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Kosugi Masatoshi

Faculty of Economics and Business　Accounting　AccountingAssociate Professor

Researcher basic information

■ Degree
  • Ph. D., Hokkaido University
■ URL
researchmap URLホームページURL■ Various IDs
Researcher number
  • 10734197
J-Global ID■ Research Keywords and Fields
Research Keyword
  • Management Accounting
  • Cost Accounting
  • Accounting
  • Quality Costing
  • the Collaboration between Agriculture and Welfare
  • Crowdfunding
Research Field
  • Humanities & Social Sciences, Accounting, Management Accounting
■ Educational Organization

Career

■ Career
Career
  • Sep. 2021 - Present
    Hokkaido University, Graduate School of Economics and Business, Associate Professor
  • Apr. 2023 - Mar. 2025
    Queen Mary, University of London, School of Business and Management, Academic Visitor, United Kingdom
  • Apr. 2016 - Aug. 2021
    Hirosaki University, Faculty of Humanities and Social Sciences, Associate Professor
  • Apr. 2014 - Mar. 2016
    Kanazawa Seiryo University, Department of Business Administration, Faculty of Economics, Lecturer(full-time)
Educational Background
  • Apr. 2011 - Mar. 2014, Hokkaido University, Doctoral Program Student (completion), Graduate School of Economics and Business Administration
  • Apr. 2008 - Mar. 2011, Hokkaido University, Master's Program Student (completion), Graduate School of Economics and Business Administration
  • Apr. 2004 - Mar. 2008, Hokkaido University, Department of Economics
Committee Memberships
  • Apr. 2018 - Mar. 2023
    Accounting History Association (Japan), Secretary, Society

