METOKI Takehiro 目時壮浩

Researcher Number	90548851
Other IDs
Affiliation (Current)	2025: 早稲田大学, 商学学術院(会計研究科), 教授
Affiliation (based on the past Project Information) *help	2021 – 2024: 早稲田大学, 商学学術院(会計研究科), 教授 2022: 早稲田大学, 商学学術院(会計研究科), 准教授 2020: 早稲田大学, 商学学術院(会計研究科), 准教授 2012 – 2019: 武蔵大学, 経済学部, 准教授 2011: 武蔵大学, 経済学部, 講師 2010 – 2011: 武蔵大学, 経済学部, 専任講師
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Basic Section 07100:Accounting-related / Accounting
Keywords	Principal Investigator 行政評価 / 管理会計能力 / 行政組織 / 業績管理システム / 管理会計 / 行政経営 / 行政組織のパフォーマンス / 業績指標のデザインと利用 / 業績指標 / 行政コスト … More / 業績管理 / パフォーマンス情報の利用 / 公会計 / システムデザイン / パフォーマンスマネジメントシステム / 業績評価指標 / 業績管理システムの利用 / 業績管理システムのデザイン / 業績評価 / マネジメントコントロール / 業績管理システムリスク / 業績管理システムのデザインと利用 / 目標原価 / コスト情報 / マネジメント・コントロール / 公共サービス / コストマネジメント … More Except Principal Investigator 管理会計 / ツーリズム管理会計 / サービス・リエンジニアリング / サービスABCD / 企業価値 / 保証 / 実証分析 / サステナビリティ情報 / 制度開示 / 非財務情報 / 臨床知 / マネジメントコントロール / 臨床会計学 / マネジメントコントロールシステム / 協働優位 / 統合的リスク・マネジメント / 情報共有データベース基盤 / サービス原価計算 / リスク・マネジメント / ネットワーク・ガバナンス / 業績マネジメント / 情報共有データベース / リソース・マネジメント / 全方位情報 / 全方位経営 / 統合型経営モデル / 情報開示が経営意思決定に及ぼす影響 / 統合報告の複合的影響分析 / 戦略マップ / BSC / 統合型経営 / 統合報告 / 炭素課金 / 品質不祥事 / 統合報告書 / 報告報告 / 社内炭素価格 / 排出量取引市場 / 品質コスト / 品質データの改ざん・偽装 / バランスト・スコアカード / 統合思考 / 統合報告（書） / サービス・サプライチェーン / サービスＡＢＣＤ / 当事者アプローチ / サービスVE / ツーリズム・サプライチェーン / サービサイジング / サービスコンテンツの作りこみ / サービスプレミアムの事前作りこみ / サービタイゼーション / サービタイザーション / サービスリエンジニアリング 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
Compositive research on disclosure and valuation of non-financial information
- Principal Investigator
  
  大鹿智基
- Project Period (FY)
  2023 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Waseda University
Resource Management for the Public Sector: the Necessity to Transform the Governmental Function
- Principal Investigator
  
  Kobayashi Mari
- Project Period (FY)
  2020 – 2022
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Waseda University
An Exploratory Study of Management Accounting Capabilities for the Use of Performance Management Systems in Government OrganizationsPrincipal Investigator
- Principal Investigator
  
  Metoki Takehiro
- Project Period (FY)
  2019 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Waseda University
  Musashi University
A Multidimensional Study of the Mutual Impact of Integrated Reporting and Management Accounting
- Principal Investigator
  
  Ito Yoshihiro
- Project Period (FY)
  2018 – 2020
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Waseda University
A study of accounting system to support the inbound strategies of Japanese tourism industry
- Principal Investigator
  
  Ito Yoshihiro
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
The design and use of performance management systems in administrative organizationsPrincipal Investigator
- Principal Investigator
  
  METOKI TAKEHIRO
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Musashi University
An Interdiscipnary Research on Eravorating Service Contents and Its Economical Effects
- Principal Investigator
  
