Updated on 2026/01/13

写真a

 
MATSUOKA Kohsuke
 
Title
Associate Professor
Profile
Dr. Kohsuke Matsuoka is an associate professor in the Faculty of Humanities and Social Sciences at Yamagata University, Japan. He earned his Ph.D. from the Graduate School of Business Administration, Meiji University, Japan. He was a visiting academic at the Australian Centre for Asian Business, University of South Australia. His research interests address the interfaces between marketing and management accounting, such as customer accounting, nonfinancial performance measurement, and performance measurement of tourism destinations. His works are published in several journals such as Journal of Business Research, Journal of Management Control, Asia-Pacific Management Accounting Journal, Cogent Business & Management, Annals of Tourism Research Empirical Insights, and Tourism Review International. His research on the relationship among employee satisfaction, customer satisfaction, and financial performance in the hospitality industry won the best paper award from the Japanese Management Accounting Association.

Research Areas

  • Management Accounting

  • Destination Marketing

  • Marketing

  • Humanities & Social Sciences / Tourism studies

Graduating School

  • Meiji University, Faculty of Management

    2003.03, Graduated

Graduate School

  • Meiji University, Graduate School, Division of Administration

    Master's Course, 2005.03, Completed

  • Osaka University, Graduate School, Division of Economics

    Doctor's Course, 2007.03, Unfinished Course

  • Meiji University, Graduate School, Division of Administration

    Doctor's Course, 2012.06, Completed

External Career

  • Tohoku Gakuin University, Assistant, 2007.04 - 2009.03

  • Tohoku Gakuin University, Assistant, 2009.04 - 2010.03

  • Tohoku Gakuin University, Lecturer, 2010.04 - 2012.03

  • Tohoku Gakuin University, Associate Professor, 2012.04 - 2019.03

  • University of South Australia Business School, Visiting Academic, 2013.09 - 2014.08

  • Tohoku Gakuin University, Professor, 2019.04 - 2025.03

  • University of South Australia, Researcher, 2022.09 - 2023.08

  • Tohoku Gakuin University, Adjunct Lecturer, 2025.04 -

  • Sophia University, Adjunct Lecturer, 2025.04 -

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Academic Society Affiliations

  • The Japanese Association of Management Accounting

  • Japan Accounting Association

  • The Japan Cost Accounting Association

  • The Association of Leisure and Tourism Studies

 

Papers

  • Predictors of Food Waste Management Practices in the Foodservice Sector: A Latent Profile Analysis of Businesses in Japan, British Food Journal, 127(13) 737-759, 2025.09

    Kohsuke Matsuoka, Rob Hallak, Craig Lee

    Multiple Authorship (Including Foreigners)

  • Social Impacts of the Mega Events: An Examination of Expo 2025 on Residents’ Well-Being, Societal Impacts, 100139, 2025.08

    Takatoshi Murayama, Graham Brown, Kohsuke Matsuoka

    Multiple Authorship (Including Foreigners)

  • Resident Perceptions of the Tokyo 2020 Olympic Games: An Examination of the Impact of the COVID-19 Pandemic, Annals of Tourism Research Empirical Insights, 6(1) 100166, 2025.02

    Takatoshi Murayama, Graham Brown, Atsushi Akiike, Kohsuke Matsuoka

    Multiple Authorship (Including Foreigners)

  • Taking an Alternate Route: Redesigning Sales Management Control Systems for New Product Selling, Cogent Business & Management, 11(1) , 2024.11

    Kohsuke Matsuoka, Hiromune Ishii, Ying Zhu, Asumi Kawaguchi

    Multiple Authorship (Including Foreigners)

  • Effects of Revenue Management on Perceived Value, Customer Satisfaction, and Customer Loyalty, Journal of Business Research, 148 131-148, 2022.09

    Kohsuke Matsuoka

    Single Author

  • Tourism Destination Competitiveness: Analysis and Strategy of the Miyagi Zaō Mountains Area, Japan, Sustainability, 14(15) 9124, 2022.07

    Takatoshi Murayama, Graham Brown, Rob Hallak, Kohsuke Matsuoka

    Multiple Authorship (Including Foreigners)

  • A Framework for Variance Analysis of Customer Equity Based on a Markov Chain Model, Journal of Business Research, 129 57-69, 2021.05

