Kimura Asako 木村麻子

… Alternative Names

KIMURA Asako 木村麻子

木村麻子キムラアサコ

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Researcher Number	30389233
Other IDs
External Links
Affiliation (Current)	2025: 関西大学, 商学部, 教授
Affiliation (based on the past Project Information) *help	2014 – 2024: 関西大学, 商学部, 教授 2013: 関西大学, 商学部, 准教授 2008 – 2009: Kansai University, 商学部, 准教授 2007: Kyushu Sangyo University, 商学部, 准教授 2005: 九州産業大学, 商学部, 講師
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Basic Section 07100:Accounting-related / Basic Section 07080:Business administration-related / Accounting / Business administration
Keywords	Principal Investigator CSR / 環境経営 / 意思決定 / 価値観 / MCS / Entrepreneur / Sustainable Development / attribution / CSR reporting / top message … More / topic modeling / CSR strategy / CSRコミットメント / 経営者メッセージ / トピックモデリング / CSR／サステナビリティレポート / 統合報告 / サステナビリティレポート / サーキュラーエコノミー / サステナビリティ経営 / CSR経営 / コミットメント / サステナビリティ情報開示 / 統合報告書 / 戦略的意思決定 / サステナビリティコントロールシステム / 組織的ファサード / マネジメントコントロールシステム / Aspiration / Qualitative research / Organizational Facade / Sustainability / 社会環境管理会計 / サステナビリティ / 調査票作成 / 文献研究 / 聞き取り調査 / ケーススタディ / インタビュー / 管理会計情報 / アカウンタント / 利益管理 / ブランドマネジメント / 評価指標 / 因果関係 / 研究開発 / 管理会計 / プロセス・マネジメント / インタンジブルズ … More Except Principal Investigator 臨床知 / マネジメントコントロール / 臨床会計学 / 管理会計 / マネジメントコントロールシステム / 投資家 / 認知プロセス / アイトラッキング / サステナビリティ / サービス化 / 環境 / 環境配慮経営 / サービタイゼーション / 環境経営 / 原価企画 / アンケート調査 / 会計学 / 海外における女性会計研究者 / 女性会計研究者 / インタビュー調査 / 文献研究 / 歴史研究 / 実証的研究 / 理論的研究 / Process Costing / Organization of Process Management / Process-Network Strategy / Process Management / Performance Chain / Management Chain / Value Chain / Business Process Management / 組織横断管理組織 / プロセス・マネジメント / プロセス在庫 / プロセス業績評価 / プロセス原価管理 / プロセス管理組織 / プロセス・ネットワーク戦略 / プロセス管理 / 業績連鎖 / 管理連鎖 / 価値連鎖 / ビジネス・プロセス・マネジメント Less

Empirical research on the design and implementation of management control systems and their effects
- Principal Investigator
  
  澤邉紀生
- Project Period (FY)
  2023 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kyoto University
Research on the design and operation of MCS for the management of sustainable development.Principal Investigator
- Principal Investigator
  
  木村麻子
- Project Period (FY)
  2023 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kansai University
Systematics of Cognitive Processes in Investor Decision Making Using Eye Tracking
- Principal Investigator
  
  矢田勝俊
- Project Period (FY)
  2022 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07080:Business administration-related
- Research Institution
  Kansai University
Research on strategic decision-making for CSR management.Principal Investigator
- Principal Investigator
  
  Kimura Asako
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kansai University
Studies on Contemporary Business Issues and Target Costing
- Principal Investigator
  
  OZAWA Hirioshi
- Project Period (FY)
  2020 – 2022
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Nagoya University
An Empirical Study on Motivation and Organizational Culture for Susainability ManagementPrincipal Investigator
- Principal Investigator
  
  KIMURA Asako
- Project Period (FY)
  2017 – 2019
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kansai University
Theoretical, historical and empirical research on the current situation and challenges of female accounting researchers in Japan
- Principal Investigator
  
  KITAMURA KEIKO
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Chuo University
Management Accounting for Brand ManagementPrincipal Investigator
- Principal Investigator
  
  Kimura Asako
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Kansai University
The Role and Reality of Management Accounting for Intangibles ManagementPrincipal Investigator
- Principal Investigator
  
  KIMURA Asako
- Project Period (FY)
  2007 – 2009
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Kansai University
  Kyushu Sangyo University
Research on construction of total management system for Business Process Management
- Principal Investigator
  
  LEE Gunyung
- Project Period (FY)
  2005 – 2007
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Business administration
- Research Institution
  Niigata University