Research activity information

■ Awards
  • Jul. 2014, 日本経営会計学会, The Fellowship Prize from Japan Society for Management Accounting
■ Papers
■ Other Activities and Achievements
  • 自然栽培法による農業の地域持続可能性を高めるための施策
    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, Feb. 2021
    type:Article, 弘前大学人文社会科学部地域未来創生センター, Japanese
  • Efforts for sustainable development of food and agriculture and regional development through natural cultivation
    Keikichi KATO; HUANG Xiao chun; Masatoshi KOSUGI; Shuko NAITO; Victor Carpenter, Journal of Innovative Regional Research Center, 6, 61, 65, Feb. 2020
    type:Article, 弘前大学人文社会科学部地域未来創生センター, Japanese, Report research institution
  • 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, Feb. 2019
    Japanese, Report research institution
  • 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, Nov. 2018
    English
  • 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, Nov. 2018
    English
  • 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, Mar. 2018
    Japanese, Report research institution
  • 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, Feb. 2018
    Japanese, Report research institution
  • 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, Sep. 2017
    Japanese, Summary national conference
  • 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, Feb. 2017
    Japanese, Report research institution
■ Books and other publications
  • KAIKEI NI YORU KEIEI KANRI
    Naoki MURATA; Nami AIKAWA, Process Costing: based on large-scale production (Ⅰ)
    税務経理協会, May 2012, 441905770X, 248, [Contributor]
■ Lectures, oral presentations, etc.
  • Accounting, secrecy and sake brewing in Japan, 1603-1868
    Masatoshi Kosugi; Mitsunori Kasukabe; Frances Miley; Andrew Read
    12th Accounting History International Conference, 05 Sep. 2024, English, Oral presentation
  • Accounting, secrecy and sake brewing in Japan, 1603-1868
    Masatoshi Kosugi; Mitsunori Kasukabe; Frances Miley; Andrew Read
    Accounting History Review Conference 2024, 14 Jun. 2024, English, Oral presentation
  • Collaboration by Social Welfare Facility to Achieve Social Reintegration: Efforts in Japan
    Masatoshi Kosugi
    British Accounting & Finance Association Management Accounting Research Group Conference 2023, 17 Nov. 2023, Oral presentation
  • 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, 25 Oct. 2023, Public discourse
  • Customer management within a management control system: a case study of a social welfare in Itayanagi-cho, Aomori, Japan
    Masatoshi Kosugi
    European Accounting Association 45th Annual Congress, 25 May 2023, English, Oral presentation
  • Controlling Customers in Nonprofit Organizations: Case Study in Japan
    Masatoshi Kosugi
    American Accounting Association 2022 Virtual Annual Meeting, 12 Aug. 2022, English, Oral presentation
  • 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, 07 Jan. 2022, English, Oral presentation
  • 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, 04 Dec. 2021, Japanese, Oral presentation
  • 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, 03 Dec. 2021, English, Oral presentation
  • The Uniqueness and Significance of Quality Costing in British Manufacturing in the 1980s
    Masatoshi KOSUGI
    Accounting History Review Conference 2021, 25 Jun. 2021, English, Oral presentation
    24 Jun. 2021 - 25 Jun. 2021
  • Remuneration by the real supply of crops: farm management under the community concept in Japan
    Masatoshi KOSUGI
    The European Institute for Advanced Studies in Management 7th European Reward Management Conference, 13 Dec. 2019, English, Oral presentation
    [International presentation]
  • Consideration on the relationship between quality and cost in the 1970's in the U.K.: Case Review of the Milk Marketing Board
    Masatoshi KOSUGI
    Accounting History Review Conference 2019, 11 Sep. 2019, English, Oral presentation
    [International presentation]
  • Effects and Issues of introducing Balanced Scorecard: Case Study in Agricultural Corporation
    Keikichi KATO; Masatoshi KOSUGI
    The Japanese Association of Management Accounting Annual Congress 2019, 28 Aug. 2019, Japanese, Oral presentation
    [Domestic Conference]
  • Crowdfunding by inter-organizational collaboration of regional financial institutions
    Satoshi KUMATA; Masatoshi KOSUGI
    The 17th National Convention, Japan Society for Intellectual Production, 21 Jun. 2019, Japanese
    [Domestic Conference]
  • Focus on the Collaboration between Agriculture And Welfare : a case study of agricultural production corporation in Japan
    Masatoshi KOSUGI
    Accounting Research Seminars with University of Phayao, 22 May 2019, English, Oral presentation
    [International presentation]
  • 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, 13 Nov. 2018, English, Oral presentation
    [International presentation]
  • 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, 13 Nov. 2018, English, Oral presentation
    [International presentation]
  • Agricultural competitiveness with Quality: possibility of the Collaboration between Agriculture and Welfare
    Masatoshi KOSUGI
    Accounting Research Seminars, 26 Sep. 2018, University of Sussex, English, Oral presentation
    University of Sussex, [International presentation]
  • Management control system to enhance the quality of agricultural crops: Case study of agricultural corporations based on the Collaboration between Agriculture and Welfare
    Masatoshi KOSUGI; Keikichi KATO
    The 77th National Convention, Japan Accounting Association, 05 Sep. 2018, Japanese, Oral presentation
    [Domestic Conference]
  • Interorganization collaboration and tasks for new business support through Cloud Funding
    Satoshi KUMATA; Masatoshi KOSUGI
    The 16th National Convention, Japan Society for Intellectual Production, 14 Jun. 2018, Japanese, Poster presentation
    [Domestic Conference]
  • A Study on Conceptual Framework about Quality Costing: Is there a trade-off relationship necessary?
    Masatoshi KOSUGI