    Kohsuke Matsuoka

    Single Author

  • Exploring the Interface between Management Accounting and Marketing: A Literature Review of Customer Accounting, Journal of Management Control, 31(3) 157-208, 2020.04

    Kohsuke Matsuoka

    Single Author

  • Bathtub Model Variance Analysis at a Japanese Hotel Chain, Japanese Management and International Studies (Fixed Revenue Accounting: A New Management Accounting Framework), 15 85-98, 2018

    Kohsuke Matsuoka

    Single Author

  • Variance Analysis in Fixed Revenue Accounting, Japanese Management and International Studies (Fixed Revenue Accounting: A New Management Accounting Framework), 15 69-84, 2018

    Kohsuke Matsuoka

    Single Author

  • Profitability of Fixed Customers: A Case of a Japanese Department Store, Japanese Management and International Studies (Fixed Revenue Accounting: A New Management Accounting Framework), 15 3-18, 2018

    Kenichi Suzuki, Misa Kikyo, Maiko Kodama, Hitomi Toyosaki, Yu Hiasa, Kohsuke Matsuoka

    Single Author

  • Longitudinal Case Study of Fixed Revenue Accounting at a Japanese Semiconductor Distributor, Asia-Pacific Management Accounting Journal, 12(2) 157-182, 2017.12

    Kenchi Suzuki, Kohsuke Matsuoka, Hiromune Ishii

    Multiple Authorship (Only Japanese)

  • Examining the Effects of Perceived Quality, Value, Satisfaction, and Destination Loyalty in Shiogama, Japan, Tourism Review International, 21(1) 3-16, 2017

    Kohsuke Matsuoka, Rob Hallak, Takatoshi Murayama, Atsushi Akiike

    Multiple Authorship (Including Foreigners)

  • The Relationship between Employee Satisfaction, Customer Satisfaction, and Financial Performance: An Examination in Japanese Hospitality Industry (written in Japanese), Journal of Management Accounting, Japan, 22(1) 3-25, 2014.03

    Kenichi Suzuki, Kohsuke Matsuoka

    Multiple Authorship (Only Japanese)

  • The Impacts of Employee- and Customer-Related Measures on Financial Performance Measures (written in Japanese), Meiji Business Review, 61(1) 411-432, 2014.02

    Kohsuke Matsuoka

    Single Author

  • Management Control Systems for CSR Strategy in Japanese Companies: Interview Survey with Twelve Companies (written in Japanese), The Journal of Cost Accounting Research, 37(2) 122-134, 2013.03

    Masahiro Hosoda, Kohsuke Matsuoka, Kenichi Suzuki

    Single Author

  • A Consideration on the Effectiveness of Project & Program Budgeting (PBGT) – Action Research in the Japanese Pharmaceutical Company (written in Japanese), Journal of Strategic Management Studies, 1(2) 137-151, 2012.06

    Masanobu Nakamura, Kohsuke Matsuoka, Kenichi Suzuki

    Multiple Authorship (Only Japanese)

  • A Study on Financial and Nonfinancial Performance Variance Analyses based on Fixed Revenue Accounting: Toward Establishing Revenue Management Accounting (written in Japanese), Graduate School of Business Administration, Meiji University, 2012.06

    Kohsuke Matsuoka

    Single Author

  • Deployment Methods of Revenue Variance in Fixed Revenue Accounting and Related Issues (written in Japanese), Tohoku Gakuin Business Review, 1(1) 113-133, 2011.12

    Kohsuke Matsuoka

    Single Author

  • The Study on Variance Analysis for Customer Satisfaction Measures (written in Japanese), The Journal of Cost Accounting Research, 34(2) 79-89, 2010.03

    Kohsuke Matsuoka, Kenichi Suzuki

    Single Author

  • Variance Deployment based on the Bathtub Model Framework in Fixed Revenue Accounting (written in Japanese), The Journal of Cost Accounting Research, 33(2) 45-58, 2009.03

    Kohsuke Matsuoka, Kenichi Suzuki

    Single Author

  • A Variance Analysis in Fixed Revenue Accounting: The Framework and a Case Study for Customer Relationship Variance Analysis (written in Japanese), The Journal of Cost Accounting Research, 32(1) 85-97, 2008.03

    Kohsuke Matsuoka, Kenichi Suzuki

    Single Author

  • A Study on the Financial Effect of Revenue Fixation (written in Japanese), Accounting Progress, (7) 46-58, 2006.09