[Book] Financial and Technological Innovation for Sustainability“Turning an ESG Agenda into Action through New Product Development The Roles of Sustainability Management Control Systems in a Japanese Manufacturer”2023
- Author(s)
  Asako Kimura, Hiroyuki Selmes-Suzuki, Norio Sawabe
- Total Pages
  15
- Publisher
  Routledge
- ISBN
  9781032264448
- Data Source
  KAKENHI-PROJECT-23K25562
[Book] "Turning an ESG Agenda into Action through New Product Development : The Roles of Sustainability Management Control Systems in a Japanese Manufacturer", Ng A. and Nathwani, J. (Eds), Financial and Technological Innovation for Sustainability Environmental, Social and Governance Performance2023
- Author(s)
  Asako Kimura, Hiroyuki Selmes-Suzuki, Norio Sawabe
- Total Pages
  19
- Publisher
  Routledge
- ISBN
  9781032264448
- Data Source
  KAKENHI-PROJECT-20K02056
[Book] 『AIによるESG評価─モデル構築と情報開示分析 ─』2023
- Author(s)
  北田皓嗣・木村麻子（分担執筆）中尾悠利子・石野亜耶・國部克彦著
- Total Pages
  288
- Publisher
  同文舘
- Data Source
  KAKENHI-PROJECT-20K02056
[Book] 日本会計研究学会スタディ・グループ報告わが国における女性会計学者の現状と課題（最終報告）2016
- Author(s)
  北村敬子・西村優子・堀江優子・阪智香・髙田知美・井原理代・兵頭和花子・澤登千恵・津村怜花・挽文子・田中優希・木村麻子・西村三保子・宮本京子・小津稚加子・佐々木郁子・石川恵子・丸岡恵梨子
- Total Pages
  466
- Publisher
  自
- Data Source
  KAKENHI-PROJECT-15H03399
[Book] 管理会計の変革「第１4章ブランドマネジメントに資する管理会計情報の拡張：花王のケースを中心に」2013
- Author(s)
  堺昌彦・木村麻子
- Total Pages
  20
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-25780298
[Journal Article] 企業理念に直結したサステナビリティ配慮型製品開発：三菱ケミカル株式会社の実践を通じた探索的研究2022
- Author(s)
  天王寺谷達将・諸藤裕美・中嶌道靖・鈴木寛之・木村麻子
- Journal Title
  
  管理会計学
  
  Volume: 30(1) Pages: 105-121
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-20H01556
[Journal Article] 経営者のCSR情報開示に関する戦略的意思決定：トピックモデルを用いた統合情報開示の傾向2022
- Author(s)
  北田皓嗣・木村麻子
- Journal Title
  
  『スタディグループ最終報告書』日本会計研究学会スタディグループ（中尾悠利子主査、AI技術の活用によるESG 情報の評価に関する研究）
  
  Volume: N/A Pages: 1-22
- Data Source
  KAKENHI-PROJECT-20K02056
[Journal Article] Report on a Questionnaire Survey of Environmental Management in Japanese Manufacturing Companies2021
- Author(s)
  小沢　浩,木村麻子, 鈴木寛之, 天王寺谷達将, 藤野雅史
- Journal Title
  
  調査と資料
  
  Volume: 125 Pages: 1-87
- DOI
  10.18999/ecores.125
- NAID
  120007170447
- ISSN
  0385-6690
- URL
  https://nagoya.repo.nii.ac.jp/records/2001632
- Year and Date
  2021-10-27
- Language
  Japanese
- Open Access
- Data Source
  KAKENHI-PROJECT-21K01699, KAKENHI-PROJECT-20H01556
[Journal Article] 製造業における環境経営に関する質問票調査報告2021
- Author(s)
  小沢浩・木村麻子・天王寺谷達将・鈴木寛之・藤野雅史
- Journal Title
  
  調査と資料
  
  Volume: 125 Pages: 1-87
- NAID
  120007170447
- Data Source
  KAKENHI-PROJECT-20K02056
[Journal Article] トピックモデリングを用いたサステナビリティ開示の傾向分析2021
- Author(s)
  北田皓嗣・木村麻子
- Journal Title
  
  日本会計研究学会スタディグループ『AI技術の活用によるESG情報の評価に関する研究（中間報告書）
  
  Volume: 0 Pages: 77-108
- Data Source
  KAKENHI-PROJECT-20H01556
[Journal Article] 空港に期待する持続可能な地域振興ネットワークの構築と情報開示2021
- Author(s)
  木村麻子
- Journal Title
  
