Okihiro Maruta
| Department of Commerce | Professor |
Papers
- 事業部等における経営管理とイノベーション喪失に関する調査報告書
梶原 武久; 丸田 起大; 篠田 朝也; 北田 智久
神戸大学経営学研究科ディスカッションペーパー, -, 2023, Not reviewed - ★Cost Management for Modular Product Design
梶原 武久; 窪田 祐一; 丸田 起大
China Management Accounting Review, 19(1), 115-123, 2022, Reviewed - ★間接費配賦の再考—Rethinking Cost Allocation
丸田 起大
管理会計学 = The journal of management accounting, Japan : 日本管理会計学会誌 : 経営管理のための総合雑誌 / 日本管理会計学会 編, 30(2), 21-26, 2022 - ★内部監査研究の展望―『内部監査実施状況調査』の分析を踏まえて―
内部監査, 1, 77-80, Mar. 2021, Not reviewed - Beyond Target Costing: A Field Study at Mazda on Strategic Cost Management for Mass Customization
梶原 武久; 窪田 祐一; 丸田 起大
Discussion Paper, Graduate School of Business Administration, Kobe University, 2020・07, 2020, Not reviewed - ★Amoeba Management in the Real Estate Industry: The Case of Sun Frontier Fudousan Co., Ltd.
Maruta Okihiro; Ichihara Yuichi; Sawabe Norio
Melco Journal of Management Accounting Research, 10(1), 95-106, Feb. 2018, Not reviewed - ★CSR活動によるマネジメント・コントロール・システムの活性化 : 富士メガネの事例研究
篠田 朝也; 丸田 起大
企業会計 = Accounting, 69(2), 262-269, Feb. 2017, Not reviewed - ★我が国における病院BSC実務の多様性と形成要因 : ケースレビューにもとづく探索的研究
丸田 起大; 足立 俊輔
産業經理 / 産業経理協会 編, 75(1), 33-42, Apr. 2015, Not reviewed - ★Strategic Management with BSC in Operation Room
丸田 起大
Journal of Medical Safety, 7 October, 1-4, 2015, Reviewed - ★Various Patterns of Japanese Hospital BSC Practices : A Tentative Classification.
Maruta Okihiro; Adachi Shunsuke
經濟學研究, 81(4), 251-270, Dec. 2014 - ★Motivational and Financial Effects of Implementation of Amoeba Management System : A Case Study of Kazuma, Co., Ltd.
Maruta Okihiro
經濟學研究, 81(1), 1-20, Jun. 2014 - ★アメーバ経営における中国人従業員の採算意識への報酬制度の影響 : ㈱カズマでの質問票調査から—Influences of Compensation Scheme on Profitability Mind of Chinese Employees under Amoeba Management System : An Evidence from Questionnaire Survey in Kazuma,Co.,Ltd
丸田 起大
経済学研究 = Journal of Political Economy / 九州大学経済学会 編, 80(4), 97-107, Dec. 2013 - ★Some Embryonic Cases of Target Costing during the 1950s to the 1960s in Japan
Maruta Okihiro
經濟學研究, 79(5/6), 175-202, Mar. 2013 - ★手術室の安全のための戦略的マネジメント : バランスト・スコアカードを用いて—The Strategic Management for Operation Rooms : Balanced Scorecards for Safety Management
末盛 泰彦; 足立 俊輔; 丸田 起大
安全医学 = Journal of medical safety, 8(1), 4-9, Sep. 2012, Reviewed - ★バランスト・スコアカードを用いた九州医療センター手術室の戦略評価
8(1), 171-173, Aug. 2011 - ★Incorporating a Perspective of “Contribution to Local Community” into Balanced Scorecard:: A Challenge of Dezuka Suisan Co. Ltd. in Monbetu Area of Hokkaido
Fujimoto Yasuo; Maruta Okihiro; Shinoda Tomonari
Melco Journal of Management Accounting Research, 4(1), 41-46, 2011 - ★Genesis and Diffusion of Target Costing Practices in the 1950s
MARUTA Okihiro
The Journal of Cost Accounting Research, 35(1), 48-58, 2011, Reviewed - ★Responsibility Accounting Mechanism in Kyocera Amoeba Management System :: Accounting, Social Psychology, and Cultural Anthropology
Maruta Okihiro
