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Last Updated :2024/07/25

Researcher Profile and Settings

Master

Affiliation (Master)

  • Faculty of Economics and Business　Accounting　Accounting

Affiliation (Master)

  • Faculty of Economics and Business　Accounting　Accounting

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Profile and Settings

Affiliation

  • Hokkaido University, Graduate School of Economics and Business, Associate Professor

Degree

  • Ph. D.（Hokkaido University）

Profile and Settings

  • Name (Japanese)

    Kosugi

  • Name (Kana)

    Masatoshi

  • Name

    201401075863588365

Affiliation

  • Hokkaido University, Graduate School of Economics and Business, Associate Professor

Achievement

Research Interests

  • Management Accounting   Cost Accounting   Accounting   Quality Costing   the Collaboration between Agriculture and Welfare   Crowdfunding   

Research Areas

  • Humanities & social sciences / Accounting / Management Accounting

Research Experience

  • 2021/09 - Today Hokkaido University Graduate School of Economics and Business Associate Professor
  • 2016/04 - 2021/08 Hirosaki University Faculty of Humanities and Social Sciences Associate Professor
  • 2014/04 - 2016/03 Kanazawa Seiryo University Department of Business Administration, Faculty of Economics Lecturer(full-time)

Education

  • 2011/04 - 2014/03  Hokkaido University  Doctoral Program Student (completion), Graduate School of Economics and Business Administration
  • 2008/04 - 2011/03  Hokkaido University  Master's Program Student (completion), Graduate School of Economics and Business Administration
  • 2004/04 - 2008/03  Hokkaido University  Department of Economics

Committee Memberships

  • 2018/04 -2023/03   Accounting History Association (Japan)   Secretary

Awards

  • 2014/07 日本経営会計学会 The Fellowship Prize from Japan Society for Management Accounting

Published Papers

MISC

  • 加藤惠吉, 黄孝春, 小杉雅俊, 内藤周子, V.カーペンター  地域未来創生センタージャーナル  (7)  63  -66  2021/02  [Not refereed]
     
    type:Article
  • Keikichi KATO, HUANG Xiao chun, Masatoshi KOSUGI, Shuko NAITO, Victor Carpenter  Journal of Innovative Regional Research Center  (6)  61  -65  2020/02  [Not refereed][Not invited]
     
    type:Article
  • Attempt and problem of management construction starting from natural cultivation method
    HUANG Xiao chun, Keikichi KATO, Masatoshi KOSUGI, Shuko NAITO  Journal of Innovative Regional Research Center  (5)  29  -32  2019/02  [Not refereed][Not invited]
  • Considerations of the attempt to Strengthen Agricultural Competitiveness: A Case Study of the Collaboration between Agriculture and Welfare
    Masatoshi KOSUGI, Keikichi KATO  The 30th Asian-pacific Conference on International Accounting Issues Programs & Proceedings  502  -509  2018/11  [Not refereed][Not invited]
  • Historical Development of the Theoretical Framework of Quality Costing: Consideration about the Limitation of Trade-off Relationship and the Possibility of Process Cost Model
    Masatoshi KOSUGI  The 30th Asian-pacific Conference on International Accounting Issues Programs & Proceedings  415  -431  2018/11  [Not refereed][Not invited]
  • Consideration of management control system focused on improving quality of agricultural crops
    Masatoshi KOSUGI  Research collection of the Hirosaki University Young researcher support project  40  2018/03  [Not refereed][Not invited]
  • Value added by Natural Cultivation: From the viewpoint of Sales and Processing
    HUANG Xiao chun, CARPENTER Victor, Keikichi KATO, Shuko NAITO, Masatoshi KOSUGI  Journal of Innovative Regional Research Center  (4)  35  -40  2018/02  [Not refereed][Not invited]
  • Possibility and problem of Regional Revitalization by Cloud Funding: a case of agribusiness in Aomori
    Satoshi KUMATA, Masatoshi KOSUGI  東日本カンファレンス2017in弘前 研究・事例発表要旨集  25  -29  2017/09  [Not refereed][Not invited]
  • Activation of cultivation method of rice and regional agriculture
    HUANG Xiao chun, CARPENTER Victor, Keikichi KATO, Shuko NAITO, Masatoshi KOSUGI  Journal of Innovative Regional Research Center  (3)  47  -50  2017/02  [Not refereed][Not invited]

