Research fields:
Management Accounting
Research themes:
Management control with subjective performance evaluation, Cost and profitability management
Main books and papers:
◆“Defense Procurement” (Joint authorship) CHUOKEIZAI-SHA, 2022
◆“A Study on Profitability Analysis in Fishery Management ー Based on literature review on the profitability of fisheries ー” The commercial review of Seinan Gakuin University Vol. 69, Nos. 3-4, 2023
◆Cost-based Pricing in Government Procurement with Unobservable Cost-reducing Actions and Productivity (Joint authorship) Asia-Pacific Journal of Accounting & Economics 30(2): pp. 373-390, 2023）
◆On the use of calibration committees in subjective performance evaluation (Joint authorship) ssrn: pp. 1-34, 2022
◆“Bias in Subjective Performance Evaluation: A Review of Analytical Studies” The commercial review of Seinan Gakuin University Vol. 68, Nos. 1-2, 2021