    Kenichi Suzuki, Yuji Matsumoto, Kohsuke Matsuoka

    Multiple Authorship (Only Japanese)

  • An Empirical Research on the Relation among Customer Satisfaction, Customer Loyalty, and Financial Performance (written in Japanese), Osaka Economic Papers, 55(4) 106-126, 2006.03

    Kohsuke Matsuoka

    Single Author

  • A Study on the Cause and Effect Relationship in the Balanced Scorecard, Graduate School of Business Administration, Meiji University, 2005.03

    Kohsuke Matsuoka

    Single Author

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Books

  • Modeling and Evaluation of Subscription-Based Businesses, The Japanese Association of Management Accounting, 2025.03

    Akimichi Aoki, Hironao Iwata, Ikuko Sasaki, Kunimaru Takahashi, Masayuki Tanimori, Kohsuke Matsuoka

  • Handbook of Tourism Entrepreneurship (Research Handbooks in Tourism), Edward Elgar Pub, 2024.05

    Rob Hallak, Craig Lee

  • Hospitality Management, Soseisha, 2022.02

    The Hospitality, Research Team, Faculty of Business Administration, Tohoku Gakuin University

  • Hospitality Management for Revitalization from the Great East Japan Earthquake (written in Japanese), Soseisha, 2020.01

    Edited by The Hospitality Research Team, Faculty of Business Administration, Tohoku Gakuin University, Collaborated by Miyagi Okami Kai

  • Hospitality Management Theory, Enlarged edition (written in Japanese), Soseisha, 2019.03

    The Hospitality, Research Team, Faculty of Business Administration, Tohoku Gakuin University

  • A Study on Financial and Nonfinancial Performance Variance Analysis based on Fixed Revenue Accounting: The Pursuit of Revenue Management Accounting (written in Japanese), SC2 Publications, 2014.01

    Kohsuke Matsuoka

  • Hospitality Management: Hospitality Mind in the Great East Japan Earthquake (written in Japanese), Soseisha, 2013.03

    The Hospitality Research Team, Faculty of Business Administration, Tohoku Gakuin University, Collaborated by Miyagi Okami Kai

  • Hospitality Management Theory (written in Japanese), Soseisha, 2012.11

    The Hospitality, Research Team, Faculty of Business Administration, Tohoku Gakuin University

  • Hospitality Management Practice (written in Japanese), Soseisha, 2012.11

    Edited by The Hospitality Research Team, Faculty of Business Administration, Tohoku Gakuin University, Collaborated by Miyagi Okami Kai

  • Fixed Revenue Management (written in Japanese), Chuokeizai Group Publishing, 2005.11

    Takayuki Asada, Kenichi Suzuki, Katsunori Kawano

  • Project Balanced Scorecard (written in Japanese), 2004.04

    Shigenobu Ohara, Takayuki Asada, Kenichi Suzuki ed

  • Value Measures Management (written in Japanese), Engeneering Advancement Association of Japan, 2003.03

    Engineering Advancement Association of Japan

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Review Papers

  • Uniting Accounting with Marketing in a Japanese Electrical Part Supplier, Asia-Pacific Management Accounting Association 2023 Annual Conference Proceedings I, 17-27, 2023.10

    Kohsuke Matsuoka, Danture Wickramasinghe, Hiromune Ishii, Asumi Kawaguchi

  • Reportage on the Annual Conference of Asian Pacific Management Accounting in 2019 (written in Japanese), Kigyo Kaikei (Accounting), 72(5) 139, 2020.05

    Kohsuke Matsuoka

  • Customer Equity Estimation Using Markov Processes, Proceedings of APMAA 15th Annual Conference, Paper ID 167 1-19, 2019.11

    Kohsuke Matsuoka

  • Strategic Management Game and Managerial Accounting (written in Japanese), Journal of Strategic Management Game Education, (1) 5-19, 2019.05

    Kohsuke Matsuoka

  • Reportage on the Annual Conference of Asian Pacific Management Accounting in 2018 (written in Japanese), Kigyo Kaikei (Accounting), 71(5) 138, 2019.04

  • Reportage on the Annual Conference of Asian Pacific Management Accounting in 2017 (written in Japanese), Kigyo Kaikei (Accounting), 70(5) 142, 2018.05