Books etc

  • KAIKEI NI YORU KEIEI KANRI
    Naoki MURATA, Nami AIKAWA (ContributorProcess Costing: based on large-scale production (Ⅰ))
    税務経理協会 2012/05 (ISBN: 441905770X) 248

Presentations

  • Collaboration by Social Welfare Facility to Achieve Social Reintegration: Efforts in Japan
    Masatoshi Kosugi
    British Accounting & Finance Association Management Accounting Research Group Conference 2023  2023/11
  • Efforts to Support Social Reintegration of People with Mental Disabilities: Analyzing Japanese Social Welfare Corporations from the Perspective of Management Control Systems
    Masatoshi Kosugi
    The QMUL Accounting and Accountability Research Group Seminar  2023/10
  • Customer management within a management control system: a case study of a social welfare in Itayanagi-cho, Aomori, Japan  [Not invited]
    Masatoshi Kosugi
    European Accounting Association 45th Annual Congress  2023/05
  • Masatoshi Kosugi
    American Accounting Association 2022 Virtual Annual Meeting  2022/08
  • Brew saké and prosper: Convergent evolution and brewery accounting during the Tokugawa shogunate
    Masatoshi Kosugi, Mitsunori Kasukabe, Frances Miley, Andrew Read
    The 4th Alternative Accounts Europe Conference  2022/01
  • A Case Study of the Collaboration between Agriculture and Welfare: from the perspective of Management Control Systems
    Masatoshi KOSUGI
    The 100th Hokkaido Section Meeting, Japan Accounting Association  2021/12
  • Accounting and political costs: Saké, secrecy and survival during the Tokugawa Shogunate, 1603-1868
    Masatoshi KOSUGI, Mitsunori KASUKABE, Frances Miley, Andrew Read
    The 16th Accounting History Symposium  2021/12
  • The Uniqueness and Significance of Quality Costing in British Manufacturing in the 1980s  [Not invited]
    Masatoshi KOSUGI
    Accounting History Review Conference 2021  2021/06
  • Remuneration by the real supply of crops: farm management under the community concept in Japan  [Not invited]
    Masatoshi KOSUGI
    The European Institute for Advanced Studies in Management 7th European Reward Management Conference  2019/12
  • Consideration on the relationship between quality and cost in the 1970's in the U.K.: Case Review of the Milk Marketing Board  [Not invited]
    Masatoshi KOSUGI
    Accounting History Review Conference 2019  2019/09
  • Effects and Issues of introducing Balanced Scorecard: Case Study in Agricultural Corporation  [Not invited]
    Keikichi KATO, Masatoshi KOSUGI
    The Japanese Association of Management Accounting Annual Congress 2019  2019/08
  • Crowdfunding by inter-organizational collaboration of regional financial institutions  [Not invited]
    Satoshi KUMATA, Masatoshi KOSUGI
    The 17th National Convention, Japan Society for Intellectual Production  2019/06
  • Focus on the Collaboration between Agriculture And Welfare : a case study of agricultural production corporation in Japan  [Not invited]
    Masatoshi KOSUGI
    Accounting Research Seminars with University of Phayao  2019/05
  • Considerations of the attempt to Strengthen Agricultural Competitiveness: A Case Study of the Collaboration between Agriculture and Welfare  [Not invited]
