Rchr
J-GLOBAL ID：201901016539536922   Update date: Oct. 30, 2024

KOMURA Ayuko

コムラ アユコ | KOMURA Ayuko
Affiliation and department：
Kanagawa University

About Kanagawa University


Homepage URL  (1)： https://mac-ie-kanagawa-u.studio.site/
Research field  (1)： Accounting
Research keywords  (2)： マネジメント・コントロール ,  Management accounting
Research theme for competitive and other funds  (4)：
  • 2024 - 2029 利益安定性情報によるマネジャー・現場従業員の顧客との関係性構築の動機づけ
  • 2020 - 2024 企業と顧客との関係性管理による営業利益安定化メカニズム
  • 2021 - 2024 固定収益会計による人的サービス業の現場従業員を対象とするコントロール理論の構築
  • 2017 - 2019 固定収益会計による利益安定化-製品市場戦略と業績評価の変更を通して-
Papers (21)：
  • 川邊貴彬, 村上蘭, 小村亜唯子, 平井裕久. 日本企業の英文有価証券報告書におけるMD&Aセクションのトーン・可読性と将来業績との関係. 経営分析研究. 2024. 37. 1. 1-14
  • 宮後圭佑, 佐藤夏輝, 小村亜唯子, 平井裕久. Form 10-Kのテキストを使用した不正会計検知モデルの研究 -文献レビューを通した課題と展望-. イノベーション・マネジメント. 2024. 21. 107-125
  • 平井裕久, 小村亜唯子, 川邊貴彬. トーン分析における会計専門極性辞書の利用可能性. 産業經理. 2024. 83. 4. 41-50
  • Misato Tanaka, Yuri Fukaya, Runa Tsushima, Miyabi Nashiba, Ayuko Komura, Kenichi Suzuki. Diversity Management Outcomes: Quantitative Verification of the Climate for Inclusion in the Japanese Hotel Industry. Japanese Management and International Studies Volume 20: Sustainability Management and Network Management. 2023. 125-137
  • 小村亜唯子, 平井裕久. 予算目標の困難度と予算業績の関連に対するワークモチベーションの媒介効果. 管理会計学 : 日本管理会計学会誌 : 経営管理のための総合雑誌. 2023. 31. 1. 127-144
ｍore...
MISC (21)：
  • Hikaru Kanda, Takaaki Kawabe, Ayuko Komura, Hirohisa Hirai. The Relationship between managers Vocal Characteristics in net Conferences and Performance. Proceedings of the 2nd Australian International Conference on Industrial Engineering and Operations Management, Melbourne, Australia. 2023
  • Ramon Imaizumi, Ayuko Komura, Hirohisa Hirai. Analysis of Determinants of Regional Attractiveness in the “Regional Brand Survey”. Proceedings of the 2nd Australian International Conference on Industrial Engineering and Operations Management, Melbourne, Australia. 2023
  • Kaori Ojima, Ayuko Komura, Hirohisa Hirai. Do male and female investors use different information when assessing stock valuation and trustworthiness?. Proceedings of the 2nd Australian International Conference on Industrial Engineering and Operations Management, Melbourne, Australia. 2023
  • Ran Murakami, Takaaki Kawabe, Ayuko Komura, Hirohisa Hirai. Relationship between textual characteristics of MD&A Sections in English Annual Securities Reports of Japanese Companies and Future ROE. Proceedings of the 2nd Australian International Conference on Industrial Engineering and Operations Management, Melbourne, Australia. 2023
  • Keisuke Miyago, Natsuki Sato, Ayuko Komura, Hirohisa Hirai. Do the Descriptions in the MD&A Section Contribute as a Red Flag for the Early Detection of Fraudulent Accounting Firms in Japan?. Proceedings of the 2nd Australian International Conference on Industrial Engineering and Operations Management, Melbourne, Australia. 2023
ｍore...
Lectures and oral presentations  (99)：
  • Does the Decrease in Vocabulary Specificity During Accounting Fraud Help to Detect Accounting Fraud?
    (3rd Australian Conference on Industrial Engineering and Operations Management (IEOM) 2024)
  • 英文有価証券報告書の開示企業・未開示企業の株主構成の違い
    (日本経営工学会2024年秋季大会 2024)
  • 不正調査報告書に対するLDAによる不正会計の手口に関するトピック抽出
    (日本経営工学会2024年秋季大会 2024)
  • Analysing Whether Underperforming Managers Use a Positive Tone in the Management Discussion and Analysis Section
    (3rd Australian Conference on Industrial Engineering and Operations Management (IEOM) 2024)
  • The Effect of Manager-Subordinate Context on Budgetary Slack
    (3rd Australian Conference on Industrial Engineering and Operations Management (IEOM) 2024)
ｍore...
Education (3)：
  • 2015 - 2019 Meiji University Graduate School of Business Administration
  • 2013 - 2015 Meiji University Graduate School of Business Administration
  • 2010 - 2013 Meiji University School of Business Administration Department of Accounting
Professional career (1)：
  • Doctor of Philosophy in Business Administration (Meiji University)
Work history (8)：
  • 2022/04 - 現在 Kanagawa University Faculty of Engineering Department of Industrial Engineering and Management
  • 2021/04 - 現在 Gakushuin University Faculty of Economics
  • 2019/04 - 2022/03 Kanagawa University Faculty of Engineering Department of Industrial Engineering and Management
  • 2017/04 - 2019/03 Japan Society for the Promotion of Science
  • 2017/04 - 2019/03 Meisei University School of Business Administration
Show all
Committee career (1)：
  • 2022/12 - 現在 国際戦略経営研究学会 理事(学会誌編纂委員会)
Awards (5)：
  • 2024/09 - IEOM Society International 2024 IEOM Awards, Business Management Best Track Paper Awards - 3rd Australian IEOM Conference in Sydney The Effect of Manager-Subordinate Context on Budgetary Slack
  • 2023/11 - IEOM Society International 2023 IEOM Awards, Business Management Best Track Paper Award - 2nd Australian Conference on Industrial Engineering and Operations Management Relationship between textual characteristics of MD&A Sections in English Annual Securities Reports of Japanese Companies and Future ROE
  • 2019/06 - Encouragement award Empirical Study of Mechanism of Budgetary Control and Hoshin Kanri to Stimulate Autonomous Behavior Based on Theory of Ba
  • 2019/06 - Paper award Measuring and Managing Customer Profit Stability: A Japanese Hotel Chain Case Study
  • 2015/03 - 明治大学大学院 大学院長賞
Association Membership(s) (8)：
日本会計研究学会 ,  日本経済会計学会 ,  日本経営システム学会 ,  日本経営工学会 ,  日本組織会計学会 ,  THE INTERNATIONAL ACADEMY OF STRATEGIC MANAGEMENT ,  THE JAPAN COST ACCOUNTING ASSOCIATION ,  THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING
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