MATSUOKA Kosuke 松岡孝介

… Alternative Names

Matsuoka Kohsuke 松岡孝介

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Researcher Number	30453351
Other IDs	https://orcid.org/0000-0003-3486-3632
Affiliation (Current)	2025: 山形大学, 人文社会科学部, 准教授
Affiliation (based on the past Project Information) *help	2025: 東北学院大学, 経営学部, 教授 2018 – 2023: 東北学院大学, 経営学部, 教授 2013 – 2018: 東北学院大学, 経営学部, 准教授
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Basic Section 80020:Tourism studies-related / Tourism Studies / Tourism Studies
Keywords	Principal Investigator 管理会計 / 収益会計 / 顧客生涯価値 / 関係性マーケティング / マーケティング / 収益バランス / 収益形成過程 / 収益管理会計 / 顧客データ / アクター・ネットワーク理論 … More / 非財務業績 / レベニュー・マイルポスト / セールス・マネジメント・コントロール / マーケティング・アカウンタビリティ / 差異分析 / モンテカルロ・シミュレーション / マルコフ過程 / 顧客会計 / 顧客収益性分析 / 顧客エクイティ / 半導体商社 / マネジメント・コントロール・システム / 固定収益会計 / 顧客関係性 … More Except Principal Investigator 観光地経営 / 観光振興組織 / 観光地競争力 / 観光経営 / おもてなし / マルチステークホルダー / 観光学 / 観光地経営組織 / イベント・ツーリズム / 持続可能な観光 / 観光地ステークホルダー / 観光資源 / 震災復興 / 観光振興 / 戦略的連携 / 観光産業 / 顧客満足 / 企業間連携 / 観光復興 / 震災遺構 / 東日本大震災 / 経営戦略 / 競争力強化 / 旅館ホテル経営 / 観光業 Less

非財務的因果モデルの行為遂行性に関わる介入研究Principal Investigator
- Principal Investigator
  
  松岡孝介
- Project Period (FY)
  2025 – 2029
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tohoku Gakuin University
Establishing revenue management accounting: The integration of management accounting and marketing using customer dataPrincipal Investigator
- Principal Investigator
  
  松岡孝介
- Project Period (FY)
  2020 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tohoku Gakuin University
Effectiveness and limitation of applying the multi-stakeholder perspective to the tourism destination competitiveness model
- Principal Investigator
  
  MURAYAMA Takatoshi
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 80020:Tourism studies-related
- Research Institution
  Tohoku Gakuin University
Decision Making Model for Relationship Marketing Investment based on Bathtub ModelPrincipal Investigator
- Principal Investigator
  
  MATSUOKA Kohsuke
- Project Period (FY)
  2017 – 2019
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Tohoku Gakuin University
An Empirical Study on the Strategy to Build the Competitive Advantages of Tourism Destinations of Tohoku Based on Business Alliances of Tourism-related Companies
- Principal Investigator
  
  MURAYAMA Takatoshi
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Tourism Studies
- Research Institution
  Tohoku Gakuin University
Management Control Systems for Relationship Marketing Strategy: A Longitudinal Case Study on Fixed Revenue Accounting at a Japanese Semi-Conductor Trading CompanyPrincipal Investigator
- Principal Investigator
  
  Matsuoka Kohsuke
- Project Period (FY)
  2015 – 2016
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Tohoku Gakuin University
An Empirical Study to Construct the Managerial Capabilities and to Enhance the Competitive Advatages of Tourism Industry in Tohoku Region, Japan.
- Principal Investigator
  
  MURAYAMA Takatoshi
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Tourism Studies
- Research Institution
  Tohoku Gakuin University

All 2023 2022 2021 2020 2019 2018 2017 2015

All Journal Article Presentation

[Journal Article] Uniting Accounting with Marketing in a Japanese Electrical Part Supplier2023
- Author(s)
  Kohsuke Matsuoka, Danture Wickramasinghe, Hiromune Ishii, Asumi Kawaguchi
- Journal Title
  
  Asia-Pacific Management Accounting Association 2023 Annual Conference Proceedings
  
  Volume: I Pages: 17-27
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K02015
[Journal Article] Effects of revenue management on perceived value, customer satisfaction, and customer loyalty2022
- Author(s)
  Matsuoka Kohsuke
- Journal Title
  
