Concurrently   Yokohama National UniversityCollege of Business Administration   Department of Business Administration   Specialization in Accounting   Associate Professor  

  • 2015.4
     
     

    Concurrently   Yokohama National UniversityGraduate School of International Social Sciences   Department of Business Administration   Associate Professor  

External Career 【 display / non-display

  • 2014.4
    -
    2015.3

    Kanagawa University   Faculty of Business Administration   Associate Professor  

  • 2012.4
    -
    2014.3

    Kanagawa University   Faculty of Business Administration   Assistant Professor  

Academic Society Affiliations 【 display / non-display

  • 2009.9
     
     
     

    Japan Accounting Association

  • 2009.9
     
     
     

    Japan Cost Accounting Association

  • 2015.9
     
     
     

    The Japan Academic Society of Direct Marketing

  • 2022.4
     
     
     

    The Japanese Association of Management Accounting

  • 2020.7
     
     
     

    The Japan Boki Association

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Research Areas 【 display / non-display

  • Humanities & Social Sciences / Accounting

 

Research Career 【 display / non-display

  • A Study on Management Accounting to Manage Customer Contact Points on Electronic Commerce

    Grant-in-Aid for Scientific Research  

    Project Year: 2019.3 - 2023.4

  • 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

  • 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

  • Management accounting research of accountability for Input-Output Relationship of marketing activities

    Grant-in-Aid for Scientific Research  

    Project Year: 2013.4 - 2016.3

  • Case study on management accounting practices in the industrial goods market

    Academic Research Support Business  

    Project Year: 2018.12 - 2020.3

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Books 【 display / non-display

  • テキスト会計学講義(第2版)

    原 俊雄, 高橋 賢, 前山 政之, 大雄 智, 大森 明, 木村 晃久, 君島 美葵子( Role: Joint author ,  第7章「意思決定のための会計」)

    中央経済社  ( ISBN:9784502422416

    Amazon

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    Total pages:156   Responsible for pages:101-113   Language:Japanese Book type:Textbook, survey, introduction

    会計学を初めて学ぶ人のための教科書。簿記、財務会計、財務分析、管理会計、監査、マクロ会計など全般をカバー。本書でビジネスパーソンが身につけるべき知識が習得できる。

  • テキスト会計学講義

    原 俊雄, 高橋 賢, 前山 政之, 大雄 智, 大森 明, 木村 晃久, 君島 美葵子( Role: Joint author ,  第7章「意思決定のための会計」)

    中央経済社  ( ISBN:9784502250811

    Amazon

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    Total pages:156   Responsible for pages:101-112   Language:Japanese Book type:Textbook, survey, introduction

    会計学を初めて学ぶ人のための教科書。簿記、財務会計、財務分析、管理会計、監査、マクロ会計など全般をカバー。本書でビジネスパーソンが身につけるべき知識が習得できる。

  • 全経簿記上級 原価計算・工業簿記テキスト(第3版)

    奥村 雅史, 高橋 賢, 坂口 順也, 中村 彰良, 望月 恒男, 伊藤 宏, 奥村 輝夫, 森本 三義, 寺戸 節郎, 上山 晋平, 君島 美葵子, 小林 啓孝, 吉田 栄介, 窪田 祐一, 大西 靖, 伊藤 和憲( Role: Contributor ,  第9章「営業費計算」)

    中央経済社  ( ISBN:9784502239311

    Amazon

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    Total pages:304頁   Language:Japanese Book type:Textbook, survey, introduction

    全経簿記能力検定試験上級の出題範囲に完全対応した公式テキスト。各章の問題を解きながら原価計算・工業簿記の理解を深め、巻末の練習問題で学習の復習・定着をはかれる。

  • Management accounting

    ( Role: Joint editor)

    CHUOKEIZAI-SHA  ( ISBN:9784502488801

    Amazon

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    Language:Japanese Book type:Scholarly book

  • 原価計算ガイダンス

    柳田 仁, 中村 義彦, 君島 美葵子, 林 慶雲, 川口 修, 船越 洋之, 江頭 幸代, 山北 晴雄, 田代 景子, 竹森 一正, 長岡 正( Role: Joint editor)

    中央経済社  ( ISBN:9784502465802

    Amazon

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    Total pages:208   Language:Japanese Book type:Textbook, survey, introduction

