Books and Papers
Conference Presentations
Academic Qualifications
Career History
Major Subjects
Academic Associations Membership
Research Topics, Consignment Studies & KAKENHI Researches
Current Specialized Field
    （Last updated : 2025-07-11 17:10:55）
  Otsuki Harumi
   Department   Undergraduate School  , School of Business Administration
   Position   Professor
■ Books and Papers
1. 2008/03 Article The New Combination of Innovation Management and Management Accounting: Focusing on the Compativility between the Type of Innovation and Management Control Systems  pp.111-129 (Single) 
2. 2003/11 Article A Conceptual Framework for Constructing Cost Estimation Systems in Target Cost Management KAIKEI (Accounting) pp.72-85 (Single) 
■ Conference Presentations
1. 2017/09/11 A Framework of Benchmarks for Grading Target Cost Management Activities of Manufacturers (Japan Cost Accounting Association The 43th Annual Conference)
■ Academic Qualifications
1. 1998/04～2002/03 〔Doctorial Course〕, Graduate School, Division of Administration, Meiji University, Accomplished credits for doctoral program,
2. 1996/04～1998/03 〔Master Course〕, Graduate School, Division of Administration, Meiji University, Completed, Master of Business administration
3. 1992/04～1996/03 Faculty of Management, Meiji University, Graduated,
■ Career History
1. 2025/04～ Meiji University School of Business Administration Professor
2. 2007/04～2025/03 Meiji University School of Business Administration Associate Professor (Reader)
3. 2004/04～2007/03 Meiji University School of Business Administration Assistant Professor (Lecturer)
■ Major Subjects
Introduction to Management Accounting
■ Academic Associations Membership
1. European Accounting Association Link
2. Japan Accounting Association Link
3. Japan Cost Accounting Assosiation Link
4. Japanese Accounting Association for SMEs Link
5. The American Accounting Association Link
Display all(7)
■ Research Topics, Consignment Studies & KAKENHI Researches
1. 2010～2013  Study on Target Cost Management as a Strategic Control System for Innovation  (Key Word : Innovation, strategic control, target costing, target cost management, product development)
2. 2008  Study on spurring innovations by target cost management  (Key Word : "target cost management, target costing, innovation")
3. 2006～2007  Survey on taget cost management of major japanese company  (Key Word : "target cost management, target costing")
4. 2004/04～2006/03  The present conditions and problem of target costing in Japanese advanced company  (Key Word : )
5. 2003～2005  A Study on Constructing Cost Estimation Systems in Target Cost Management based on the Concept of Strategic Control  (Key Word : strategic control,target cost manegement,cost estimation)
■ Current Specialized Field
Accounting (Key Word：Management Accounting, Managerial Accuntihng, Strategic Management Accounting, Strategic Cost Management, Target Costing, Target Cost Management, Product Development, innovation)