    Kohsuke Matsuoka

  • Evolving Markov Chain Model in Revenue Accounting, Proceedings of APMAA 13th Annual Conference (USB), Paper ID 30 1-29, 2017.11

    Kohsuke Matsuoka

  • A Consideration on Fixed Revenue Concept (Research Note), 東北学院大学経理研究所, Tohoku Gakuin University Journal of Management and Accounting Research, 20(20) 47-56, 2015.12

    Kohsuke Matsuoka

  • Overview of Project Accounting (Seminar Report) (written in Japanese), Tohoku Gakuin University Journal of Management and Accounting Research, (20) 17-22, 2015.12

    Kohsuke Matsuoka

  • Implementation of Fixed Revenue Accounting at a Japanese Semiconductor Distributor, Proceedings of APMAA 11th Annual Conference (USB), Paper ID: 31 1-31, 2015.10

    Kenichi Suzuki, Kohsuke Matsuoka, Hiromune Ishii

  • The Relationship between the Variance Analysis Based on the Bathtub Model and Triple-Entry Bookkeeping (written in Japanese), Journal of Strategic Management, 3(1) 93-108, 2014.04

    Kohsuke Matsuoka, Masahiro Hosoda

  • A Literature Review of the Common Measures Bias in the Context of Balanced Scorecard (Research Note) (written in Japanese), Tohoku Gakuin University Journal of Management and Accounting Research, (15) 51-62, 2008.03

    Kohsuke Matsuoka

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Academic Awards Received

  • Award for Research Achievement in 2021, 2024.01, Japan, Kohsuke Matsuoka

  • Award for Research Achievement in 2021, 2023.01, Japan, Kohsuke Matsuoka

  • Tohoku Gakuin University Award for Research Achievement in 2021, 2022.01, Japan, Kohsuke Matsuoka

  • Tohoku Gakuin University Award for Research Achievement in 2021, 2021.01, Japan, Kohsuke Matsuoka

  • Award for Research Achievement in 2019, 2020.01, Japan, Kohsuke Matsuoka

  • Best Paper Award, 2019.06.22, Japan, Kohsuke Matsuoka

  • Award for Research Achievement in 2018, 2019.02, Japan, Kohsuke Matsuoka

  • Best Paper Award, 2014.09.12, Japan, Kenichi Suzuki, Kohsuke Matsuoka

  • Essay Contest in 2002, 2002.12, Japan, Kohsuke Matsuoka

  • Essay Contest in 2001, 2001.12, Japan, Takahiro Tsuchiya, Yasuhiro Omori, Yoko Kobayashi, Yusuke Shinozaki, Sachiko Shimamura, Ayako Tani, Kohsuke Matsuoka

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Grant-in-Aid for Scientific Research

  • Support for Establishing an Independent Research Environment (Trial),2025.09 - 2030.03,[Support for Establishing an Independent Research Environment] Interventionist Research on Performativity of Nonfinancial Casal Models

  • Grant-in-Aid for Scientific Research(C),2025.04 - 2030.03

  • Invitational Fellowships for Research in Japan,2024.04 - 2024.05,The effects of neoliberalism on management accounting practices in Japan

  • Grant-in-Aid for Scientific Research(C),2020.04 - 2025.03,Establishing revenue management accounting: The integration of management accounting and marketing using customer data

  • Grant-in-Aid for Scientific Research(C),2018.04 - 2022.03,Effectiveness and limitation of applying the multi-stakeholder perspective to the tourism destination competitiveness model

  • Grant-in-Aid for Young Scientists(B),2017.04 - 2020.03,Decision Making Model for Relationship Marketing Investment based on Bathtub Model

  • Grant-in-Aid for Scientific Research(C),2015.04 - 2018.08,An Empirical Study on the Strategy to Build the Competitive Advantages of Tourism Destinations of Tohoku Based on Business Alliances of Tourism-related Companies

  • Grant-in-Aid for Young Scientists(B),2015.04 - 2017.03,Management Control Systems for Relationship Marketing Strategy: A Longitudinal Case Study on Fixed Revenue Accounting at a Japanese Semi-Conductor Trading Company

  • Grant-in-Aid for Scientific Research(C),2012.04 - 2015.03,An Empirical Study to Construct the Managerial Capabilities and to Enhance the Competitive Advatages of Tourism Industry in Tohoku Region, Japan