    Accounting Research Seminars, 01 Nov. 2017, University of Sussex, English, Public discourse
    University of Sussex, [International presentation]
  • Possibility and problem of regional revitalization by cloud funding: a case of agribusiness in Aomori prefecture
    Satoshi KUMATA; Masatoshi KOSUGI
    East Japan Liaison Conference 2017, 15 Sep. 2017, Japanese, Oral presentation
    [Domestic Conference]
  • Historical positioning of the trade-off relationship of quality cost elements in the evolution of quality costing
    KOSUGI Masatoshi
    The Ninth Accounting History International Conference, 08 Sep. 2017, English, Oral presentation
    [International presentation]
  • Reexamination of Quality Cost in the 1960's: significance and development of theoretical framework by Feigenbaum
    Masatoshi KOSUGI
    The 92nd Northeastern Subcommittee, Japan Accounting Association, 29 Jul. 2017, Japanese, Oral presentation
    [Domestic Conference]
  • A consideration on factors that hinder the application of quality cost
    Masatoshi KOSUGI
    The 41st convention of The Society of Economics by Hirosaki University, 21 Oct. 2016, Japanese, Oral presentation
    [Domestic Conference]
  • Consideration on the actual condition of quality cost: Based on the survey of literature in other countries
    Masatoshi KOSUGI
    The 135th Central Subcommittee, Japan Accounting Association, 04 Jul. 2015, Japanese, Oral presentation
    [Domestic Conference]
  • Deployment of the Process Cost Model: Consideration as a Tool of Quality Cost Collection
    Masatoshi KOSUGI
    The 39th National Convention, Japan Cost Accounting Association, 30 Aug. 2013, Japanese, Oral presentation
    専修大学, [Domestic Conference]
  • Consideration of the classification of quality cost
    Masatoshi KOSUGI
    The 14th National Convention, Japan Society for Management Accounting, 29 Jun. 2013, Japanese, Oral presentation
    名城大学, [Domestic Conference]
  • The Transition and Function of Quality Cost : Case Study Research in the United Kingdom
    Masatoshi KOSUGI
    International Conference on Business Management 2012, 25 Aug. 2012, International Conference on Business Management, Oral presentation
    Bond University, Australia, [International presentation]
■ Syllabus
  • 現代経済経営演習Ⅰ, 2024年, 修士課程, 経済学院
  • 現代経済経営演習Ⅱ, 2024年, 修士課程, 経済学院
■ Affiliated academic society
  • ACCOUNTING HISTORY ASSOCIATION, JAPAN
  • THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING
  • Japan Accounting Association
  • Japan Cost Accounting Association
■ Research Themes
  • Management Control Systems in Organizational Flattening: Practical Benefits and Challenges
    KAKENHI Grant-in-Aid for Scientific Research (C)
    Apr. 2024 - Mar. 2028
    Masatoshi Kosugi
    Japan Society for the Promotion of Science, Grant-in-Aid for Scientific Research (C), 24K05171
  • International Comparison of Management Control Systems for Improvement of Quality of Agricultural Products through the Collaboration between Agriculture and Welfare
    KAKENHI Grants-in-Aid for Scientific Research Fund for the Promotion of Joint International Research (Fostering Joint International Research (A))
    Nov. 2022 - Mar. 2026
    Masatoshi KOSUGI
    Japan Society for the Promotion of Science, Fund for the Promotion of Joint International Research (Fostering Joint International Research (A)), 弘前大学, Principal investigator, Competitive research funding, 20KK0294
  • Elucidation of Management Control System for Quality by the Collaboration between Agriculture and Welfare
    KAKENHI Grants-in-Aid for Scientific Research Grant-in-Aid for Early-Career Scientists
    Apr. 2019 - Mar. 2024
    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。
    Japan Society for the Promotion of Science, Grant-in-Aid for Early-Career Scientists, 19K13846
  • Creating Regional Innovation using Crowdfunding
    Research grant
    Aug. 2019 - Mar. 2021
    KOSUGI Masatoshi; KUMATA Satoshi
    ISHII Memorial Securities Research Promotion Foundation, Principal investigator, Competitive research funding
  • Study on a new approach to Quality Costing in the United Kingdom that does not utilize a trade-off relationship
    KAKENHI Grant-in-Aid for Young Scientists B
    Apr. 2017 - Mar. 2019
    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.
    Japan Society for the Promotion of Science, Grant-in-Aid for Young Scientists (B), Hirosaki University, Principal investigator, Competitive research funding, 17K13816
■ Academic and Social Contribution Activities/Other
Social Contribution Activities
  • What Kind of Support System Can Help Drive Regional Companies’ Initiatives?
    19 Oct. 2025
    Panelist
    The 50th Conference of the Hirosaki University Economic Society
  • 自然栽培の可能性と地域づくり
    07 Feb. 2021
    Presenter
    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
    Researchers, General, Company
  • ストラテジーと管理会計
    03 Feb. 2021
    Lecturer
    弘前大学・弘前市教育委員会
    地域未来創生塾＠中央公民館
  • "How to make a paradise in Kashima" Commentator
    08 Feb. 2020
    Commentator
    The Melco Foundation
    "Natural Cultivation and Management Accounting"
  • The Collaboration between Agriculture and Welfare from the viewpoint of management accounting
    26 Jan. 2019
    Panelist, Lecturer
    Innovative Regional Research Center Forum
  • 自然栽培法がもたらす付加価値について
    20 Jan. 2018
    Presenter
    弘前大学人文社会科学部地域未来創生センター
    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
    30 Jul. 2017
    Lecturer
    弘前大学教育学部
    Teacher license renewal course 2017
  • コメの自然栽培を考える
    25 Jan. 2017
    Presenter
    弘前大学人文社会科学部地域未来創生センター
    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
    25 Nov. 2016
    Lecturer
    Akita Prefectural Kakunodate High School
    University simulated lecture
  • Historical Change and Development of Quality Cost
    16 May 2015
    Lecturer
    Research Institute, Kanazawa Seiryo University
    A lecture open to the public "Saturday Course"
Others
  • Dec. 2021
    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