Research keywords (6)：
Management Accounting
, Cost Accounting
, Accounting
, Quality Costing
, the Collaboration between Agriculture and Welfare
, Crowdfunding
Research theme for competitive and other funds (5)：
2024 - 2028 Management Control Systems in Organizational Flattening: Practical Benefits and Challenges
2022 - 2025 International Comparison of Management Control Systems for Improvement of Quality of Agricultural Products through the Collaboration between Agriculture and Welfare
2019 - 2024 Elucidation of Management Control System for Quality by the Collaboration between Agriculture and Welfare
2019 - 2021 Creating Regional Innovation using Crowdfunding
2017 - 2019 Study on a new approach to Quality Costing in the United Kingdom that does not utilize a trade-off relationship
Papers (18)：
Satoshi KUMATA, Masatoshi KOSUGI. An Tentative Assumption on Crowdfunding from the perspective of Network Theory. Journal of Innovative Regional Research Center. 2024. 10. 13-22
Satoshi KUMATA, Masatoshi KOSUGI. The change of platformer of crowdfunding and its impact. Journal of Innovative Regional Research Center. 2023. 9. 13-22
Satoshi KUMATA, Masatoshi KOSUGI. The potential for development of the Fund Incubation Concept: the product development process with Crowd Funding. Journal of Innovative Regional Research Center. 2022. 8. 13-20
Satoshi KUMATA, Masatoshi KOSUGI. Crowdfunding and Regional Innovation: An Exploratory Study of the Fund Incubation Concept. Quarterly of Personal Finance. 2021. 16. 3. 89-100
Masatoshi KOSUGI. Management Control System for Users in the Collaboration between Agriculture and Welfare : A Case Study of Non-Profit Organization. The Journal of Cost Accounting Research. 2021. 45. 1. 34-47
Keikichi KATO, HUANG Xiao chun, Masatoshi KOSUGI, Shuko NAITO, Victor Carpenter. Efforts for sustainable development of food and agriculture and regional development through natural cultivation. Journal of Innovative Regional Research Center. 2020. 6. 61-65
HUANG Xiao chun, Keikichi KATO, Masatoshi KOSUGI, Shuko NAITO. Attempt and problem of management construction starting from natural cultivation method. Journal of Innovative Regional Research Center. 2019. 5. 29-32
Masatoshi KOSUGI, Keikichi KATO. Considerations of the attempt to Strengthen Agricultural Competitiveness: A Case Study of the Collaboration between Agriculture and Welfare. The 30th Asian-pacific Conference on International Accounting Issues Programs & Proceedings. 2018. 502-509
Masatoshi KOSUGI. Historical Development of the Theoretical Framework of Quality Costing: Consideration about the Limitation of Trade-off Relationship and the Possibility of Process Cost Model. The 30th Asian-pacific Conference on International Accounting Issues Programs & Proceedings. 2018. 415-431
Collaboration by Social Welfare Facility to Achieve Social Reintegration: Efforts in Japan
(British Accounting & Finance Association Management Accounting Research Group Conference 2023 2023)
Efforts to Support Social Reintegration of People with Mental Disabilities: Analyzing Japanese Social Welfare Corporations from the Perspective of Management Control Systems
(The QMUL Accounting and Accountability Research Group Seminar 2023)
Customer management within a management control system: a case study of a social welfare in Itayanagi-cho, Aomori, Japan
(European Accounting Association 45th Annual Congress 2023)
Controlling Customers in Nonprofit Organizations: Case Study in Japan
(American Accounting Association 2022 Virtual Annual Meeting 2022)
Brew saké and prosper: Convergent evolution and brewery accounting during the Tokugawa shogunate
(The 4th Alternative Accounts Europe Conference 2022)
2011 - 2014 Hokkaido University Doctoral Program Student (completion), Graduate School of Economics and Business Administration
2008 - 2011 Hokkaido University Master's Program Student (completion), Graduate School of Economics and Business Administration
2004 - 2008 Hokkaido University Department of Economics
Professional career (1)：
Ph. D. (Hokkaido University)
Work history (3)：
2021/09 - 現在 Hokkaido University Graduate School of Economics and Business Associate Professor
2016/04 - 2021/08 Hirosaki University Faculty of Humanities and Social Sciences Associate Professor
2014/04 - 2016/03 Kanazawa Seiryo University Department of Business Administration, Faculty of Economics Lecturer(full-time)
Committee career (1)：
2018/04 - 2023/03 Accounting History Association (Japan) Secretary
Awards (1)：
2014/07 - The Fellowship Prize from Japan Society for Management Accounting
Association Membership(s) (4)：
ACCOUNTING HISTORY ASSOCIATION, JAPAN
, THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING
, Japan Accounting Association
, Japan Cost Accounting Association
