Sakuma Tomohiro

サクマトモヒロ | Sakuma Tomohiro

Affiliation and department：
Job title： Assiciate Professor

Research field (1)： Accounting

Research theme for competitive and other funds (6)：

2023 - 2027 コロナ禍のマネジメントコントロールの実証研究:クライシス時の管理会計と経営理念
2021 - 2024 The effect of the adjustment of the budgeted target during the period on employee behavior and performance
2021 - 2024 管理会計システムによるマネジャー・従業員の態度変容に関する研究
2019 - 2023 知の活用と探索に対する管理会計の役割の研究
2019 - 2020 Empirical research on the relationship between the performance evaluation system and the behavior of employees

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Papers (14)：

Sho Hayakawa, Toru Ogasawara, Tomohiro Sakuma, Jason D. Schloetzer. Which SG&A Costs Behave Asymmetrically? Evidence From Detailed SG&A Cost Data. China Management Accounting Review. 2022. 22. 4. 117-126
加藤大智, 佐久間智広, 早川翔. 販売費及び一般管理費が創出する将来価値: Banker et al. (2011) の追試. 会計科学. 2022. e2021. 5. 1-5
佐久間智広. 日本の管理会計研究における査読論文の特徴:共著関係・著者の属性の視点から. 松山大学論集. 2022. 33. 6. 81-109
早川翔, 三矢裕, 佐久間智広, 澤田雄介, 田口聡志. マネジメント・コントロール・システムによる情報提供が創造性に与える影響: 実験室実験. 産業経理. 2020. 80. 3. 115-125
A Review of the Literature on Relationship between Creativity and Management Accounting. Journal of economics & business administration. 2019. 220. 2. 49-75

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MISC (3)：

Books (2)：

Lectures and oral presentations (16)：

フレキシブルな RPI のフィードバックが従業員の業績に与える影響:実験室実験
(日本原価計算研究学会第 49 回全国大会 2023)
Effort allocation under the action spillover on the performance indicator in the multi-task environment: Theory and experiment design
(2023)
The Role of Flexible Targets in Rebalancing Incentives
(2021)
What affect performance evaluation? Analyses of archival data in a retail bakery chain
(2018 APMAA Annual Conference 2018)
The relationship between HR practices and turnover intention in elderly care sector
(Global Conference on Business Management and Social Sciences 2018 2018)

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Education (3)：

Professional career (1)：

Work history (4)：

2022/04 - 現在 Kobe University Graduate School of Business Administration Associate Professor
2018/04 - 2022/03 Masuyama University Faculty of Business Administration Associate Professor
2019/11 - 2020/09 Georgetown University McDonough School of Business Visiting Scholar
2015/04 - 2018/03 Matsuyama University Faculty of Business Administration Lecturer

Awards (2)：

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