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J-GLOBAL ID：200901079651830900   Update date: Aug. 03, 2022

YOKO KINUGASA

キヌガサ ヨウコ | YOKO KINUGASA
Affiliation and department：
Shiga University Faculty of Economics Department of Accounting Information

About Shiga University Faculty of Economics Department of Accounting Information


Job title： Lecturer
Research field  (1)： Accounting
Research keywords  (11)： Hoshin Kanri, management by policy ,  management by objects ,  community networking ,  networking ,  quality of healthcare ,  networking system ,  consensus building ,  professionals ,  accountability ,  budgeting control system ,  management control in healthcare organizations
Research theme for competitive and other funds  (5)：
  • 2015 - 2019 地域医療を支えるソーシャル・キャピタル統合型管理会計システムフレームワークの研究
  • 2011 - 2015 医療機関の予算を中軸とした管理会計システムと組織間連携に関する研究
  • 2012 - 2013 出版助成
  • 2009 - 2011 医療機関の非営利性と予算の機能について
  • 2007 - 2008 国際研究交流助成
Papers (6)：
  • 衣笠 陽子. 「目標管理と方針管理の同質化と相互補完性」. 『原価計算研究』(日本原価計算学会学会誌). 2015. 39. 2. 91-102
  • 衣笠 陽子. 「医療管理会計を機能させる要件について考える-プロフェッショナリズム、相互依存性と組織内アカウンタビリティ-」. 『産業経理』. 2013. 73. 3. 176-191
  • Kinugasa Yoko. The Function of Management Accounting in hospital management : hospital budget and management control system. 2012. 20. 2. 3-18
  • 衣笠 陽子. 「医療経営と医療管理会計」. 京都大学(博士学位論文). 2011. 1-241
  • Kinugasa Yoko. The Meaning of Deficit Operations in Medical Organizations : Through the Analysis of the Operation of National Hospital Organization. The Journal of management accounting,Japan. 2007. 15. 2. 93-108
ｍore...
Books (5)：
  • 『次世代管理会計の礎石』
    中央経済社 2015
  • 『医療管理会計ー医療の質を高める管理会計の構築を目指してー』
    中央経済社 2013
  • Northcott, Deryl(1998). "Capital Investment Decision Making", Thomson.
    2010
  • C.S.Chapman(ed.) (2005)."Controlling Strategy: Management Accounting and Performance Measurement", Oxforf University Press.
    2008
  • 『次世代管理会計の構想』
    中央経済社 2006
Lectures and oral presentations  (7)：
  • 「目標管理と方針管理の同質化と相互補完性-医療機関におけるアカウンタビリティの共有化と総合管理-」
    (日本原価計算研究学会 第40回全国大会(於神戸大学) 2014)
  • "Accountability as a function-the effect of budgeting bearing commitment among professionals-"
    (2013)
  • "Accountability as a function-the effect of budgeting bearing commitment among professionals-"
    (Asia Pacific Interdisciplinary Research in Accounting (hosted by Kobe University, Japan) 2013)
  • 「組織構成員の相互依存性とアカウンタビリティの変容について」
    (日本管理会計学会 全国大会(於関西大学) 2011)
  • "Linking performance measurement to budgeting in evaluating interdependent activities using financial and nonfinancial data"
    (Global Management Accounting Research Symposium (hosted by University of New South Wales, Australia) 2008)
ｍore...
Education (2)：
  • 2003 - 2008 Kyoto University Graduate School of Economics
  • 1999 - 2003 Kyoto University Faculty of Economics
Professional career (1)：
  • 博士(経済学) (京都大学)
Work history (4)：
  • 2013/10 - 現在 Shiga University Faculty of Economics Associate Professor
  • 2008/11 - 2013/09 Shiga University Faculty of Economics Lecturer
  • 2008/04 - 2008/10 Japan Society for the Promotion of Science Research Fellowship for Young Scientists
  • 2007/04 - 2008/03 Japan Society for the Promotion of Science Research Fellowship for Young Scientists
Awards (2)：
  • 2014/08 - Japan Cost Accounting Association JCAA Society Awards 2014
  • 2012/08 - The Japanese Association of Management Accounting JAMA Society Awards 2012
Association Membership(s) (7)：
Asia Pacific Interdisciplinary Research in Accounting ,  New Zealand Management Accounting Conference ,  Global Management Accounting Research Symposium ,  JAPAN HEALTH ECONOMICS ASSOCIATION ,  JAPANESE ACCOUNTING ASSOCIATION ,  THE JAPAN COST ACCOUNTING ASSOCIATION ,  JAPAN ASSOCIATION OF MANAGEMENT ACCOUNTING
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