Ito Masataka 伊藤正隆

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ITO Masataka 伊藤正隆

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Researcher Number	00706905
Other IDs
Affiliation (Current)	2025: 京都産業大学, 経営学部, 准教授 2025: 同志社大学, 商学部, 准教授
Affiliation (based on the past Project Information) *help	2017 – 2023: 京都産業大学, 経営学部, 准教授 2016: 流通科学大学, 商学部, 准教授 2013 – 2016: 流通科学大学, 商学部, 講師
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Accounting / Basic Section 07100:Accounting-related
Keywords	Principal Investigator 予算スラック / コントロール / 上位管理者 / ポジティブな影響 / 形成メカニズム / 予備費 / 情報の非対称性 / 事例研究 / 実証的研究 / 予算管理 … More Except Principal Investigator … More 海外子会社 / 海外子会社マネジメント / マネジメントコントロール / 管理会計 / グループ経営 / グローバル化 / 連結管理会計 / コントロールパッケージ / 国際経営 / マネジメント・コントロール / 海外子会社管理 / グローバル企業 / システム統合 / コントールパッケージ / イノベーション / グローバル経営 / 子会社マネジメント / 子会社管理 / コントロール・パッケージ / コントロールシステム / コントロール・システム Less

予算スラックの利用によるポジティブな影響の解明Principal Investigator
- Principal Investigator
  
  伊藤正隆
- Project Period (FY)
  2021 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kyoto Sangyo University
Comprehensive research of group management accounting in global environment
- Principal Investigator
  
  Nakagawa Masaru
- Project Period (FY)
  2020 – 2022
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Doshisha University
Elucidation of the mechanism of budgetary slack creation focusing on senior managersPrincipal Investigator
- Principal Investigator
  
  ITO Masataka
- Project Period (FY)
  2019 – 2020
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kyoto Sangyo University
Comprehensive Research with Global Consolidation Accounting
- Principal Investigator
  
  Nakagawa Masaru
- Project Period (FY)
  2017 – 2019
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Doshisha University
Research for control package in managing with overseas companies
- Principal Investigator
  
  Nakagawa Masaru
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Doshisha University
Empirical research about control of budgetary slack in Japanese firmsPrincipal Investigator
- Principal Investigator
  
  ITO Masataka
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  University of Marketing and Distribution Sciences
Design and Operation of Management Accounting System for Management of Local company in overseas country.
- Principal Investigator
  
  NAKAGAWA Masaru
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Doshisha University

All 2024 2022 2020 2018 2016 2015 2014 2013

All Journal Article Presentation Book

[Book] 実務に活かす管理会計のエビデンス2022
- Author(s)
  加登豊・吉田栄介・新井康平・桝谷圭太・伊藤正隆・岩澤佳太・篠原巨司馬・足立洋・井上慶太・西居豪・庵谷治男・古井健太郎・澤田雄介・市原勇一・田村祐介・服部泰宏・北田智久・北田皓嗣・鬼塚雄大・濱村純平・井上謙仁・森浩気・安酸建二・小笠原亨・萩原啓佑・早川翔・妹尾剛好・福島一矩・町田遼太・佐久間智広・尻無濱芳祟・目時壮浩ほか
- Total Pages
  319
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-21K01829
[Journal Article] 予算スラックのポジティブな側面に関する一考察2024
- Author(s)
  伊藤正隆
- Journal Title
  
  會計
  
  Volume: 205 Pages: 76-88
- Data Source
  KAKENHI-PROJECT-21K01829
[Journal Article] 予算スラックとしての予備費に関する一考察2020
- Author(s)
  伊藤正隆
- Journal Title
  
  會計
  
  Volume: 198 Pages: 56-69
- NAID
  40022353307
- Data Source
  KAKENHI-PROJECT-19K13872
[Journal Article] 海外子会社マネジメントの実態：2020年アンケート調査の結果から2020
- Author(s)
  中川　優・伊藤正隆
- Journal Title
  
  會計
  
  Volume: 198(2) Pages: 54-66
- Data Source
  KAKENHI-PROJECT-17H02583
[Journal Article] 予算スラックの測定に対する取り組みと課題2015
- Author(s)
  伊藤正隆
- Journal Title
  