  Journal of Business Research
  
  Volume: 148 Pages: 131-148
- DOI
  10.1016/j.jbusres.2022.04.052
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20K02015
[Journal Article] A framework for variance analysis of customer equity based on a Markov chain model2021
- Author(s)
  Matsuoka Kohsuke
- Journal Title
  
  Journal of Business Research
  
  Volume: 129 Pages: 57-69
- DOI
  10.1016/j.jbusres.2021.02.039
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20K02015
[Journal Article] Exploring the Interface between Management Accounting and Marketing: A Literature Review of Customer Accounting2020
- Author(s)
  Kohsuke Matsuoka
- Journal Title
  
  Journal of Management Control
  
  Volume: 31 Issue: 3 Pages: 157-208
- DOI
  10.1007/s00187-020-00299-9
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17K13825
[Journal Article] Customer Equity Estimation Using Markov Processes2019
- Author(s)
  Kohsuke Matsuoka
- Journal Title
  
  Proceedings of APMAA 15th Annual Conference (USB)
  
  Volume: Paper ID 167 Pages: 1-19
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17K13825
[Journal Article] Variance Analysis in Fixed Revenue Accounting2018
- Author(s)
  Kohsuke Matsuoka
- Journal Title
  
  Japanese Management and International Studies (Fixed Revenue Accounting: A New Management Accounting Framework)
  
  Volume: 15 Pages: 85-98
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13825
[Journal Article] Bathtub Model Variance Analysis at a Japanese Hotel Chain2018
- Author(s)
  Kohsuke Matsuoka
- Journal Title
  
  Japanese Management and International Studies (Fixed Revenue Accounting: A New Management Accounting Framework)
  
  Volume: 15 Pages: 69-84
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13825
[Journal Article] Profitability of Fixed Customers: A Case of a Japanese Department Store2018
- Author(s)
  Kenichi Suzuki, Misa Kikyo, Maiko Kodama, Hitomi Toyosaki, Yu Hiasa, and Kohsuke Matsuoka
- Journal Title
  
  Japanese Management and International Studies (Fixed Revenue Accounting: A New Management Accounting Framework)
  
  Volume: 15 Pages: 3-18
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13825
[Journal Article] Examining the Effect of Precived Quality, Value, Satisfaction, and Destination Loyalty in Shiogama, Japan2017
- Author(s)
  Matsuoka, K, Hallk, R., Murayama,T., Akiike, A.
- Journal Title
  
  Tourism Review International
  
  Volume: 21 Issue: 1 Pages: 3-16
- DOI
  10.3727/154427217x14858894687432
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K01961
[Journal Article] Evolving Markov Chain Model in Revenue Accounting2017
- Author(s)
  Kohsuke Matsuoka
- Journal Title
  
  Proceedings of APMAA 13th Annual Conference
  
  Volume: 13 Pages: 1-29
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13825
[Journal Article] Implementation of Fixed Revenue Accounting at a Japanese Semiconductor Distributor2015
- Author(s)
  Suzuki, K., Matsuoka, K., and Ishii H.
- Journal Title
  
  Proceedings of APMAA 11th Annual Conference (USB)
  
  Volume: 11
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K17167
[Journal Article] A Consideration on Fixed Revenue Concept2015
- Author(s)
  Kohsuke Matsuoka
- Journal Title
  
