Updated on 2025/05/21

写真a

 
KIMURA, Shogo
 
Organization
Graduate School of Economics Department of Industrial Management System Creation of Information Professor
Vice President
School of Economics Professor
Graduate School of Economics Professor
Title
Professor

Degree 2

  1. 博士（経済学） （ 2003   名古屋大学 ） 

  2. 経済学修士 （ 1987   名古屋大学 ） 

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Research Areas 1

  1. Others / Others  / Management Accounting

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Current Research Project and SDGs 2

  1. Cost managment

  2. Inter-organizatonal management accounitng

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Research History 4

  1. Nagoya University   Graduate School of Economics   Dean

    2012.4 - 2014.3

  2. Nagoya University

    2010.4

  3. Nagoya University   Graduate School of Economics

    2008.8 - 2012.3

  4. Nagoya University

    2006.4 - 2008.3

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Education 1

  1. Nagoya University   Faculty of Economics

    - 1985

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    Country： Japan

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Professional Memberships 5

  1. 日本会計研究学会

  2. 日本原価計算研究学会

  3. 日本管理会計学会   副会長

  4. European accounting Association

  5. Asian Academic Accounting Association

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Awards 2

  1. 日本原価計算研究学会学会賞

    2002  

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    Country：Japan

  2. Literati club 2001 Highly Commended Award

    2001   Emerald Group  

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Papers 15

  1. *A Study in Cost Management of Toyota Production System Invited

    The Journal of Cost Accounitng Research   Vol. 33 ( 1 ) page： 10-17   2009.4

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    Authorship：Lead author   Language：Japanese   Publishing type：Research paper (scientific journal)  

  2. TPSにおけるジャスト・イン・タイム思考と原価管理

    『企業会計』   Vol. 60 ( 9 ) page： 62-67   2008.9

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    Authorship：Lead author   Language：Japanese   Publishing type：Research paper (scientific journal)  

  3. 「企業間管理会計設計における『貸し借り』の役割 Reviewed

    原価計算研究   Vol. 32 ( 1 ) page： 33-41   2008.3

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    Language：Japanese   Publishing type：Research paper (scientific journal)  

  4. 生産方式と原価管理に関する一考察

    『會計』   Vol. 73 ( 5 ) page： 97-107   2008

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    Authorship：Lead author   Language：Japanese   Publishing type：Research paper (scientific journal)  

  5. *A Model for the Convergence of Accounting Standards Reviewed

    Shogo Kimura and Hikaru Ogawa

    Research in Accounting Regulation   Vol. 19   2007

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    Authorship：Lead author   Language：English   Publishing type：Research paper (scientific journal)  

    The globalization of capital markets has had a great impact on the harmonization of accounting standards. The International Accounting Standards Committee (IASC) has contributed to harmonization of accounting standards by issuing the International Accounting Standards (IAS). In 2001 the International Accounting Standard Board (IASB) was preceded by IASC and it has committed to achieve full convergence to a single set of high quality global accounting standards. While the IAS was created as an accounting standard universally applied in every country, the success of the IAS is open to question. One reason the IAS has not been adopted by all countries is great differences between the IAS and domestic accounting standards. Using a simple game theoretic model, this paper examines the mechanism by which various countries in the global economy may come to adopt a single accounting standard. This standard would dominate the domestic standard of each country and would be called Global Generally Accepted Accounting Principles (GGAAP)

  6. 会計不信に対する管理会計手法の有用性

    會計   Vol. 170 ( 4 )   2006

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    Authorship：Lead author   Language：Japanese   Publishing type：Research paper (scientific journal)  

    本稿では、会計不信の問題について、経営者と株主の信頼関係という視点から考察する。はじめに経営者の会計操作に関わる機会主義的な行動を分析し、機会主義的行動を回避するような経営者と株主の信頼関係のあり方を考察する。その考察を踏まえて、情報共有を促進するような管理会計手法がそうした関係を構築するのにどう役立つのかを考察する。

  7. 自律的組織と関係性のパターン Invited

    企業会計   Vol. 57 ( 12 )   2005

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    Language：Japanese   Publishing type：Research paper (scientific journal)  

    伸縮的分業を行う企業組織を自律的組織では組織構成員間の関係の適切なマネジメントが必要となる。本稿では、自律的組織における組織構成員間にチームプレー型あるいはコラボレーション型という関係性のパターンが生じることを説明し、そうした関係性のパターンのマネジメントについて考察する。そして、関係性のパターンのマネジメントから得られる、自律的組織における管理会計についてのインプリケーションを提示する。

  8. IT and Competitive Advantage: The Case of Japanese Manufacturing Companies Reviewed

    European Business Review   Vol. 15 ( 2 )   2003

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    Language：English   Publishing type：Research paper (scientific journal)  

  9. 会計制度に関する進化ゲーム論的考察

    會計   Vol. 159 ( 2 )   2001

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    Language：Japanese   Publishing type：Research paper (scientific journal)  

  10. *ネットワーク時代の管理会計 Reviewed

    原価計算研究   Vol. 26 ( 1 )   2001

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    Authorship：Lead author   Language：Japanese   Publishing type：Research paper (scientific journal)  

  11. 競争力の維持・向上と管理会計手法 Reviewed

    原価計算研究   Vol. 24 ( 1 )   2000

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    Language：Japanese   Publishing type：Research paper (scientific journal)  

  12. ナレッジ・マネジメントと管理会計 －管理会計システムの知識創造への貢献についての考察－

    會計   Vol. 157 ( 5 )   2000

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    Language：Japanese   Publishing type：Research paper (scientific journal)  

