Faculty Database - Kataoka Hiroto

Books and Papers

Conference Presentations

Career History

Academic Associations Membership

Research Topics, Consignment Studies & KAKENHI Researches

Current Specialized Field

（Last updated : 2024-10-01 16:55:41）

Kataoka Hiroto
Department Professional Graduate School , Graduate School of Professional Accountancy

Position Professor

■ Books and Papers

1.	2007	Article	The Conversion of Role Expectation about Cost/Management Accounting: The Expansion of Decision-Making The 30th Annual Congress of the European Accounting Association Lisbon 2007 (Collaboration)
2.	2008/03	Article	An Application of Activity-Based Costing to Continuous Improvement: In Association with the Casual Relation Analysis pp.1-11 (Single)
3.	2010/09	Article	A Tendency of Recent Product Costing Research: Through the Perspective of Analytical Approach pp.29-44 (Single)
4.	2011/04	Article	Building Micro–Macro Loops Using ABC Information and Organizational Contexts: the advantage of Japanese excellent companies The 34th Annual Congress of the European Accounting Association, Rome 2011 (Single)
5.	2012/10	Article	Implications of the Product Costing System at Ito Yokado pp.243-261 (Single)
6.	2013/02	Article	Reconsideration of Cost Accounting System under the Asset and Liability Approach Meiji Accounting Journal pp.57-71 (Single)
7.	2013/04	Article	How the ABC System Functions at Ito-Yokado The 36th Annual Congress of the European Accounting Association, Paris 2013 pp.全19頁 (Single)
8.	2015/03	Article	The Nature of the Cumulative Method with FIFO in a Process Cost Accounting System The Journal of Management Accounting, Japan 23(1),pp.3-19 (Collaboration)
9.	2015/05	Article	Revenue Management and Profitability Analysis "KAIKEI" (Accounting) 187(5),pp.90-103 (Single)
10.	2016/03	Article	Cost Behavior and Costing The Journal of Management Accounting 24(2),pp.3-18 (Single)
11.	2016/06	Article	The Fifo Method in the Process-Costing Systems CONFERENCE PROCEEDINGS BOOK OF ABSTRACT BESSH-2016 197(14),pp.19-19 (Collaboration)
12.	2016/11	Article	THE PROCESS COSTING IN THE FIFO PERSPECTIVE TWENTY-EIGHTH ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES PROGRAM & PROCEEDINGS (Collaboration)
13.	2017/09	Article	A Reinterpretation about the "Cost Accounting Standard" and from now on The Journal of Cost Accounting Research pp.13-25 (Collaboration)
14.	2017/12	Article	The Role Expectation of Medium-Rage Management Plan for Revenue Management "KAIKEI" (Accounting) 192(6),pp.54-67 (Single)
15.	2017	Article	The Problems with Work-In-Process Valuation under the Process-Costing International Journal on Research and Development - A Management Review 6(3),pp.37-45 (Collaboration)
16.	2018/03	Article	The Accounting Issues for Servitization of Manufacturer Meiji Accounting Journal pp.25-36 (Single)
17.	2018/08	Article	The Cumulative Method with FIFO in Process Costing Systems 2018 AAA Annual Meeting Concurrent Session full paper (Collaboration)
18.	2018/09	Article	The Finding and the Theoretical Significance of Super Total Costing pp.110-122 (Collaboration)
19.	2018/11	Article	The Review Whether or not Interest on Investment Is a Proper Product Cost KAIKEI (ACCOUNTING) pp.45-59 (Single)
20.	2018/11	Article	THE ACCOUNTING ISSUES IN PROCESS COSTING WITH FIFO THIRTIETH ASIA-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES PROGRAM & PROCEEDINGS (Collaboration)
21.	2019/03	Article	Activity-Based Costing on the Age of the Internet of Things (IoT) pp.23-36 (Single)
22.	2019/10	Article	Study of Joint-Revenue Allocation in Solutions-Based Business: with Relation to IFRS 15 Memoirs of Institute of Social Sciences, Meiji University pp.5-19 (Single)
23.	2019/12	Article	Management Accounting for Manufacturer under the Servitization Strategy pp.55-69 (Single)
24.	2020/01	Article	The Unified Product Costing System for Multiple Purposes: Case Evidence from a Japanese Electronics Manufacturer (Collaboration)
25.	2020/03	Article	The Roles and Professional Ethics of the Management Accountants Meiji Accounting Journal pp.3-17 (Single)
26.	2020/11	Article	Life Cycle Costing under the Servitization Strategy pp.58-71 (Single)
27.	2020/12	Article	The Pitfall of Traditional Management Accounting in the Context of S&OP Management Accounting Review pp.45-62 (Collaboration)
28.	2021/03	Article	The Significance of the Cost Reports: Current and Past Meiji Accounting Journal pp.3-22 (Single)
29.	2021/11	Article	Profitability Planning under the Servitization Strategy: Typology of PSS and Challenge to TLC pp.98-112 (Collaboration)
30.	2023/03	Article	New Developments in Cost Management:　Lessons from Profitability Planning under the Servitization The Journal of Management Accounting, Japan pp.69-83 (Single)
31.	2023/06	Article	Revenue Management and Performance-Based Contract (PBC) KAIKEI (ACCOUNTING) pp.16-28 (Single)
32.	2023/11	Article	Report on Questionnaire Survey on Accsptance of Environmentally Conscious Product and Serviced Products: The Case of Automobiles Economic Research (Collaboration)
33.	2024/03	Article	An Impact of the Queues and the Cost of Congestion on Profits KAIKEI (ACCOUNTING) pp.282-296 (Collaboration)
34.	2015/04	Book	Cost Accounting Seminar (Collaboration)
35.	2016/05	Book	Encyclopedia of Management Accounting (Collaboration)
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■ Conference Presentations