Thesis for a degree 【 display / non-display

  • The Review on Accounting for Marketing Cost: Cost Management on Customer Segments

    KIMIJIMA Mikiko

    1 - 246   2012.3

    Doctoral Thesis   Single Work    [Reviewed]

    CiNii Research

Papers 【 display / non-display

  • Comparison of Accountability Concepts: Focusing on the Interface between Management Accounting and Marketing

    KIMIJIMA Mikiko

    Yokohama Business Review   43 ( 1 )   123 - 131   2022.6

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)   Publisher:Yokohama Business Administration Society   Single Work  

  • A Study on Revenue-Allocation Methods: Focusing on Revenue for Bundled Products

    KIMIJIMA Mikiko

    Yokohama Business Review   42 ( 3/4 )   105 - 115   2022.3

    DOI CiNii Research

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)   Publisher:Yokohama Business Administration Society   Single Work  

  • 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]

    CiNii Research J-GLOBAL

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    Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:The Academic Society of Direct Marketing   Single Work  

  • 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]

    CiNii Research

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    Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:The Japan Industrial Management and Accounting Institute Foundation   Joint Work  

  • 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

    KIMIJIMA Mikiko

    Yokohama Business Review   40 ( 2 )   71 - 91   2019.9

    DOI CiNii Research

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    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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Review Papers 【 display / non-display

  • 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

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    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

  • The Interface between Accounting and Marketing

    KIMIJIMA Mikiko

    JADMA NEWS   ( 373 )   14 - 14   2020.2

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:Japan Direct Marketing Association   Single Work  

  • Research Outreach Practice for Cost Accounting and Management Accounting

    KIMIJIMA Mikiko

    YNU College of Business Administration Working paper series   ( 331 )   1 - 39   2019.1

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    Authorship:Lead author   Language:Japanese   Publishing type:Rapid communication, short report, research note, etc. (bulletin of university, research institution)   Publisher:YNU College of Business Administration   Single Work  

  • Strategic Use of Customer Contact Point and Management Accounting

    KIMIJIMA Mikiko

    Melco journal of management accounting research   10 ( Ⅰ )   36 - 40   2018.2

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    Language:Japanese   Publishing type:Lecture material (seminar, tutorial, course, lecture, etc.)   Publisher:The Melco Foundation   Single Work  

  • Use of Financial Indicators for Marketing Accountability

    KIMIJIMA Mikiko

    Accounting   69 ( 4 )   6 - 7   2017.4

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    Authorship:Lead author   Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)   Publisher:CHUOKEIZAI-SHA   Single Work  

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Awards 【 display / non-display

  • 学生表彰

    2012.3   横浜国立大学  

    Individual or group name of awards:君島 美葵子

  • 若手会員の育成強化を目的とする推薦論文

    2011.10   日本原価計算研究学会  

    Individual or group name of awards:君島 美葵子

Grant-in-Aid for Scientific Research 【 display / non-display

  • A Study on Management Accounting to Manage Customer Contact Points on Electronic Commerce

    Grant number:19K01982  2019.4 - 2023.3

    Grant-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research(C)

    Investigator(s):KIMIJIMA Mikiko

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    Authorship:Principal investigator  Grant type:Competitive

  • 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

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    Authorship:Coinvestigator(s)  Grant type:Competitive

  • Management Accounting Research of a Resource Allocation to Strategic Marketing in the Industrial Goods Market

    Grant number:16K17205  2016.4 - 2019.3

    Grant-in-Aid for Scientific Research  Grant-in-Aid for Young Scientists(B)

    Investigator(s):KIMIJIMA Mikiko

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    Authorship:Principal investigator  Grant type:Competitive

  • Management accounting research of accountability for Input-Output Relationship of marketing activities

    2013.4 - 2016.3

    Grant-in-Aid for Scientific Research  Grant-in-Aid for Young Scientists(B)

    Investigator(s):KIMIJIMA Mikiko

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    Grant type:Competitive

Other external funds procured 【 display / non-display

  • Theorizing Accounting Management Practices from the Perspective of Business Resource Succession in Long-established SMEs

    Grant number:研究2020003  2020.7 - 2022.6

    Private Foundations  Maki Makoto Foundation Research Grant

    Investigator(s):KIMIJIMA Mikiko

      More details

    Authorship:Principal investigator 

  • 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

      More details

    Authorship:Principal investigator 

  • 顧客セグメントの多様化に対する管理会計技法の理論化研究

    2012.7 - 2013.6

    Private Foundations  公益財団法人メルコ学術振興財団 研究助成

    Investigator(s):君島 美葵子

Presentations 【 display / non-display

  • Theme Solution: "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

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    Event date: 2021.9

    Language:Japanese   Presentation type:Public lecture, seminar, tutorial, course, or other speech  

    Venue:The conference was be held online this year.  