  ていくおふ
  
  Volume: 164 Pages: 40-47
- Data Source
  KAKENHI-PROJECT-20K02056
[Journal Article] 空港に期待する持続可能な地域振興ネットワークの構築と情報開示2021
- Author(s)
  木村麻子
- Journal Title
  
  ていくほふ
  
  Volume: 164 Pages: 40-47
- Data Source
  KAKENHI-PROJECT-20H01556
[Journal Article] トピックモデリングを用いたサステナビリティ開示の傾向分析2021
- Author(s)
  北田皓嗣・木村麻子
- Journal Title
  
  日本会計研究学会スタディグループ『AI技術の活用によるESG情報の評価に関する研究（中間報告書）』
  
  Volume: 中間報告書 Pages: 77-108
- Data Source
  KAKENHI-PROJECT-20K02056
[Journal Article] 原価企画の今日的課題と対応に関する研究」スタディグループ「原価企画の今日的課題と対応に関する実態調査2020
- Author(s)
  浅石梨沙、井上慶太、小沢　浩、片岡洋人、木村麻子、近藤大輔、鈴木寛之、天王寺谷達将、藤野雅史
- Journal Title
  
  産業経理
  
  Volume: 80(2) Pages: 168-183
- Data Source
  KAKENHI-PROJECT-20H01556
[Journal Article] The role of sustainability manager in the context of new product development2018
- Author(s)
  Asako Kimura, Hiroyuki Suzuki, Michiyasu Nakajima
- Journal Title
  
  Proceedings of CSEAR North America Conference2018
  
  Volume: N/A Pages: 1-27
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17K04088
[Journal Article] Sustainability Management Control Systems in the Context of New Product Development: A Case Study on a Japanese Electronics Company2017
- Author(s)
  Asako Kimura, Hirosyuki SUzuki, Michiyasu Nakajima
- Journal Title
  
  Proceedings of Workshop for International Journal
  
  Volume: N/A Pages: 1-27
- Data Source
  KAKENHI-PROJECT-17K04088
[Journal Article] ブランドマネジャー制に資するマネジメントコントロール：会計システムの役割2015
- Author(s)
  木村麻子・堺昌彦
- Journal Title
  
  原価計算研究
  
  Volume: 39 Pages: 120-132
- NAID
  110009978835
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-25780298
[Journal Article] ブランド・マネジメントに向けた管理会計の貢献の可能性:ブランド価値予算管理を中心に2010
- Author(s)
  木村麻子
- Journal Title
  
  日本会計研究学会スタディ・グループ最終報告書 (発行予定)
- Data Source
  KAKENHI-PROJECT-19730320
[Journal Article] 管理会計におけるプロセス・マネジメントの重要性-インタンジブルズ管理を中心に2008
- Author(s)
  木村麻子
- Journal Title
  
  商2008年経論叢第48巻第3号
  
  Pages: 23-41
- Data Source
  KAKENHI-PROJECT-19730320
[Journal Article] 管理会計におけるプロセス・マネジメントの重要性-インタンジブルズ管理に向けて-2008
- Author(s)
  木村麻子
- Journal Title
  