  ITO Yoshihiro
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
公共サービスにおける目標原価管理に関するフィールドリサーチPrincipal Investigator
- Principal Investigator
  
  METOKI Takehiro
- Project Period (FY)
  2010 – 2011
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Musashi University

All 2024 2023 2022 2021 2020 2019 2017 2016 2015 2014 2013 2012 2011 Other

All Journal Article Presentation Book

[Book] Impact of Co-Developing Performance Measures with Employees on Organization Performance: A Survey of Local Governments in Japan, pp. 87-104, Chapter6, In Management Control Systems for Strategic Changes: Applying to Open Business and Innovations. Japanese Management and International Studies Vol.172020
- Author(s)
  Takehiro Metoki
- Total Pages
  200
- Publisher
  World Scientific Pub Co Inc
- ISBN
  9789811219771
- Data Source
  KAKENHI-PROJECT-19K01997
[Journal Article] 研究グループ報告（中間報告）「非財務情報の開示と企業価値」2024
- Author(s)
  大鹿智基、内山哲彦、大森明、齋尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy
- Journal Title
  
  国際会計研究学会年報
  
  Volume: 2023(2)
- Data Source
  KAKENHI-PROJECT-23K01682
[Journal Article] 「新型コロナウィルス感染症対策における行財政運営に関するアンケート調査」および結果の概要2024
- Author(s)
  目時壮浩
- Journal Title
  
  公共経営とアカウンタビリティ
  
  Volume: Vol. 4 No. 1 Pages: 57-77
- Data Source
  KAKENHI-PROJECT-20H01557
[Journal Article] ネットワークガバナンスにおける業績管理－ネットワーク管理会計に向けた予備的検討2023
- Author(s)
  目時壮浩
- Journal Title
  
  原価計算研究
  
  Volume: 47 Pages: 36-48
- Data Source
  KAKENHI-PROJECT-19K01997
[Journal Article] 非財務情報の開示と企業価値2023
- Author(s)
  大鹿智基、内山哲彦、大森明、齋尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy
- Journal Title
  
  国際会計研究学会研究グループ中間報告書
  
  Volume: -
- Open Access
- Data Source
  KAKENHI-PROJECT-23K01682
[Journal Article] 統合思考を醸成するマネジメント・コントロール・システム2021
- Author(s)
  横田絵理・目時壮浩
- Journal Title
  
  産業經理
  
  Volume: 81（1） Pages: 4-13
- NAID
  40022575512
- Data Source
  KAKENHI-PROJECT-18H00915
[Journal Article] 統合報告のマネジメントへの活用―X社の事例からの考察―2020
- Author(s)
  目時壮浩・横田絵理
- Journal Title
  
  慶應義塾大学商学会DISCUSSION PAPER SERIES FY19
  
  Volume: 2 Pages: 1-7
- Data Source
  KAKENHI-PROJECT-18H00915
[Journal Article] 統合報告のマネジメントへの活用―X社の事例からの考察―2020
- Author(s)
  目時壮浩・横田絵理
- Journal Title
  
  慶應義塾大学商学会DISCUSSION PAPER SERIES
  
  Volume: FY19 Pages: 1-7
- Data Source
  KAKENHI-PROJECT-18H00915
[Journal Article] The impact of quality of performance measures on the performance of public sector organisations: Quantitative analysis based on questionnaire survey2019
- Author(s)
  Takehiro Metoki
- Journal Title
  
  Journal of Japanese Management
  
  Volume: 4(1) Pages: 30-45
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K01997
[Journal Article] 行政経営のパフォーマンスを高める業績管理システム2019
- Author(s)
  目時壮浩
- Journal Title
  