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Other external funds procured

  • Empirical Research on Survival and Growth Strategy of Tourism and Manufacturing Industries,2023.04 - 2024.03,Empirical Research on Survival and Growth Strategy of Tourism and Manufacturing Industries

    Transcosmos Foundation

  • Empirical Research on Competitiveness and Sustainability of Small and Medium Enterprises and Tourism Destinations,2022.04 - 2023.03,Empirical Research on Competitiveness and Sustainability of Small and Medium Enterprises and Tourism Destinations

    Transcosmos Foundation

  • Modeling and Evaluation of Subscription-Based Businesses,2021.09 - 2023.09,Modeling and Evaluation of Subscription-Based Businesses

    Japanese Association of Management Accounting

  • Transformation of Consumer Behavior and Corporate Management during the COVID-19 pandemic,2021.04 - 2022.03,Transformation of Consumer Behavior and Corporate Management during the COVID-19 pandemic

    Transcosmos Foundation

  • Empirical Research on ICT Utilization and its Outcome in Value Delivery Process of Companies,2020.04 - 2021.03,Empirical Research on ICT Utilization and its Outcome in Value Delivery Process of Companies

    Transcosmos Foundation

  • Management Control of Customer Acquisition Strategies,2020.04 - 2021.03,Management Control of Customer Acquisition Strategies

    Tohoku Gakuin

  • Empirical Research on the Effects of Choice of Information Communication Technologies in Tourism Event Promotion,2018.04 - 2019.03,Empirical Research on the Effects of Choice of Information Communication Technologies in Tourism Event Promotion

    Transcosmos Foundation

  • A Survey on the Effects of ICT Usage on Decision Making of Tourists,2017.04 - 2018.03,A Survey on the Effects of ICT Usage on Decision Making of Tourists

    Transcosmos Foundation

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Presentations

  • The 2025 Annual Conference of the Association for Leisure and Tourism Studies, Domestic presentation, 2025.09, Effects of Perceived Crowding and Overtourism Awareness on Satisfaction and Behavioral Intentions of Chinese Tourists in Japan, Oral presentation (general)

  • The 51th Annual Conference of Japanese Cost Accounting Association, Domestic presentation, 2025.08, Empirical Study on Behavior, Outcome, and Relationship Performance in Sales Management Control System, Oral presentation (general)

  • 2024 Japan Cost Accounting Association Kanto and Kansai Joint Workshop, Domestic presentation, 2025.02, Destination Performance Measurement: Importance of Visitor Engagement Behavior and Its Drivers, Oral presentation (general)

  • Annual Conference of the Association for Leisure and Tourism Studies in 2023, Domestic presentation, 2023.10, Impacts of brand experience and customer journey on visitor engagement, Oral presentation (general)

  • Annual Conference of Japanese Association of Management Accounting in 2023, International presentation, 2023.08, Modeling and Evaluation of Subscription-Based Businesses, Oral presentation (general)

  • The 48th annual conference of Japanese Cost Accounting Association, Domestic presentation, 2022.09, Effects of sales activities and capabilities on future financial performance at revenue center, Oral presentation (general)

  • Japanese Association of Management Accounting Annual Conference in 2022, Domestic presentation, 2022.08, Modelling and Evaluation of Subscription Business (Industry-University Joint Research Group Interim Report), Oral presentation (invited, special)

  • The 100th Tohoku Section Conference of Japanese Accounting Association, Domestic presentation, 2022.07, Marketing-based budgeting: A trajectory at a Japanese electrical part supplier, Oral presentation (general)

  • Japanese Association of Strategic Management Game Education 11th Annual Confeference, International presentation, 2021.11, The Cloud Strategic Management Game in the COVID-19 Pandemic: Lessons from a Course at Tohoku Gakuin University, Oral presentation (general)

  • The Association for Leisure and Tourism Studies, Annual Conference in 2021, Domestic presentation, 2021.10, Effects of Revenue Management on Customer Relationship (presented in Japanese), Oral presentation (general)

  • Japanese Association of Strategic Management Game Education 10th Annual Confeference, Domestic presentation, 2020.12, Outlook of Strategic Management Game, Symposium, workshop panel (nominated)

  • Japanese Management Accounting Association Annual Conference in 2020, Domestic presentation, 2020.08, Impacts of Marketing Variables on Financial Performance (presented in Japanese), Oral presentation (general)

