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J-GLOBAL ID：202001015739643680   Update date: Dec. 13, 2024

ONITSUKA Yudai

オニツカ ユウダイ | ONITSUKA Yudai
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Affiliation and department：
Tokai University School of Business Administration

About Tokai University School of Business Administration


Research field  (1)： Accounting
Research keywords  (3)： Management Accounting ,  Management Control ,  Performance Management
Research theme for competitive and other funds  (6)：
  • 2024 - 2028 業績管理システムの効果的な運用方法を規定する要因に関する総合的研究
  • 2022 - 2026 企業の存続能力を高めるマネジメント・コントロールに関する総合的研究
  • 2024 - 2024 業績評価指標の組み合わせとその効果的な運用方法の検討
  • 2020 - 2022 Interaction effects between the design and usage of performance management systems in decentralized organizations
  • 2019 - 2022 A comprehensive research on the effects of corporate governance on management control systems
Show all
Papers (13)：
  • 包括的業績管理システムの運用における情報伝達プロセスの重要性:非公式的情報交換の頻度および情報交換の内容に着目して. 原価計算研究. 2024. 48. 1. 57-70
  • 鬼塚 雄大. 子会社と社内SBUに対する業績管理システムの効果的な運用方法に関する比較研究. 産業経理. 2024. 84. 2. 73-85
  • Yokota Eri, Otomasa Sakichi, Sakaguchi Junya, Kawai Takaharu, Onishi Yasushi, Senoo Takeyoshi, Onitsuka Yudai. The Characteristics of Japanese Management Control Research: A Comparison of International and Japanese Research Trends. The Journal of Management Accounting, Japan. 2023. 31. 1. 71-88
  • 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
  • The role of corporate planning departments as controllers in Japanese companies. 2022. 65. 1. 93-108
ｍore...
MISC (5)：
  • Keita Iwasawa, Keita Masuya, Yudai Onitsuka. 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. 2024
  • Keita Masuya, Keita Iwasawa, Yudai Onitsuka. Rationality of Influenceability Principle in Practice: Examining Performance Outcomes Based on U-shaped Perspective. SSRN Electronic Journal. 2022
  • 横田, 絵理, 鬼塚, 雄大. マネジメント・コントロールを担うわが国における経営企画部門の実態 : 質問票調査の結果報告. 三田商学研究. 2020. 63. 3. 83-108
  • ONITSUKA Yudai. The Influence of Parent-PMS on Subsidiaries’ Decision-Making: Process of Parent-PMS Use and Subsidiaries’ External Embeddedness. Melco Management Accounting Research Discussion Paper Series. 2019. MDP2019. 002
  • Yudai Onitsuka. The effectiveness of the use of Performance Management Systems: developing a framework for research. PACIS 2018 Proceedings. 2018
Books (4)：
  • トピックスで読み解く国際経営
    文眞堂 2023 ISBN:4830952415
  • Frontiers of Japanese Management Control Systems: Theoretical Ideas and Empirical Evidence
    Springer Nature Singapore Pte Ltd. 2023 ISBN:9789811997785
  • 実務に活かす管理会計のエビデンス
    中央経済社,中央経済グループパブリッシング (発売) 2022 ISBN:9784502420016
  • AGC株式会社:2つの目標設定
    2019
Lectures and oral presentations  (18)：
  • Balancing Empowerment and Control: The Controllability in the Context of Structural Empowerment
    (The 21st Annual Conference of the Asian Academic Accounting Association 2024)
  • 経営企画部門を中心としたコミュニケーションへの着目
    (日本管理会計学会2024年度年次全国大会 (於 中央大学) 2024)
  • Application of Controllability Principle in the Context of Structural Empowerment: Examining Performance Outcomes Based on U-shaped Perspective
    (46th Annual Congress of the European Accounting Association 2024)
  • 包括的業績管理システムの運用における情報伝達プロセスの重要性:非公式的情報交換の頻度 および情報交換の内容に着目して
    (日本原価計算研究学会第49回全国大会(於福岡大学) 2023)
  • バランスト・スコアカードの運用方法:4つの視点とコントロール・レバーとの関係性への着目
    (日本管理会計学会2023年度年次全国大会(於東北工業大学) 2023)
ｍore...
Education (3)：
  • 2017 - 2020 Keio University Graduate School of Business and Commerce
  • 2015 - 2017 Keio University Graduate School of Business and Commerce
  • 2011 - 2015 Musashi University Faculty of Economics Department of Management Studies
Professional career (1)：
  • Ph.D. in Business and Commerce (Keio University)
Work history (5)：
  • 2023/04 - 現在 Tokai University School of Business Administration Junior Associate Professor
  • 2020/04 - 2023/03 Meikai University Faculty of Economics Lecturer
  • 2022/04 - 2022/09 Saitama University Graduate School of Humanities and Social Sciences
  • 2019/04 - 2021/03 Musashi University Faculty of Economics
  • 2017/04 - 2020/03 Keio University
Committee career (1)：
  • 2024/09 - 現在 日本原価計算研究学会 学会誌編集委員
Awards (2)：
  • 2019 - The Japanese Association of Management Accounting 学会賞(奨励賞)
  • 2018 - Japan Cost Accounting Association 学会賞(奨励賞)
Association Membership(s) (5)：
European Accounting Association ,  Association for Information Systems ,  日本会計研究学会 ,  日本管理会計学会 ,  日本原価計算研究学会
※ Researcher’s information displayed in J-GLOBAL is based on the information registered in researchmap. For details, see here.

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