  流通科学大学論集
  
  Volume: 27 Pages: 195-217
- NAID
  40020362472
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-26780265
[Journal Article] An Empirical Study on the Role of Management Control in Foreign Subsidiaries: From the Perspective of Enabling Control2014
- Author(s)
  Takeshi Nishii and Takahito Kondo
- Journal Title
  
  Proceedings of the 26th Asian-Pacific Conference On International Accounting Issues
  
  Volume: 26
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26285104
[Journal Article] グローバル企業におけるテンションとコントロール・パッケージ―３社の比較ケース―」2014
- Author(s)
  窪田祐一、近藤隆史、伊藤正隆、西居豪、中川優
- Journal Title
  
  原価計算研究
  
  Volume: 38
- NAID
  110009841713
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23330150
[Journal Article] グローバル企業におけるテンションとコントロール・パッケージ : 3社の比較ケース2013
- Author(s)
  窪田祐一, 近藤隆史, 伊藤正隆, 西居豪, 中川優
- Journal Title
  
  原価計算研究
  
  Volume: (掲載確定)
- NAID
  110009841713
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23330150
[Presentation] 人を基軸にしたグローバル経営を展開するダイキン工業における管理会計研究2022
- Author(s)
  中川　優、水野一郎、園田智昭、挽　文子、河合隆治、伊藤正隆
- Organizer
  日本管理会計学会2022年度全国大会（明治大学）
- Data Source
  KAKENHI-PROJECT-20H01559
[Presentation] What Facilitates Interdisciplinary Perspective in Management Accounting Research?: An Application of Computational Simulation Method2018
- Author(s)
  Tkakeshi, Nashii, Takahito Kondo
- Organizer
  12th Interdisciplinary Perspectives on Accounting Conference, Edinburgh, UK
- Data Source
  KAKENHI-PROJECT-17H02583
[Presentation] The Effect of Aggregate Performance Measurements on Flexible Role Orientation: A Computational Simulation2018
- Author(s)
  Tkakeshi, Nashii, Takahito Kondo
- Organizer
  41st European accounting association annual congress，Italy
- Data Source
  KAKENHI-PROJECT-17H02583
[Presentation] 予算スラックと予算参加との間の関係に影響を与える要因に関する実証研究2016
- Author(s)
  伊藤　正隆
- Organizer
  日本原価計算研究学会（第42回全国大会2016）
- Place of Presentation
  中央大学多摩キャンパス（東京都八王子市）
- Year and Date
  2016-08-30
- Data Source
  KAKENHI-PROJECT-26780265
[Presentation] The effectiveness of performance measurement system for the principal's decision making in a context of foreign subsidiary management2016
- Author(s)
  Takahito Kondo and Takeshi Nishii
- Organizer
  3rd AIMA World Conference Management Accounting Reseach
- Place of Presentation
  Hyatt Regency Monterey, Monterey, CA,USA
- Year and Date
  2016-05-19
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26285104
[Presentation] 予算スラックに対する上位管理者のコントロールー日本企業を対象とした事例研究ー2015
- Author(s)
  伊藤正隆
- Organizer
  日本原価計算研究学会　第41回全国大会2015
- Place of Presentation
  日本大学商学部（東京都世田谷区）
- Year and Date
  2015-09-11
- Data Source
  KAKENHI-PROJECT-26780265
[Presentation] The effect of performance measurement systems used by headquarters of global organizations on the subsidiary performance2015
- Author(s)
  Takahito Kondo, Takeshi Nishii
- Organizer
  The 38th Annual Congress of European Accounting Association
- Place of Presentation
  Glasgow, Scotland, UK
- Year and Date
  2015-04-30
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26285104
[Presentation] The Effect of Nationality on Management Control as a Packages2015
- Author(s)
  Takahito Kondo, Takeshi Nishii
- Organizer
  The 27th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Gold Coast, Australia
- Year and Date
  2015-11-03
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26285104
[Presentation] An Empirical Study on the Role of Management Control in Foreign Subsidiaries: From the Perspective of Enabling Control2014
- Author(s)
  Takeshi Nishii and Takahito Kondo
- Organizer
  The 26th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Taipei, Taiwan
- Year and Date
  2014-10-27
- Data Source
  KAKENHI-PROJECT-26285104
[Presentation] Nationality of the Top Management Foreign Subsidiaaries and the Management Control Style of Parent Companies: An Exploratory Case Study of Japanese Global Compnanies2014
- Author(s)
  Satoko MATSUGI, Yuichi KUBOTA, Takahito KONDO, Yoshinobu SHIMA, Kenji
- Organizer
  Fourth Biennial Global Accounting and Organizational Change
- Place of Presentation
  Sharjah(UAE).
- Year and Date
  2014-11-19
- Data Source
  KAKENHI-PROJECT-26285104
[Presentation] グローバル企業のマネジメント・コントロール・パッケージ2013
- Author(s)
  窪田祐一, 近藤隆史, 伊藤正隆, 西居豪, 中川優
- Organizer
  日本原価計算研究学会第39回全国大会
- Place of Presentation
  専修大学
- Year and Date
  2013-08-30
- Data Source
  KAKENHI-PROJECT-23330150
[Presentation] グローバル企業のマネジメント・コントロール・パッケージ2013
- Author(s)
  窪田祐一、近藤隆史、伊藤正隆、西居豪、中川優
- Organizer
  日本原価計算研究学会第39回全国大会
- Place of Presentation
  専修大学
- Data Source
  KAKENHI-PROJECT-23330150