  商経論叢 48巻3号
  
  Pages: 23-42
- NAID
  40016041330
- Data Source
  KAKENHI-PROJECT-19730320
[Presentation] 制度的企業家による管理会計の制度化に関する事例研究2024
- Author(s)
  李燕、木村麻子
- Organizer
  会計プログレスカンファレンス
- Data Source
  KAKENHI-PROJECT-23K01687
[Presentation] Accounting for the hybridisation of social and economic benefit: A critical realist analysis of a case for developing social business2023
- Author(s)
  Yan Li, Asako Kimura, Norio Sawabe
- Organizer
  7th Bristol-Kyoto Qualitative Research on Accounting Workshop
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K01687
[Presentation] 戦略レベルでの統合思考の推移とその規定要因2023
- Author(s)
  北田皓嗣、北田智久、木村麻子
- Organizer
  日本管理会計学会2023年度第1 回リサーチセミナー
- Data Source
  KAKENHI-PROJECT-23K01687
[Presentation] Counterparties’ Reaction to the Establishment of Audit Committees in Japan2023
- Author(s)
  Kunchih Chen, Asako Kimura, Yu-an Lin, Yasushi Onishi
- Organizer
  The 14th International Conference of the Japanese aAccounting Review
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K01687
[Presentation] 戦略レベルでの統合思考の推移とその規定要因2023
- Author(s)
  北田皓嗣、北田智久、木村麻子
- Organizer
  日本社会関連会計学会第35 回東日本大会
- Data Source
  KAKENHI-PROJECT-23K01687
[Presentation] ESG志向の非財務指標による業績評価の展望2023
- Author(s)
  木村麻子
- Organizer
  会計大学院協会主催早稲田大学大学院会計研究科共催シンポジウム
- Invited
- Data Source
  KAKENHI-PROJECT-23K01687
[Presentation] A journey for creating a new world of ‘return for social impact’ in the world of ‘return on investment’: The agents’ modes of reflexivity and the structural power of ‘return'2023
- Author(s)
  Yan Li, Asako Kimura, Norio Sawabe
- Organizer
  European Network for Research in Organisational & Accounting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K01687
[Presentation] 制度的企業家による管理会計システムの構築－社会課題解決型ビジネスを展開する株式会社ボーダレス・ジャパンの事例研究－2022
- Author(s)
  李燕・木村麻子
- Organizer
  日本管理会計学会全国大会
- Data Source
  KAKENHI-PROJECT-20K02056
[Presentation] 個人資質が業績評価に及ぼす影響：Sustainable Balanced Scorecardsの利用2021
- Author(s)
  北田皓嗣・北田智久・木村麻子
- Organizer
  日本管理会計学会2021年度第3回フォーラム
- Data Source
  KAKENHI-PROJECT-20K02056
[Presentation] 個人のの資質が業績評価に及ぼす影響：Sustainable Balanced Scorecardsの利用2021
- Author(s)
  北田皓嗣・北田智久・木村麻子
- Organizer
  日本管理会計学会2021年度第3回フォーラム
- Data Source
  KAKENHI-PROJECT-20H01556
[Presentation] 原価企画の今日的課題と対応に関する研究:中間報告2020
- Author(s)
  浅石梨沙、井上慶太、小沢　浩、片岡洋人、木村麻子、近藤大輔、鈴木寛之、天王寺谷達将、藤野雅史
- Organizer
  日本管理会計学会全国大会
- Data Source
  KAKENHI-PROJECT-20H01556
[Presentation] The sustainability management control system on new product development: What is the role of the organizational facade?2019
- Author(s)
  Asako Kimura, Hiroyuki Suzuki, Norio Sawabe
- Organizer
  3rd Kyoto-Bristol Workshop for Qualitative Research
- Data Source
  KAKENHI-PROJECT-17K04088
[Presentation] The sustainability management control system on new product development: What is the role of the organizational facade?2019
- Author(s)
  Asako Kimura, Hiroyuki Suzuki, Norio Sawabe
- Organizer
  The 9th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04088
[Presentation] The Role of Sustainability Manager in the Context of New (Sustainability) Product Development2019
- Author(s)
  Asako Kimura
- Organizer
  Workshop at University of Bristol
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04088
[Presentation] The Role of Sustainability Manager in the Context of New Product Development2019
- Author(s)
  Asako Kimura
- Organizer
  メルコリサーチセミナー
- Data Source
  KAKENHI-PROJECT-17K04088
[Presentation] The role of sustainability manager in the context of new product development2018
- Author(s)
  Asako Kimura
- Organizer
  CSEAR North America Conference2018
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04088
[Presentation] The role of sustainability manager in the context of new product development2018
- Author(s)
  Asako Kimura
- Organizer
  Seminar at Innsbruck University
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04088
[Presentation] サステナビリティマネジメントコントロールの構造とその運用2018
- Author(s)
  木村麻子・北田皓嗣
- Organizer
  2017年度日本原価計算研究学会　関東部会・関西部会合同部会
- Data Source
  KAKENHI-PROJECT-17K04088
[Presentation] Sustainability Management Control Systems in the Context of New Product Development: A Case Study on a Japanese Electronics Company2017
- Author(s)
  Asako Kimura, Hiroyuki Suzuki, Michiyasu Nakajima
- Organizer
  Workshop for International Workshop
- Data Source
  KAKENHI-PROJECT-17K04088
[Presentation] Balancing between Environmental and Economic Rationality: Role of Environmental Manager2017
- Author(s)
  Asako Kimura, Hiroyuki Suzuki, Michiyasu Nakajima
- Organizer
  The Annual International Conference of the Centre for Social and Environmental Accounting Research (29th CSEAR UK)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04088
[Presentation] 制度論的視点からのマネジメントコントロールシステム2015
- Author(s)
  堺昌彦・木村麻子
- Organizer
  日本会計研究学会
- Place of Presentation
  神戸大学（兵庫）
- Year and Date
  2015-09-08
- Data Source
  KAKENHI-PROJECT-25780298
[Presentation] The Use of Management Accounting in Brand Manager System; A Japanese Case Study based on the Perspective of the Institutional Theory2015
- Author(s)
  Asako Kimura, Masahiko Sakai
- Organizer
  10th ENROAC Conference
- Place of Presentation
  Galway(Ireland)
- Year and Date
  2015-06-03
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-25780298
[Presentation] The effect of management control on brand management: The role of accounting information from a Japanese case study2014
- Author(s)
  Asako Kimura and Masahiko Sakai
- Organizer
  Management Control Association
- Place of Presentation
  Ashton Business School(UK)
- Year and Date
  2014-11-21
- Data Source
  KAKENHI-PROJECT-25780298
[Presentation] Management Control for Brand Management: Focusing on the example of Kao Corporation, Japan2014
- Author(s)
  Asako Kimura and Masahiko Sakai
- Organizer
  British Accounting and Finance Association
- Place of Presentation
  London School of Economics(UK)
- Year and Date
  2014-04-15
- Data Source
  KAKENHI-PROJECT-25780298
[Presentation] ブランドマネジャー制に資するマネジメントコントロール：会計システムの役割2014
- Author(s)
  木村麻子・堺昌彦
- Organizer
  日本原価計算研究学会
- Place of Presentation
  神戸大学
- Year and Date
  2014-09-21
- Data Source
  KAKENHI-PROJECT-25780298
[Presentation] インタンジブルズ管理に向けた管理会計の役割の検討2009
- Author(s)
  木村麻子
- Organizer
  日本会計研究学会第64回全国大会
- Place of Presentation
  関西学院大学
- Year and Date
  2009-09-04
- Data Source
  KAKENHI-PROJECT-19730320
[Presentation] インタンジブルズ管理に向けた管理会計の役割の検討2009
- Author(s)
  木村麻子
- Organizer
  日本会計研究学会第68回大会
- Place of Presentation
  関西学院大学
- Year and Date
  2009-09-04
- Data Source
  KAKENHI-PROJECT-19730320
[Presentation] インタンジブルズ管理における指標間因果関係の重要性2008
- Author(s)
  木村麻子
- Organizer
  第25回日本管理会計学会九州部会
- Place of Presentation
  福岡大学
- Year and Date
  2008-07-26
- Data Source
  KAKENHI-PROJECT-19730320
[Presentation] インタンジブルズ管理における指標間因果関係の重要性2008
- Author(s)
  木村麻子
- Organizer
  日本管理会計学会九州部会
- Place of Presentation
  福岡大学
- Year and Date
  2008-07-26
- Data Source
  KAKENHI-PROJECT-19730320
[Presentation] ブランドマネジメントと管理会計のインターフェイス
- Author(s)
  木村麻子
- Organizer
  日本原価計算研究学会
- Place of Presentation
  専修大学（神奈川）
- Data Source
  KAKENHI-PROJECT-25780298