  企業会計
  
  Volume: 71 (9) Pages: 6-7
- Data Source
  KAKENHI-PROJECT-19K01997
[Journal Article] How do the management accounting capabilities impact on organizational performance?: From the viewpoint of absorptive capacity2016
- Author(s)
  Kazunori Fukushima, Takehiro Metoki
- Journal Title
  
  Musashi Discussion Paper Series
  
  Volume: 84 Pages: 1-20
- Data Source
  KAKENHI-PROJECT-26780257
[Journal Article] Performance management systems design in administrative organizations: mitigation mechanisms for distorted performance measures through inter-departmental mutual evaluation2015
- Author(s)
  Takehiro Metoki
- Journal Title
  
  Discussion Paper (Musashi University, Faculty of Economics)
  
  Volume: 81 Pages: 1-19
- Data Source
  KAKENHI-PROJECT-26780257
[Journal Article] 宿泊業における管理会計の実態調査－ホテルおよび旅館の業績評価に注目して2014
- Author(s)
  伊藤嘉博・小林啓孝・長谷川惠一・目時壮浩
- Journal Title
  
  原価計算研究
  
  Volume: 38 Pages: 69-81
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23243061
[Journal Article] 宿泊業における管理会計～ホテルおよび旅館の業績評価に注目して2014
- Author(s)
  伊藤嘉博、小林啓孝、長谷川惠一、目時壮浩
- Journal Title
  
  原価計算研究
  
  Volume: 38巻 Pages: 69-81
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23243061
[Journal Article] 公会計・行政評価情報の活用の効果と課題－混合研究法による分析2013
- Author(s)
  目時壮浩，妹尾剛好
- Journal Title
  
  企業会計
  
  Volume: 65 Pages: 98-105
- NAID
  40019621968
- Data Source
  KAKENHI-PROJECT-23243061
[Journal Article] 行政組織におけるサービス・リエンジニアリング2012
- Author(s)
  目時壮浩
- Journal Title
  
  企業会計
  
  Volume: 第64巻第12号 Pages: 65-72
- Data Source
  KAKENHI-PROJECT-23243061
[Journal Article] 公会計・行政評価情報の行政経営への活用に向けた課題－混合研究法に基づく考察－2012
- Author(s)
  目時壮浩
- Journal Title
  
  原価計算研究
  
  Volume: 第36巻第2号 Pages: 115-129
- NAID
  110009579258
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23243061
[Journal Article] 公会計・行政評価情報の行政経営への活用に向けた課題-混合研究法に基づく考察-2012
- Author(s)
  目時壮浩・妹尾剛好
- Journal Title
  
  原価計算研究
  
  Volume: 第36巻第2号
- NAID
  110009579258
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22730369
[Journal Article] 行政組織におけるサービスリエンジニアリング2012
- Author(s)
  目時壮浩
- Journal Title
  