  • Australian Centre for Asian Business (ACAB) Symposium: Current Development of Japanese Business and Management, International presentation, 2018.10, Dual Relationship between Price and Customer Loyalty: An Examination at a Japanese Hotel Chain, Oral presentation (general)

  • Annual Conference 2013 of the Japanese Association of Management Accounting, Domestic presentation, 2014.09, The Effectiveness of Variance Analysis in Fixed Revenue Accounting: An Action Research at a Japanese Company (presented in Japanese), Oral presentation (general)

  • Annual Conference 2013 of the Japanese Association of Management Accounting, Domestic presentation, 2014.09, The Relationship between Communication in Workplaces and Management Control Systems (presented in Japanese), Oral presentation (general)

  • Asian Business and Management in Transition, International presentation, 2014.05, Time Lag Effects between Employee Motivation, Service Quality, Customer Satisfaction, and Financial Performance, Symposium, workshop panel (nominated)

  • 27th Australian and New Zealand Academy of Management Conference, International presentation, 2013.12, The Relationship between Employee Satisfaction, Customer Satisfaction, and Financial Performance: An Examination in the Japanese Hospitality Industry, Oral presentation (general)

  • Annual Conference 2013 of the Japanese Association of Management Accounting, Domestic presentation, 2013.09, A Consideration on the Potential for the Concept of 'Ba' to Evaluate the Effectiveness of Management Control Systems (presented in Japanese), Oral presentation (general)

  • The 5th Annual Conference of the International Academy of Strategic Management, Domestic presentation, 2012.09, The Relationship between the Variance Analysis based on the Bathtub Model and Force Accounting (presented in Japanese), Oral presentation (general)

  • The 38th Annual Conference of Japanese Cost Accounting Association, Domestic presentation, 2012.09, Management Control Systems for Corporate Social Responsibility in Japanese Company: An Field Study of 12 Companies (presented in Japanese), Oral presentation (general)

  • Annual Conference 2012 of the Japanese Association of Management Accounting, Domestic presentation, 2012.08, The Relationship between Employee Satisfaction, Customer Satisfaction, and Financial Performance (presented in Japanese), Oral presentation (general)

  • A Seminar Cosponsored by The Merco Foundation and Institute for Research in Business Administration at Tohoku Gakuin University, Domestic presentation, 2012.02, The Future Subjects of the Variance Analysis based on the Bathtub Model (presented in Japanese), Public lecture, seminar, tutorial, course, or other speech

  • The 4th Annual Conference of the International Academy of Strategic Management, Domestic presentation, 2011.09, Management Control Systems for CSR: Inquiring Survey to Twelve Japanese Companies (presented in Japanese), Oral presentation (general)

  • The 1st Conference 2011 of the Institute of Management Accountants Tokyo Chapter, Domestic presentation, 2011.09, Customer Relationship and the Variance Analysis based on the Bathtub Model (presented in Japanese), Public lecture, seminar, tutorial, course, or other speech

  • The 35th Annual Conference of the Japan Cost Accounting Association, Domestic presentation, 2009.09, A Variance Analysis of Customer Satisfaction Measures (presented in Japanese), Oral presentation (general)

  • The 78th Local Conference in Tohoku of Japanese Accounting Association, Domestic presentation, 2009.05, A Deployment of Variance based on the Fixed Revenue Accounting (presented in Japanese), Oral presentation (general)

  • The 34th Annual Conference of Japan Cost Accounting Association, Domestic presentation, 2008.09, Dynamics Analysis of Revenue based on the Fixed Revenue Accounting (presented in Japanese), Oral presentation (general)

  • The 33th Annual Conference of Japan Cost Accounting Association, Domestic presentation, 2007.10, A Variance Analysis based on the Fixed Revenue Accounting: The Proposal of the Customer Relationship Variance Analysis (presented in Japanese), Oral presentation (general)

  • 第十二届中国財務学年会曁財務理論与国際論壇, International presentation, 2006.10, The Fixed Revenue as a New Concept for Evaluating the Customer Relationship, Oral presentation (general)

  • The 2nd Local Conference in Kansai-Chubu of Japanese Management Accounting Association, Domestic presentation, 2006.03, An Empirical Research on the Relation among Customer Satisfaction, Customer Loyalty, and Financial Performance (presented in Japanese), Oral presentation (general)

