Otani Haruo

オオタニハルオ | Otani Haruo

Affiliation and department：
Job title： Associate Professor

Research field (1)： Accounting

Research keywords (10)： Management accounting knowledge , management accounting change , knowledge transfer , institutional theory , management accounting routine , adoption of management accounting systems , cost accounting , amoeba management , cost management , management accounting

Research theme for competitive and other funds (9)：

2022 - 2025 Exploratory research for Dynamic Change of Management Accounting Routine
2016 - 2022 Transfer and Institutionalization of Accounting Routine in the Adoption of Management Accounting Systems
2018 - 2019 The Influence on Transfer Process of Management Accounting Knowledge via Difference of Business Characteristics
2015 - 2018 A study of accounting system to support the inbound strategies of Japanese tourism industry
2013 - 2017 Dinamic Change of Management Control Systems

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Papers (32)：

Haruo Otani. Transfer of Management Accounting Knowledge in the Adoption Process of Management Accounting: The Process of Knowledge Cocreation Based on Agents' Absorptive Capacity and Disseminative Capacity. Melco journal of management accounting research. 2023. 14. 2. 3-18
Haruo Otani. The Prospect of Management Accounting Change Based on Institutional Theory: The View of Agent in Focus. Journal of business administration. 2023. 100. 87-101
Haruo Otani. Expansion of Management Accounting Systems in Amoeba Management. Accounting. 2022. 201. 1. 64-78
Haruo Otani. Higher-Level Learning based on Amoeba Managemet. Accounting. 2020. 72. 7. 30-37
Haruo Otani. Theoretical Implication of Cooperation Price in Amoeba Management:Focus on Enabling Control Concept. Journal of business administration. 2020. 95. 95. 67-79

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MISC (8)：

Haruo Otani. Interest on Introduction of Amoeba Management to Non-manufacturing Industry. Accounting. 2023. 75. 2. 43-46
Haruo Otani. Institutional Entrepreneur and Institutional Work to Lead Management Accounting Change. Accounting. 2022. 74. 12. 118-119
Haruo Otani. The paradox issue of embedded agency in management accounting. Accounting. 2022. 74. 11. 134-135
Haruo Otani. Academic Exploration: Adoption of Amoeba Management Accounting to Management of Hotel and Variation of Amoeba Management. Amoeba Management Report. 2019. 32. 18-21
Haruo Otani. Overview of Management Accounting Seminar in Nagasaki University. Melco journal of management accounting research : MJMAR. 2018. 10. 100-102

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Books (6)：

Evidence of Management Accounting for Practice
Chuokeizai 2022 ISBN:9784502420016
Basic management accounting
Chuokeizai 2019 ISBN:9784502303418
Case Studies of Amoeba Management: What Makes Management Accounting Systems Variegated
Chuokeizai 2018 ISBN:4502257613
Evolution of Amoeba Management: Theory and Practice
Chuokeizai 2017 ISBN:9784502213014
Service Re-engineering
Chuokeizai 2016

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Lectures and oral presentations (28)：

Design and Use of Profit per Hour in the Company Adopting Amoeba Management: Case Study of Food Service Chain X
(The Workshop in Japan Society of Organization and Accounting 2023)
Transfer of Management Accounting Knowledge: Introduction of Amoeba Management to the Medical Device Retail Store Chain X
(7th Bristol-Kyoto Qualitative Research on Accounting Workshop 2023)
Management Control System to Promote Knowledge Transfer: The Influence of DX
(The Workshop in Japan Society of Organization and Accounting 2023)
The prospect of Management Accounting Research based on Institutional Theory: In terms of Agent-in-focus
(The Japanese Association of Management Accounting 2022 Annual Conference 2022)
Analytical Framework to Explore How Knowledgeable Agents Lead Structural Change in Management Accounting Systems: For Future Case Study
(5th Bristol-Kyoto Qualitative Accounting Research Workshop 2022)

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Education (4)：

2007 - 2011 Waseda University Doctoral Program in Graduate School of Commerce
2007 - 2007 Waseda University Credited Auditor in Graduate School of Commerce
2005 - 2007 Waseda University Master Degree Program in Graduate School of Commerce
2001 - 2005 Meiji University School of Commerce Department of Commerce

Professional career (3)：

PhD in commerce (Waseda University)
Master of commerce (Waseda University)
Bachelor of Commerce (Meiji University)

Work history (6)：

2024/04 - 現在 Chuo University Faculty of Economics Department of Industrial Economics Associate Professor
2011/04 - 現在 Research Institute of Business Administration Visiting research scholar
2019/04 - 2024/03 Toyo University Department of Accounting and Finance, Faculty of Business Administration Associate Professor
2013/04 - 2019/03 Nagasaki University Faculty of Economics Associate Professor
2011/04 - 2013/03 Nagasaki University Faculty of Economics Assistant Professor

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Committee career (5)：

2023/04 - 現在 Japanese Management Accounting Association Member of Editorial Committee
2022/04 - 現在 Japan Cost Accounting Association Editor of Management Accounting Review
2020/04 - 現在 Japanese Management Accounting Association Director
2018/09 - 2021/08 Japan Cost Accounting Association Member of Editorial Committee
2014/04 - 2020/03 Japanese Association of Management Accounting Councilor

Awards (2)：

2018/08 - Japan Cost Accounting Association Book Award Case Studies of Amoeba Management
2016/09 - The Association for Leisure and Tourism Studies Book Award Service Re-engineering

Association Membership(s) (5)：

アメーバ経営学術研究会 , JAPAN ACCOUNTING ASSOCIATION , 余暇ツーリズム学会 , Japanese Association of Cost Accounting , Japanese Association of Management Accounting

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