  Tohoku Gakuin University Journal of Management and Accounting Research
  
  Volume: 20 Pages: 47-56
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K17167
[Presentation] サブスクリプションビジネスのモデル化とその評価に関する研究（産学共同研究グループ最終報告）2023
- Author(s)
  青木章通, 岩田弘尚, 佐々木郁子, 高橋邦丸, 谷守正行, 松岡孝介, 宮崎琢磨
- Organizer
  日本管理会計学会2023年度年次全国大会
- Invited
- Data Source
  KAKENHI-PROJECT-20K02015
[Presentation] Uniting Accounting with Marketing in a Japanese Electrical Part Supplier2023
- Author(s)
  Kohsuke Matsuoka, Danture Wickramasinghe, Hiromune Ishii, Asumi Kawaguchi
- Organizer
  Asia-Pacific Management Accounting Association 2023 Annual Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K02015
[Presentation] マーケティングベースの予算管理：電子部品サプライヤーにおける発達の軌跡2022
- Author(s)
  松岡孝介, 石井宏宗, 川口あすみ
- Organizer
  日本会計研究学会第100回東北部会
- Data Source
  KAKENHI-PROJECT-20K02015
[Presentation] 収益センターにおける営業活動の量と質が将来の財務業績に及ぼす影響2022
- Author(s)
  松岡孝介, 石井宏宗, 川口あすみ
- Organizer
  日本原価計算研究学会第48回全国大会
- Data Source
  KAKENHI-PROJECT-20K02015
[Presentation] レベニュー・マネジメントが顧客関係性に及ぼす影響2021
- Author(s)
  松岡孝介
- Organizer
  余暇ツーリズム学会 2021年度全国大会
- Data Source
  KAKENHI-PROJECT-20K02015
[Presentation] マーケティング変数と財務業績の関係2020
- Author(s)
  松岡　孝介、石井　宏宗、川口　あすみ
- Organizer
  日本管理会計学会 2020年度年次全国大会
- Data Source
  KAKENHI-PROJECT-20K02015
[Presentation] Customer Equity Estimation Using Markov Processes2019
- Author(s)
  Kohsuke Matsuoka
- Organizer
  APMAA 15th Annual Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13825
[Presentation] Evolving Markov Chain Model in Revenue Accounting2018
- Author(s)
  Kohsuke Matsuoka
- Organizer
  APMAA the 13th Annual Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13825
[Presentation] Dual Relationship between Price and Customer Loyalty: An Examination at a Japanese Hotel Chain2018
- Author(s)
  Kohsuke Matsuoka
- Organizer
  Australian Centre for Asian Business (ACAB) Symposium: Current Development of Japanese Business and Management
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13825
[Presentation] 収益会計におけるマルコフ過程と顧客生涯価値2018
- Author(s)
  松岡孝介
- Organizer
  2017年度第2回日本組織会計学会研究会
- Invited
- Data Source
  KAKENHI-PROJECT-17K13825
[Presentation] Implementation of Fixed Revenue Accounting at a Japanese Semiconductor Distributor2015
- Author(s)
  Suzuki, K., Matsuoka, K., and Ishii H.
- Organizer
  Asia-Pacific Management Accounting 11th Annual Conference
- Place of Presentation
  Udayana University
- Year and Date
  2015-10-26
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K17167

1. MURAYAMA Takatoshi (20285654)

# of Collaborated Projects: 3 results

# of Collaborated Products: 1 results
2. 斎藤善之 (00196023)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
3. 折橋伸哉 (90364398)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
4. 松村尚彦 (20337190)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
5. 矢口義教 (30537288)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. 秋池篤 (90758864)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

MATSUOKA Kosuke 松岡 孝介

Matsuoka Kohsuke 松岡 孝介

Research Projects

Research Products

Co-Researchers

非財務的因果モデルの行為遂行性に関わる介入研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Establishing revenue management accounting: The integration of management accounting and marketing using customer dataPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Effectiveness and limitation of applying the multi-stakeholder perspective to the tourism destination competitiveness model

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Decision Making Model for Relationship Marketing Investment based on Bathtub ModelPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

An Empirical Study on the Strategy to Build the Competitive Advantages of Tourism Destinations of Tohoku Based on Business Alliances of Tourism-related Companies

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Management Control Systems for Relationship Marketing Strategy: A Longitudinal Case Study on Fixed Revenue Accounting at a Japanese Semi-Conductor Trading CompanyPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

An Empirical Study to Construct the Managerial Capabilities and to Enhance the Competitive Advatages of Tourism Industry in Tohoku Region, Japan.

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] Uniting Accounting with Marketing in a Japanese Electrical Part Supplier2023

Author(s)

Journal Title

Data Source

[Journal Article] Effects of revenue management on perceived value, customer satisfaction, and customer loyalty2022

Author(s)

Journal Title

DOI

Data Source

[Journal Article] A framework for variance analysis of customer equity based on a Markov chain model2021

Author(s)

Journal Title

DOI

Data Source

[Journal Article] Exploring the Interface between Management Accounting and Marketing: A Literature Review of Customer Accounting2020

Author(s)

Journal Title

DOI

Data Source

[Journal Article] Customer Equity Estimation Using Markov Processes2019

Author(s)

Journal Title

Data Source

[Journal Article] Variance Analysis in Fixed Revenue Accounting2018

Author(s)

Journal Title

Data Source

[Journal Article] Bathtub Model Variance Analysis at a Japanese Hotel Chain2018

Author(s)

Journal Title

Data Source

[Journal Article] Profitability of Fixed Customers: A Case of a Japanese Department Store2018

Author(s)

MATSUOKA Kosuke 松岡孝介

Matsuoka Kohsuke 松岡孝介