  • The 64th Annual Conference of Japanese Accounting Association, Domestic presentation, 2005.09, A Study on the Effect of Revenue Fixation on Financial Performance (presented in Japanese), Oral presentation (general)

  • The 14th Annual Conference of Japanese Management Accounting Association, Domestic presentation, 2004.09, A Research on the Causal Chain of Employee satisfaction, Customer Satisfaction, and Financial Performance: An Action Research at a Japanese Company (presented in Japanese), Oral presentation (general)

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Academic Activity

  • APMAA (Asian Pacific Management Accounting Association), 2017.04 - 2021.12

  • Japan Cost Accounting Association, Editorial Board, 2018.09 - 2021.08

  • Japanese Association of Strategic Management Game for Education, Director, 2019.01 - 2022.12

  • APMAA (Asian Pacific Management Accounting Association) Japan, 2019.02 -

  • ICT Management Association, Director, 2021.05 -

  • The 2025 Annual Conference of the Association for Leisure and Tourism Studies, Chair of the Organizing Committee, 2025 Annual Conference of the Association for Leisure and Tourism Studies, 2025.09

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Social Activities

  • Research Advisor, Inquiry Seminar II Research Outcome Presentation of Yamagata East Senior High School in Reiwa 7 ,2025.12

  • Research Advice for High School Students,2025.07

  • Utilizing Data in the Tourism Industry: Promoting Tourism through the Plan-Do-See Cycle,2025.04

  • Building Sustainable and Reliable Tourism Destination: Lessons from Foreign Researchers,2024.02

  • Referee of Accounting Competition in 2021,2021.12

  • Tourism development proposals by students to Onagawa town office,2021.09 - 2022.03

  • Marketing proposals by students to Sendai FM BROADCASTING, INC.,2021.04 - 2022.01

  • International Symposium Tourism Development in the Tohoku (North-eastern) Region, Japan: Insights from Foreign Researchers,2020.02

  • Referee of the Student Essay Award, ICT Management Association,2019.12 -

  • Accounting Competition in 2019,2019.12

  • A Survey on Service Quality and Brand Experiences of Sendai Loft,2019.07 - 2020.01

  • Tourism Destination Competitiveness and Marketing: Surveys on Shiogama, Japan,2019.05

  • Accounting Competition in 2018,2018.12

  • A Survey on Customer Equity of Sendai Loft,2018.09 - 2019.03

  • The Competitiveness of Tourism Destination in Miyagi,2018.06

  • Tourism Destination Competitiveness of Ishinomaki Area, Japan,2018.01 - 2019.03

  • Hospitality Accounting,2017.12

  • Survey on Destination Tourism Competitiveness of Matsushima, Shiogama, and Zao, Japan,2017.10 - 2017.12

  • A Survey on Brand Equity of Sendai Loft,2017.09 - 2018.03

  • Accounting to Gain Repeaters: Virtuous Circle of ES, CS, and Profit based on Fixed Revenue Management,2017.03

  • Hospitality Accounting: Financial Statement Analysis of Imperial Hotel Japan,2017.02

  • An Investigation on Awareness of Shiogama City among the Citizens of Sendai,2017.02

  • Symposium of Port Town Shiogama and Yume-Haku Festival,2017.02

  • Statistical Analysis of Shiogama Tourist Survey,2016.03

  • Business Analysis in the Hotel Industry: A Case Study on Imperial Hotel (given in Japanese),2013.06

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Academic Activities

  • Discussion: Determinants of Sustainability in Nonprofit Organizations: An Empirical Analysis Using Financial Data and the Yamagata Social Contribution Fund,2025.09

  • The 2025 Annual Conference of the Association for Leisure and Tourism Studies,2025.09

  • Journal of Tohoku Economic Association,2025

  • Humanities and Social Sciences Communications,2025

  • Melco Journal of Management Accounting Research,2025

  • Journal of Destination Marketing & Management,2025

  • Journal of Financial Services Marketing,2025

  • Journal of Revenue and Pricing Management,2024 - 2025

  • Discover Artificial Intelligence,2024

  • International Journal of Hospitality & Tourism Administration,2024

  • Qualitative Research in Accounting & Management,2020

  • The Journal of Cost Accounting Research,2019 - 2023

  • Journal of Leisure and Tourism,2017 -

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