Melco Journal of Management Accounting Research, 3(1), 27-37, 2010, Reviewed - ★Target Costing Practice at the Development of PUBLICA in Toyota
MARUTA Okihiro
The Journal of Cost Accounting Research, 33(1), 28-40, 2009, Reviewed - ★Strategic Control and Management Accounting: from the viewpoint of Feedforward Control
MARUTA Okihiro
The Journal of Management Accounting, Japan, 12(2), 19-33, Nov. 2004 - ★Strategic Management Accounting and Feedforward Control : From Double-loop Feedback to Feedforward
Maruta, Okihiro
經濟學研究, 53(3), 403-414, Dec. 2003 - ★Feedforward Control through Target Cost Management and Kaizen Cost Management
Maruta Okihiro
The Journal of Cost Accounting Research, 27(1), 28-38, 2003, Reviewed - ★A Potentiality of Feedforward Management Bookkeeping System
Maruta Okihiro
経済論究, 103, 173-206, Mar. 1999 - ★A Conceptualization of Feedforward Management Accounting
Maruta Okihiro
経済論究, 101, 143-160, Jul. 1998
Miscellaneous
Books and other publications
- アメーバ経営の進化 : 理論と実践
アメーバ経営学術研究会; 加護野, 忠男; 三矢, 裕; 稲盛, 和夫; 近藤, 大輔; 挽, 文子; 澤邉, 紀生; 庵谷, 治男; 北居, 明; 鈴木, 竜太; 小野, 康裕; 上総, 康行; 尾畑, 裕; 丸田, 起大; 潮, 清孝; 田中, 一弘; 鈴木, 寛之; 窪田, 祐一; 谷, 武幸; 大田, 嘉仁; 松井, 達朗; 黒瀬, 善仁
中央経済社,中央経済グループパブリッシング (発売), Mar. 2017
9784502213014
Lectures, oral presentations, etc.
Research Themes
- Empirical research on the design and implementation of management control systems and their effects
Grant-in-Aid for Scientific Research (B)
Kyoto University
01 Apr. 2024 - 31 Mar. 2027 - Target costing and innovation: interdisciplinary perspectives
Grant-in-Aid for Scientific Research (B)
Kobe University
01 Apr. 2019 - 31 Mar. 2022 - Evolutionary Process of Management Accounting
Grant-in-Aid for Scientific Research (C)
Kyushu University
01 Apr. 2018 - 31 Mar. 2021 - Target Costing Errors: Causes and Solutions
Grant-in-Aid for Scientific Research (B)
Kobe University
01 Apr. 2016 - 31 Mar. 2019 - Global optimal collaboration of Japanese company's product development and production base and comprehensive research on management accounting
Grant-in-Aid for Scientific Research (B)
Ritsumeikan Asia Pacific University
01 Apr. 2014 - 31 Mar. 2017 - A Research on Japanese Management Accounting in Asian Context
Grant-in-Aid for Scientific Research (C)
Kyushu University
01 Apr. 2014 - 31 Mar. 2017 - Historical research on genesis and diffusion of target costing
Grant-in-Aid for Young Scientists (B)
Kyushu University
2010 - 2012 - Theoretical and experiential research which unifies the production management and the strategic management accounting in manufacturing company
Grant-in-Aid for Scientific Research (B)
Fukui Prefectural University
2011 - 2011 - Current Issues of Feedforward Management Accounting in Japan
Grant-in-Aid for Young Scientists (B)
Kyushu University
2007 - 2009 - Theoretical Research on New Perspectives on Management Accounting and their Application for Globalization
Grant-in-Aid for Scientific Research (B)
2005 - 2007