  企業会計
  
  Volume: 64巻12号 Pages: 65-72
- Data Source
  KAKENHI-PROJECT-23243061
[Presentation] 研究グループ報告（中間報告）「非財務情報の開示と企業価値」2023
- Author(s)
  大鹿智基、内山哲彦、大森明、齋尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy
- Organizer
  国際会計研究学会第40回研究大会
- Invited
- Data Source
  KAKENHI-PROJECT-23K01682
[Presentation] ネットワークガバナンスにおける業績管理2022
- Author(s)
  目時壮浩
- Organizer
  日本原価計算研究学会
- Invited
- Data Source
  KAKENHI-PROJECT-19K01997
[Presentation] The relationship between experiential learning capability related to performance management system and performance in the public sector2021
- Author(s)
  Takehiro Metoki, Kazunori Fukushima
- Organizer
  43rd Annual Congress of the European Accounting Association in Bucharest
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20H01557
[Presentation] The relationship between experiential learning capability related to performance management system and performance in the public sector2020
- Author(s)
  Takehiro Metoki and Kazunori Fukushima
- Organizer
  European Accounting Association 43rd Annual Congress, Postponed to 2021
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K01997
[Presentation] The relationship between experiential learning capability related to performance management system and performance in the public sector2020
- Author(s)
  Takehiro Metoki and Kazunori Fukushima
- Organizer
  43rd Annual Congress of the European Accounting Association in Bucharest
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K01997
[Presentation] 行政管理会計研究の行方：システマティックレビューに基づく分析2019
- Author(s)
  目時壮浩
- Organizer
  日本会計研究学会第78回大会
- Invited
- Data Source
  KAKENHI-PROJECT-19K01997
[Presentation] 行政組織における業績指標の質2017
- Author(s)
  目時壮浩
- Organizer
  日本原価計算研究学会
- Place of Presentation
  関西大学（大阪府・吹田市）
- Year and Date
  2017-09-10
- Data Source
  KAKENHI-PROJECT-26780257
[Presentation] 行政組織の管理会計能力に関わる現状と課題:民間企業との比較を通じて2017
- Author(s)
  目時壮浩，福島一矩
- Organizer
  日本管理会計学会
- Place of Presentation
  福岡大学（福岡県・福岡市）
- Year and Date
  2017-08-27
- Data Source
  KAKENHI-PROJECT-26780257
[Presentation] How Do the Management Accounting Capabilities Impact on Organizational Performance?: From the Viewpoint of Absorptive Capacity2017
- Author(s)
  Kazunori Fukushima, Takehiro Metoki
- Organizer
  AAA 2017 Management Accounting Section Midyear Meeting
- Place of Presentation
  San Juan, Puerto Rico
- Year and Date
  2017-01-05
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26780257
[Presentation] 行政組織における業績評価システムリスクとその軽減2017
- Author(s)
  目時壮浩
- Organizer
  日本会計研究学会
- Place of Presentation
  広島大学（広島県・広島市）
- Year and Date
  2017-09-22
- Data Source
  KAKENHI-PROJECT-26780257
[Presentation] How do the management accounting capabilities impact on organizational performance?: From the viewpoint of absorptive capacity2017
- Author(s)
  Fukushima, K. and Metoki, T.
- Organizer
  AAA 2017 Management Accounting Section Midyear Meeting
- Place of Presentation
  San Juan, Puerto Rico
- Year and Date
  2017-01-06
- Data Source
  KAKENHI-PROJECT-15H03401
[Presentation] Resource Consumption Accountingがもたらす原価情報の有用性2015
- Author(s)
  目時壮浩
- Organizer
  日本管理会計学会全国大会
- Place of Presentation
  近畿大学（大阪府，東大阪市）
- Year and Date
  2015-08-30
- Data Source
  KAKENHI-PROJECT-26780257
[Presentation] 部門間相互評価による業績評価指標の歪みの軽減2015
- Author(s)
  目時壮浩
- Organizer
  日本原価計算研究学会全国大会
- Place of Presentation
  日本大学（東京都，世田谷区）
- Year and Date
  2015-09-11
- Data Source
  KAKENHI-PROJECT-26780257
[Presentation] 宿泊業における管理会計の実態調査－ホテルおよび旅館の業績評価に注目して2013
- Author(s)
  伊藤嘉博、小林啓孝、長谷川惠一、目時壮浩
- Organizer
  日本原価計算研究学会
- Place of Presentation
  専修大学
- Data Source
  KAKENHI-PROJECT-23243061
[Presentation] 宿泊業における管理会計2013
- Author(s)
  伊藤嘉博、小林啓孝、長谷川惠一、目時壮浩
- Organizer
  日本原価計算研究学会
- Place of Presentation
  専修大学
- Year and Date
  2013-09-20
- Data Source
  KAKENHI-PROJECT-23243061
[Presentation] 公会計・行政評価情報の行政経営への活用に向けた課題-マネジメントコントロールの視点からの考察-2011
- Author(s)
  目時壮浩・妹尾剛好
- Organizer
  日本原価計算研究学会2011年度全国大会
- Place of Presentation
  関西学院大学
- Data Source
  KAKENHI-PROJECT-22730369
[Presentation] 公会計・行政評価情報の行政経営への活用に向けた課題-マネジメントコントロールの視点からの考察-2011
- Author(s)
  目時壮浩・妹尾剛好
- Organizer
  原価計算研究学会
- Place of Presentation
  関西学院大学
- Year and Date
  2011-09-02
- Data Source
  KAKENHI-PROJECT-22730369
[Presentation] 業績管理システムとしての行政評価の利用と効果
- Author(s)
  目時壮浩
- Organizer
  日本原価計算研究学会第38回全国大会
- Place of Presentation
  横浜国立大学
- Data Source
  KAKENHI-PROJECT-23243061
[Presentation] 公会計・行政評価情報の行政経営への活用に向けた課題‐マネジメントコントロールの視点から‐
- Author(s)
  目時壮浩
- Organizer
  日本原価計算研究学会第37回全国大会
- Place of Presentation
  関西学院大学
- Data Source
  KAKENHI-PROJECT-23243061
[Presentation] 部門間相互評価による業績評価指標の歪みの軽減
- Author(s)
  目時壮浩
- Organizer
  日本原価計算研究学会
- Place of Presentation
  日本大学商学部（東京都・世田谷区）
- Year and Date
  2015-09-11 – 2015-09-12
- Data Source
  KAKENHI-PROJECT-26780257