    Masatoshi KOSUGI, Keikichi KATO
    The 30th Asian-pacific Conference on International Accounting Issues  2018/11
  • Historical Development of the Theoretical Framework of Quality Costing: Consideration about the Limitation of Trade-off Relationship and the Possibility of Process Cost Model  [Not invited]
    Masatoshi KOSUGI
    The 30th Asian-pacific Conference on International Accounting Issues  2018/11
  • Agricultural competitiveness with Quality: possibility of the Collaboration between Agriculture and Welfare  [Not invited]
    Masatoshi KOSUGI
    Accounting Research Seminars  2018/09  University of Sussex  University of Sussex
  • Management control system to enhance the quality of agricultural crops: Case study of agricultural corporations based on the Collaboration between Agriculture and Welfare  [Not invited]
    Masatoshi KOSUGI, Keikichi KATO
    The 77th National Convention, Japan Accounting Association  2018/09
  • Interorganization collaboration and tasks for new business support through Cloud Funding  [Not invited]
    Satoshi KUMATA, Masatoshi KOSUGI
    The 16th National Convention, Japan Society for Intellectual Production  2018/06
  • A Study on Conceptual Framework about Quality Costing: Is there a trade-off relationship necessary?  [Not invited]
    Masatoshi KOSUGI
    Accounting Research Seminars  2017/11  University of Sussex  University of Sussex
  • Possibility and problem of regional revitalization by cloud funding: a case of agribusiness in Aomori prefecture  [Not invited]
    Satoshi KUMATA, Masatoshi KOSUGI
    East Japan Liaison Conference 2017  2017/09
  • Historical positioning of the trade-off relationship of quality cost elements in the evolution of quality costing  [Not invited]
    KOSUGI Masatoshi
    The Ninth Accounting History International Conference  2017/09
  • Reexamination of Quality Cost in the 1960's: significance and development of theoretical framework by Feigenbaum  [Not invited]
    Masatoshi KOSUGI
    The 92nd Northeastern Subcommittee, Japan Accounting Association  2017/07
  • A consideration on factors that hinder the application of quality cost  [Not invited]
    Masatoshi KOSUGI
    The 41st convention of The Society of Economics by Hirosaki University  2016/10
  • Consideration on the actual condition of quality cost: Based on the survey of literature in other countries  [Not invited]
    Masatoshi KOSUGI
    The 135th Central Subcommittee, Japan Accounting Association  2015/07
  • Deployment of the Process Cost Model: Consideration as a Tool of Quality Cost Collection  [Not invited]
    Masatoshi KOSUGI
    The 39th National Convention, Japan Cost Accounting Association  2013/08  専修大学
  • Consideration of the classification of quality cost  [Not invited]
    Masatoshi KOSUGI
    The 14th National Convention, Japan Society for Management Accounting  2013/06  名城大学
  • The Transition and Function of Quality Cost : Case Study Research in the United Kingdom  [Not invited]
    Masatoshi KOSUGI
    International Conference on Business Management 2012  2012/08  Bond University, Australia  International Conference on Business Management

