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J-GLOBAL ID:201901003565052521   Update date: Sep. 30, 2024

Keita Iwasawa

イワサワ ケイタ | Keita Iwasawa
Affiliation and department:
Job title: Junior Associate Professor
Research field  (1): Accounting
Research keywords  (3): Cost management ,  Cost accounting ,  Management accounting
Research theme for competitive and other funds  (3):
  • 2023 - 2027 機能部門間の関係性が原価企画とその効果におよぼす影響に関する実証的研究
  • 2021 - 2023 The impacts of plant accounting department services on manufacturing department cost management
  • 2018 - 2021 The effects of cost information quality on managerial decision making
Papers (15):
  • Iwasawa, K. Research on the characteristics of cost information: a discussion of "characteristics other than accuracy" based on a literature review. Financial & cost accounting(Japan). 2024. 83. 4. 114-124
  • Emoto Masato, Iwasawa Keita, Onitsuka Yudai, Yokota Eri. The usefulness of product/service cost information in start-up companies. The Journal of Management Accounting, Japan. 2023. 31. 1. 3-21
  • Impacts of factory accounting department services on manufacturing department cost management. 2022. 46. 1. 74-87
  • 桝谷奎太, 岩澤佳太, 吉田栄介. 日本企業における業績管理の変化と変容:10年分の実態調査データに基づく分析と考察. メルコ管理会計研究. 2022. 13. 2. 3-20
  • Transformations of Cost Management in Japanese Firms : A longitudinal survey on target cost management. 2022. 30. 1. 37-53
more...
MISC (14):
  • Keita Iwasawa. Does Variable Costing Restrain Overproduction? : Evidence from Japanese Manufacturing Companies. SSRN Working paper. 2024
  • Iwasawa, K, Masuya, K, Onituska, Y. Application of Controllability Principle in the Context of Structural Empowerment: Examining Performance Outcomes Based on U-shaped Perspective. Proceedings of the 46th Annual Congress of the European Accounting Association. 2023
  • Keita IWASAWA. Impacts of Cost Information Quality on Production Performance: Evidence from Japanese Companies’ factories. Proceedings of the 45th Annual Congress of the European Accounting Association. 2022
  • Keita Masuya, Keita Iwasawa, Yudai Onitsuka. Rationality of Influenceability Principle in Practice: Examining Performance Outcomes Based on U-shaped Perspective. SSRN Electronic Journal. 2022
  • Souhei Ishida, Keita Iwasawa. The Effect of Budgetary Participation on Top Managers’ Future Earnings Forecasts. SSRN Electronic Journal. 2022
more...
Books (3):
  • 実務に活かす管理会計のエビデンス
    中央経済グループパブリッシング 2022 ISBN:4502420018
  • 日本的管理会計の変容
    中央経済社 2022 ISBN:4502419516
  • 花王の経理パーソンになる
    中央経済社,中央経済グループパブリッシング(発売) 2020 ISBN:9784502331619
Lectures and oral presentations  (18):
  • 直接原価計算は過剰生産を抑制するのか?
    (日本原価計算研究学会 第50回全国大会 2024)
  • Does Variable Costing Restrain Overproduction? : Evidence from Japanese Manufacturing Companies
    (1st Japan Accounting Research Symposium 2024)
  • Application of Controllability Principle in the Context of Structural Empowerment: Examining Performance Outcomes Based on U-shaped Perspective
    (European Accounting Association’s 46th Annual Congress 2024)
  • Factors leading to the continuous development of management accounting
    (2023)
  • Impacts of Manageability in Autonomous Organizations - An Examination Based on an Internal Questionnaire Survey
    (2023)
more...
Education (3):
  • 2018 - 2021 Keio University Graduate School of Business and Commerce
  • 2016 - 2018 Keio University Graduate School of Business and Commerce
  • 2012 - 2016 Keio University Faculty of Business and Commerce
Professional career (1):
  • Ph.D. in Business and Management (Keio University)
Work history (3):
  • 2022/04 - 現在 Tokyo University of Science School of Management Management Junior Associate Professor
  • 2021/04 - 2022/03 Rikkyo University College of Economics College of Economics
  • 2018/04 - 2021/03 日本学術振興会 特別研究員DC1
Awards (7):
  • 2023 - 企業金融研究奨励賞 (アカウンティング部門 優秀賞) Budgetary Participation and Management Earning Forecasts
  • 2022/09 - Best Paper Award (Japan Cost Accounting Association)
  • 2020/09 - Best Paper Award (Young researcher, Japan Accounting Association) Quality of cost information utilized
  • 2020/08 - Best Paper Award (Young researcher, Japanese Management Accounting Association), "Changes in the Mini-Profit Center System with the Introduction of the Just-In-Time Production System."
  • 2019 - Best Paper Award (Young researcher, Japan Cost Accounting Association), "The four quality dimensions that comprise cost information quality."
Show all
Association Membership(s) (5):
European Accounting Association ,  American Accounting Association ,  THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING ,  THE JAPAN COST ACCOUNTING ASSOCIATION ,  JAPAN ACCOUNTING ASSOCIATION
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