1. NAKAGAWA Masaru (40217683)

# of Collaborated Projects: 4 results

# of Collaborated Products: 6 results
2. MATUKI Satoko (10347180)

# of Collaborated Projects: 4 results

# of Collaborated Products: 1 results
3. SHIMA Yoshinobu (20319239)

# of Collaborated Projects: 4 results

# of Collaborated Products: 1 results
4. NISHII Takeshi (30439517)

# of Collaborated Projects: 4 results

# of Collaborated Products: 9 results
5. KUBOTA Yuichi (40329595)

# of Collaborated Projects: 4 results

# of Collaborated Products: 5 results
6. KONDO Takashi (60336146)

# of Collaborated Projects: 4 results

# of Collaborated Products: 12 results
7. YASUKATA Kenji (00309494)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
8. 北田智久 (00803777)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results

Ito Masataka 伊藤 正隆

ITO Masataka 伊藤 正隆

Research Projects

Research Products

Co-Researchers

予算スラックの利用によるポジティブな影響の解明Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Comprehensive research of group management accounting in global environment

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Elucidation of the mechanism of budgetary slack creation focusing on senior managersPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Comprehensive Research with Global Consolidation Accounting

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Research for control package in managing with overseas companies

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Empirical research about control of budgetary slack in Japanese firmsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Design and Operation of Management Accounting System for Management of Local company in overseas country.

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 実務に活かす管理会計のエビデンス2022

Author(s)

Total Pages

Publisher

Data Source

[Journal Article] 予算スラックのポジティブな側面に関する一考察2024

Author(s)

Journal Title

Data Source

[Journal Article] 予算スラックとしての予備費に関する一考察2020

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 海外子会社マネジメントの実態：2020年アンケート調査の結果から2020

Author(s)

Journal Title

Data Source

[Journal Article] 予算スラックの測定に対する取り組みと課題2015

Author(s)

Journal Title

NAID

Data Source

[Journal Article] An Empirical Study on the Role of Management Control in Foreign Subsidiaries: From the Perspective of Enabling Control2014

Author(s)

Journal Title

Data Source

[Journal Article] グローバル企業におけるテンションとコントロール・パッケージ―３社の比較ケース―」2014

Author(s)

Journal Title

NAID

Data Source

[Journal Article] グローバル企業におけるテンションとコントロール・パッケージ : 3社の比較ケース2013

Ito Masataka 伊藤正隆

ITO Masataka 伊藤正隆

[Presentation] グローバル企業のマネジメント・コントロール・パッケージ2013