  • 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

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    Event date: 2020.10

    Language:Japanese   Presentation type:Oral presentation (invited, special)  

    Venue:The conference was be held online this year at Beppu University.  

  • 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

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    Event date: 2019.9

    Language:Japanese   Presentation type:Oral presentation (general)  

    Venue:Kobe Gakuin University  

  • The Role of Management Accounting for Customer Contact Point Management

    KIMIJIMA Mikiko

    The 77th National Conference of the Japan Accounting Association  Japan Accounting Association

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    Event date: 2018.9

    Language:Japanese   Presentation type:Oral presentation (general)  

    Venue:Kanagawa University  

  • The Role of Management Control for Direct Marketing

    KIMIJIMA Mikiko

    The 17th National Research Conference of The Japan Academic Society of Direct Marketing  The Japan Academic Society of Direct Marketing

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    Event date: 2018.6

    Language:Japanese   Presentation type:Oral presentation (general)  

    Venue:Keio University  

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Preferred joint research theme 【 display / non-display

  • The usefulness of management accounting and cost accounting information for electronic commerce

  • Establishment of a management accounting system for sales and marketing activities

  • Consideration of performance evaluation techniques for call centers (contact centers, customer service offices)

  • Establish an evaluation system for public relations activities

 

Charge of on-campus class subject 【 display / non-display

  • 2022   Management Accounting 1

    College of Business Administration

  • 2022   Management Accounting Ⅱ

    College of Business Administration

  • 2022   Cost Accounting

    Graduate School of International Social Sciences

  • 2022   Cost Accounting Ⅰ

    Interfaculty Graduate School of Innovative and Practical Studies

  • 2022   Cost Accounting Ⅱ

    Interfaculty Graduate School of Innovative and Practical Studies

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Charge of off-campus class subject 【 display / non-display

  • 原価計算論

    Institution:静岡県立大学

  • 会計学各論

    Institution:静岡県立大学

  • 原価計算の基礎

    Institution:神奈川大学

  • 管理会計の基礎

    Institution:神奈川大学

  • 現代の管理会計

    Institution:神奈川大学

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Committee Memberships 【 display / non-display

  • Selection Committee, SUGIYAMA Scholarship Foundation

    2021.11  Selection Committee Member

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    Committee type:Other 

  • Board of directors, Japan Academic Society of Direct Marketing

    2019.7  Board member

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    Committee type:Academic society 

  • Board Meeting, Japan Cost Accounting Association

    2013.9 - 2018.8  Secretary

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    Committee type:Academic society 

Social Contribution(Extension lecture) 【 display / non-display

  • 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

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    Audience: Graduate students, Researchers, General public, Company, Civic organization, Government agency

    Type:Planning and holding meetings,conferences,e.t.c.

  • On-site Science Cafe

    Role(s): Lecturer, Official expert, Planner

    Research Initiatives and Promotion Organization, YNU  2018.10

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    Audience: Junior high school students

    Type:Science cafe

  • 管理会計特別講座

    Role(s): Lecturer

    静岡県立大学経営情報学部  静岡県立大学谷田キャンパス  2017.1

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    Audience: University students

    Type:Extension Lecture

    テーマ「戦略と管理会計―販売活動のレベニュー・ドライバー―」

  • 管理会計特別講座

    Role(s): Lecturer

    静岡県立大学経営情報学部  静岡県立大学谷田キャンパス  2016.11

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    Audience: University students

    Type:Extension Lecture

    テーマ「管理会計入門―原価・営業量・利益の管理―」

  • 日本会計研究学会(第60回関東部会)

    Role(s): Logistic support

    神奈川大学経営学部  神奈川県平塚市  2012.12

Academic Activities 【 display / non-display

  • 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

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    Type:Academic society, research group, etc. 

    College of Business Administration, YNU

  • "Cost Accounting" peer review

    Role(s): Peer review

    Japan Cost Accounting Association  2018.11 - 2019.3

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    Type:Peer review