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Kimura Asako 木村 麻子

KIMURA Asako 木村 麻子

木村 麻子 キムラ アサコ

Research Projects

Research Products

Co-Researchers

Empirical research on the design and implementation of management control systems and their effects

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Research on the design and operation of MCS for the management of sustainable development.Principal Investigator

Principal Investigator

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Systematics of Cognitive Processes in Investor Decision Making Using Eye Tracking

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Research on strategic decision-making for CSR management.Principal Investigator

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Studies on Contemporary Business Issues and Target Costing

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An Empirical Study on Motivation and Organizational Culture for Susainability ManagementPrincipal Investigator

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Theoretical, historical and empirical research on the current situation and challenges of female accounting researchers in Japan

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Management Accounting for Brand ManagementPrincipal Investigator

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The Role and Reality of Management Accounting for Intangibles ManagementPrincipal Investigator

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Research on construction of total management system for Business Process Management

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[Book] Financial and Technological Innovation for Sustainability“Turning an ESG Agenda into Action through New Product Development The Roles of Sustainability Management Control Systems in a Japanese Manufacturer”2023

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[Book] 『AIによるESG評価─モデル構築と情報開示分析 ─』2023

Author(s)

Total Pages

Kimura Asako 木村麻子

KIMURA Asako 木村麻子

木村麻子キムラアサコ

[Book] 日本会計研究学会スタディ・グループ報告わが国における女性会計学者の現状と課題（最終報告）2016