1. ITO Yoshihiro (10168388)

# of Collaborated Projects: 3 results

# of Collaborated Products: 4 results
2. YAMAMOTO Koji (20166797)

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3. OKADA Yukihiko (80432053)

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4. 大森明 (00340141)

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5. OTANI Haruo (20548721)

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6. KOBAYASHI Yoshitaka (40062187)

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7. SHIMIZU Takashi (50216090)

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8. 横田絵理 (20277700)

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9. MINAMI Chieko (90254234)

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10. HIRANO Mitsutoshi (10346281)

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11. KATO Norio (50555068)

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12. HASEGAWA Keiichi (60218443)

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13. Kobayashi Mari (50248978)

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14. 尾畑裕 (20194623)

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15. 伊藤和憲 (40176326)

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19. 金子良太 (80350411)

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20. 澤邉紀生 (80278481)

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21. 藤野雅史 (60361862)

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24. 木村麻子 (30389233)

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METOKI Takehiro 目時 壮浩

Research Projects

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Co-Researchers

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

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Compositive research on disclosure and valuation of non-financial information

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Resource Management for the Public Sector: the Necessity to Transform the Governmental Function

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An Exploratory Study of Management Accounting Capabilities for the Use of Performance Management Systems in Government OrganizationsPrincipal Investigator

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A Multidimensional Study of the Mutual Impact of Integrated Reporting and Management Accounting

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A study of accounting system to support the inbound strategies of Japanese tourism industry

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The design and use of performance management systems in administrative organizationsPrincipal Investigator

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An Interdiscipnary Research on Eravorating Service Contents and Its Economical Effects

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公共サービスにおける目標原価管理に関するフィールドリサーチPrincipal Investigator

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[Journal Article] 研究グループ報告（中間報告）「非財務情報の開示と企業価値」2024

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[Journal Article] 「新型コロナウィルス感染症対策における行財政運営に関するアンケート調査」および結果の概要2024

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[Journal Article] ネットワークガバナンスにおける業績管理－ネットワーク管理会計に向けた予備的検討2023

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[Journal Article] 非財務情報の開示と企業価値2023

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[Journal Article] 統合思考を醸成するマネジメント・コントロール・システム2021

METOKI Takehiro 目時壮浩

[Journal Article] 公会計・行政評価情報の活用の効果と課題－混合研究法による分析2013

[Journal Article] 公会計・行政評価情報の行政経営への活用に向けた課題－混合研究法に基づく考察－2012