Association Memberships

  • ACCOUNTING HISTORY ASSOCIATION, JAPAN   THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING   Japan Accounting Association   Japan Cost Accounting Association   

Research Projects

  • Japan Society for the Promotion of Science：KAKENHI Grant-in-Aid for Scientific Research (C)
    Date (from‐to) : 2024/04 -2028/03 
    Author : Masatoshi Kosugi
  • Japan Society for the Promotion of Science：KAKENHI Grants-in-Aid for Scientific Research Fund for the Promotion of Joint International Research (Fostering Joint International Research (A))
    Date (from‐to) : 2022/11 -2025/03 
    Author : Masatoshi KOSUGI
  • Japan Society for the Promotion of Science：KAKENHI Grants-in-Aid for Scientific Research Grant-in-Aid for Early-Career Scientists
    Date (from‐to) : 2019/04 -2024/03 
    Author : 小杉 雅俊
     
    農福連携の事例研究により、福祉施設の利用者に対するマネジメント・コントロールの実践が、福祉施設の理念の実現や事業収益の拡大と、利用者自身の目的達成を同時的に実現できることを明らかにした。福祉施設の利用者は、対象法人での作業を選択する立場にあり、この意味において顧客としての立場にある。しかし、本研究の調査事例においては、顧客(利用者)をコントロールする上での困難が発生していなかった。この理由は、主に文化コントロールが効果的に機能することで、施設職員と利用者の区別なく「みんなで一緒に足を使って農業をやろう」という概念が浸透し、利用者が福祉施設そのものや、自分の作業に対して愛着を持ち、誇りを感じることで、利用者が顧客としての意識ではなく、「仲間」としての意識を持つからである。この概念は、法人の設立目的や理念に込められた、障がい者の社会復帰や自己実現を導くためのものであり、同法人の実務実践とその仕組みであるMCSに整合的に反映されている。利用者の体験により醸成される組織への愛着と誇りは、彼らの仲間意識だけでなく、農作業といった実際の業務にも現れ、これが農作物の質を高めたり、増収増益を実現させる大きな要因になっている。仲間に貢献できているという実感を、利用者は日々の農作業の体験とその達成感で得ており、さらなる成長が促される仕組みになっている。この実現のために、調査事例においては丁寧な成果コントロールと人事コントロールの実践が行われていた。文化・成果・人事の3つのコントロールが補完的に機能している。さらに、本研究の調査事例から、行動コントロールが人事コントロールに代替されるため存在しない状況で、利用者のコントロールが成功しているという事例が実在することを明らかにできた。
  • ISHII Memorial Securities Research Promotion Foundation：Research grant
    Date (from‐to) : 2019/08 -2021/03 
    Author : KOSUGI Masatoshi, KUMATA Satoshi
  • Japan Society for the Promotion of Science：KAKENHI Grant-in-Aid for Young Scientists B
    Date (from‐to) : 2017/04 -2019/03 
    Author : KOSUGI Masatoshi
     
    In this study, I examined how to replace the trade-off relationship that functions as a theoretical framework in Quality Cost Management with the Process Cost Model that does not use a trade-off relationship. Furthermore, I examined each difference deeply. Then, in line with the process assumed in practical application of Quality Cost Management, the relationship between each approach was clarified in theory.

Social Contribution

  • Date (from-to) : 2021/02/07
    Role : Presenter
    Event, Program, Title : 令和2年度地域未来創生センターオンライン公開シンポジウム
  • Date (from-to) : 2021/02/03
    Role : Lecturer
    Sponser, Organizer, Publisher  : 弘前大学・弘前市教育委員会
    Event, Program, Title : 地域未来創生塾＠中央公民館
  • "How to make a paradise in Kashima" Commentator
    Date (from-to) : 2020/02/08
    Role : Commentator
    Sponser, Organizer, Publisher  : The Melco Foundation
    Event, Program, Title : "Natural Cultivation and Management Accounting"
  • The Collaboration between Agriculture and Welfare from the viewpoint of management accounting
    Date (from-to) : 2019/01/26
    Role : Panelist
    Event, Program, Title : Innovative Regional Research Center Forum
  • 自然栽培法がもたらす付加価値について
    Date (from-to) : 2018/01/20
    Role : Presenter
    Sponser, Organizer, Publisher  : 弘前大学人文社会科学部地域未来創生センター
    Event, Program, Title : 平成29年度地域未来創生センターフォーラム
  • Trends and direction of management accounting
    Date (from-to) : 2017/07/30
    Role : Lecturer
    Sponser, Organizer, Publisher  : 弘前大学教育学部
    Event, Program, Title : Teacher license renewal course 2017
  • コメの自然栽培を考える
    Date (from-to) : 2017/01/25
    Role : Presenter
    Sponser, Organizer, Publisher  : 弘前大学人文社会科学部地域未来創生センター
    Event, Program, Title : 平成28年度地域未来創生センターフォーラム
  • Learning Economics and Management at University: From the viewpoint of management accounting
    Date (from-to) : 2016/11/25
    Role : Lecturer
    Sponser, Organizer, Publisher  : Akita Prefectural Kakunodate High School
    Event, Program, Title : University simulated lecture
  • Historical Change and Development of Quality Cost
    Date (from-to) : 2015/05/16
    Role : Lecturer
    Sponser, Organizer, Publisher  : Research Institute, Kanazawa Seiryo University
    Event, Program, Title : A lecture open to the public "Saturday Course"

Others

  • 2021/12 学会ルポ 日本会計研究学会第80回大会 統一論題報告（第2会場）管理会計思考の発展と継承
    企業会計 73(12) 126-127

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