1.	2007/04	The Conversion of Role Expectation about Cost/Management Accounting:The Expansion of Decision-Making (The 30th Annual Congress of the European Accounting Association Lisbon 2007)
2.	2011/04/21	Building Micro Macro Loops Using ABC Information and Organizational Contexts: the advantage of Japanese excellent companies (The 34th Annual Congress of the European Accounting Association, Rome 2011)
3.	2016/06/11	The Fifo Method in the Process-Costing Systems (International Conference on Business, Economics, Social Science & Humanities, Singapore)
4.	2016/11/08	THE PROCESS COSTING IN THE FIFO PERSPECTIVE (TWENTY-EIGHTH ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES)
5.	2018/08/08	The Cumulative Method with FIFO in Process Costing Systems (The 2018 AAA Annual Meeting, Washington DC, Concurrent Sessions)
6.	2018/11/13	The Accounting Issues in Process Costing with FIFO (THIRTIETH ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES)
7.	2020/01/11	The Unified Product Costing System for Multiple Purposes: Case Evidence from a Japanese Electronics Manufacturer (2020 Management Accounting Section Midyear Meeting, AAA)
8.	2024/08/14	Impact of Queues and Congestion on Costs and Profits (American Accounting Association 2024 ANNUAL MEETING, Washington DC)
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■ Career History

2013/04～2013/12

Massachusetts Institute of Technology Visiting Scholar

■ Academic Associations Membership

1.		American Accounting Association
2.		European Accounting Association
3.	2023～	The Japan Boki Association

■ Research Topics, Consignment Studies & KAKENHI Researches

1.	1999	Research on Decision-Making and ABC (Key Word : decision making,ABC,)
2.	1999	Research on the structure of product costing (Key Word : cost object,cost accumulation,cost assignment)
3.	2004	Issues on Management Control for Empowered Autonomous Organization (Key Word : empowered autonomous organization,Micro-Macro-Loop,Market-oriented)

■ Current Specialized Field

Accounting