  13. A Study of the Usefulness of Accounting Systems to the Network Organizations

    Accounting   Vol. 155 ( 6 ) page： 62-73   1999

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    Language：Japanese   Publishing type：Research paper (scientific journal)  

  14. *Effective integration of management control systems for competing in global industries Reviewed

    European business review   Vol. 12 ( 1 ) page： 41   2000

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    Authorship：Lead author   Language：English   Publishing type：Research paper (scientific journal)  

  15. Transfer Pricing in Network Organizations Reviewed

    The Journal of Cost Accounting Research   Vol. 22 ( 1 ) page： 51   1998

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    Authorship：Lead author   Language：Japanese   Publishing type：Research paper (scientific journal)  

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Books 3

  1. 自律的組織の経営システム

    （ Role： Joint author）

    森山書店  2009.7 

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    Language：Japanese

  2. *Management Accounting for managing pattern of relationship among economic agents

    （ Role： Sole author）

    2003.10 

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    Language：Japanese

  3. Toyota way: Re-industrializing Management Accounitng for New Age

    （ Role： Joint author）

    2009.4 

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    Language：Japanese

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Presentations 14

  1. TPSのコスト・マネジメントへのインプリケーション

    日本原価計算研究学会第34回全国大会 

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    Event date： 2008.9

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

    Country：Japan  

  2. 企業間管理会計設計における「貸し借り」の役割

    日本原価計算研究学会 第33回全国大会 

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    Event date： 2007.10

    Language：Japanese   Presentation type：Oral presentation (general)  

    Country：Japan  

  3. Kashi-Kari mechanism in Japanese management accounting International conference

    European Accounting Association 30th Annual Congress 

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    Event date： 2007

    Language：English   Presentation type：Oral presentation (general)  

  4. Inter-organizational management accounting in Japan International conference

    European Accounting Association 30th Annual Congress 

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    Event date： 2007

    Language：English   Presentation type：Oral presentation (general)  

    Country：Japan  

  5. A Model for Managing conflicts in target costing International conference

    European Accounting Association 29th Annual Congress 

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    Event date： 2006

    Language：English   Presentation type：Oral presentation (general)  

  6. R&D Cost Management of Japanese Auto Manufacturers and Its Impact on Corporate Value International conference

    European Accounting Association 28th Annual Congress 

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    Event date： 2005

    Language：English   Presentation type：Oral presentation (general)  

  7. 関係性のマネジメントにおける管理会計の意義　－関係性のパターンの制度化とゆらぎの視点から－

    管理会計学会2004年度全国大会 

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    Event date： 2004

    Language：Japanese   Presentation type：Oral presentation (general)  

    Country：Japan  

  8. An Economic Analysis of the Effects of the Module Production System on Target Costing International conference

    European Accounting Association 25th Annual Congress 

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    Event date： 2002

    Language：English   Presentation type：Oral presentation (general)  

  9. An Analysis of R&D costs and management of Japanese automakers International conference

    Asian Academic Accounting Association 4th Conference 

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    Event date： 2003

    Language：English   Presentation type：Oral presentation (general)  

  10. An Economic Analysis of R&D cost management of Japanese auto manufacturers" International conference

    European Accounting Association 26th Annual Congress 

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    Event date： 2002

    Language：English   Presentation type：Oral presentation (general)  

  11. ネットワーク時代の管理会計

    日本原価計算研究学会第27回全国大会 

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    Event date： 2001

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

    Country：Japan  

  12. A Simple Game Analysis for the Setting of Accounting Standards in the global economy International conference

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    Event date： 2001

    Language：English   Presentation type：Oral presentation (general)  

  13. Management accounting practices and the competitiveness of Japanese manufacturing companies International conference

    Asian Academic Accounting Association 1st Conference 

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    Event date： 2000

    Language：English   Presentation type：Oral presentation (general)  

  14. Management techniques relating Information Technology for improving Japanese manufacturing companies' International conference

    2000 MIS/OA International Conference 

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    Event date： 2000

    Language：English   Presentation type：Oral presentation (general)  

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Research Project for Joint Research, Competitive Funding, etc. 3

  1. 地域金融機関との協働による中小企業再生についての研究

    2014.4

    国内共同研究 

  2. 地域金融機関との協働による中小企業再生についての研究

    2014.4

    国内共同研究 

  3. フランチャイジーとサプライヤーを巻き込んだコスト・マネジメント

    2006 - 2009

    国内共同研究 

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    CVSのビジネスモデルを解析し、フランチャイジーやサプライヤーを巻き込んだコスト提言の可能性を探る。

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KAKENHI (Grants-in-Aid for Scientific Research) 3

  1. 関係性のパターンと管理会計の適合性に関する経験的研究

    2007 - 2009.3

    科学研究費補助金  基盤研究（Ｃ）（一般），課題番号：19530405

    木村　彰吾

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    Authorship：Principal investigator 

  2. 管理会計システムと企業組織の共進化に関する理論的・実証的研究

    2006 - 2009.3

    科学研究費補助金 

    廣本敏郎

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    Authorship：Coinvestigator(s) 

  3. 財務情報の信頼性の保証に関する研究

    2005 - 2008.3

    科学研究費補助金 

    友杉芳正

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    Authorship：Coinvestigator(s) 

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Teaching Experience (On-campus) 1

  1. スタートアップ経営論

    2020

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Social Contribution 1

  1. 大学の経営、会計、財務戦略

    Role(s)：Lecturer

    国立大学協会  国大協　2019年度国立大学法人等担当理事等連絡会議 「財務」を大学経営に活かす  2019.10

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