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J-GLOBAL ID：201901016539536922 Update date: Mar. 22, 2025

KOMURA Ayuko

コムラアユコ | KOMURA Ayuko

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Affiliation and department：
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 (22)：

宮後圭佑, 小村亜唯子, 平井裕久. "Bag of Words"アプローチによる不正会計検知モデルにおける特徴量数と分類アルゴリズムの精度比較. 日本経営システム学会誌. 2025. 41. 3. 199-207
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

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MISC (26)：

Nobuto Sasaki, Ayuko Komura, Hirohisa Hirai. The Effect of Manager-Subordinate Context on Budgetary Slack. Proceedings of the International Conference on Industrial Engineering and Operations Management. 2024
Yuto Suzuki, Takaaki Kawabe, Ayuko Komura, Hirohisa Hirai. Analysing Whether Underperforming Managers Use a Positive Tone in the Management Discussion and Analysis Section. Proceedings of the International Conference on Industrial Engineering and Operations Management. 2024
Keisuke Miyago, Natsuki Sato, Ayuko Komura, Hirohisa Hirai. Does the Decrease in Vocabulary Specificity During Accounting Fraud Help to Detect Accounting Fraud?. Proceedings of the International Conference on Industrial Engineering and Operations Management. 2024
Kaori Ojima, Ayuko Komura, Hirohisa Hirai. Impact of Trends in Actual EPS and Achievement of Management's Forecasts on Investors’ Decision-Making. Proceedings of the International Conference on Industrial Engineering and Operations Management. 2024
Koshiro Shiba, Ayuko Komura, Hirohisa Hirai. Non-linear Relationship Between Working Capital Management and Profitability in Japanese Companies. Proceedings of the International Conference on Industrial Engineering and Operations Management. 2024

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Lectures and oral presentations (104)：

Effect of Length of Training Data Periods on Accuracy of Accounting Fraud Detection Models
(15th Annual International Conference on Industrial Engineering and Operations Management (IEOM) 2025)
The Impact of Explanatory Variable Patterns and Learning Techniques Used on Real Estate Price Estimation Models in Japan
(15th Annual International Conference on Industrial Engineering and Operations Management (IEOM) 2025)
不正会計検知におけるベンフォードの法則の適用可能性
(日本経営システム学会第73回全国研究発表大会 2024)
NNを用いた首都圏における不動産価格推定モデルの変数寄与度に関する検討
(日本経営システム学会第73回全国研究発表大会 2024)
職場のダイバーシティがマネジャーの予算スラック創出行動に与える影響
(日本管理会計学会2024年度第3回フォーラム 2024)

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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

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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) (7)：

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 , THE INTERNATIONAL ACADEMY OF STRATEGIC MANAGEMENT , THE JAPAN COST ACCOUNTING ASSOCIATION , THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING

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