Kosugi Masatoshi 小杉雅俊

Researcher Number	10734197
Other IDs
Affiliation (Current)	2025: 北海道大学, 経済学研究院, 准教授
Affiliation (based on the past Project Information) *help	2021 – 2024: 北海道大学, 経済学研究院, 准教授 2017 – 2020: 弘前大学, 人文社会科学部, 准教授
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting
Keywords	Principal Investigator 管理会計 / 農福連携 / 文化コントロール / マネジメント・コントロール・システム / フラットニング / マネジメントコントロールシステム / 非営利法人 / 社会福祉法人 / 品質 / 人事コントロール … More / 行動コントロール / 成果コントロール / BS6143 / 品質管理 / 外部失敗コスト / 内部失敗コスト / 評価コスト / 予防コスト / PAFアプローチ / プロセスコストモデル / 品質コスト Less

Research Projects
(4 results)
Research Products
(14 results)

Management Control Systems in Organizational Flattening: Practical Benefits and ChallengesPrincipal Investigator
- Principal Investigator
  
  小杉雅俊
- Project Period (FY)
  2024 – 2027
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hokkaido University
International Comparison of Management Control Systems for Improvement of Quality of Agricultural Products through the Collaboration between Agriculture and WelfarePrincipal Investigator
- Principal Investigator
  
  小杉雅俊
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Fund for the Promotion of Joint International Research (Fostering Joint International Research (A))
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hokkaido University
  Hirosaki University
Elucidation of Management Control System for Quality by the Collaboration between Agriculture and WelfarePrincipal Investigator
- Principal Investigator
  
  Kosugi Masatoshi
- Project Period (FY)
  2019 – 2023
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hokkaido University
  Hirosaki University
Study on a new approach to Quality Costing in the United Kingdom that does not utilize a trade-off relationshipPrincipal Investigator
- Principal Investigator
  
  Kosugi Masatoshi
- Project Period (FY)
  2017 – 2018
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Hirosaki University

All 2023 2022 2021 2019 2018 2017

All Journal Article Presentation

[Journal Article] Management Control System for Users in the Collaboration between Agriculture and Welfare2021
- Author(s)
  小杉雅俊
- Journal Title
  
  The Journal of Cost Accounting Research
  
  Volume: 45 Issue: 1 Pages: 34-47
- DOI
  10.20747/jcar.45.1_34
- ISSN
  1349-6530, 2432-034X
- Language
  Japanese
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K13846
[Journal Article] The role of collaboration in developing agricultural competitiveness and welfare2019
- Author(s)
  Masatoshi KOSUGI and Keikichi KATO
- Journal Title
  
  Journal of Japanese Management
  
  Volume: 4(1) Pages: 15-29
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-19K13846
[Journal Article] Historical Development of the Theoretical Framework of Quality Costing: Consideration about the Limitation of Trade-off Relationship and the Possibility of Process Cost Model2018
- Author(s)
  Masatoshi KOSUGI
- Journal Title
  
  The 30th Asian-pacific Conference on International Accounting Issues Programs & Proceedings
  
  Volume: － Pages: 415-431
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17K13816
[Presentation] Efforts to Support Social Reintegration of People with Mental Disabilities: Analyzing Japanese Social Welfare Corporations from the Perspective of Management Control Systems2023
- Author(s)
  Masatoshi Kosugi
- Organizer
  The QMUL Accounting and Accountability Research Group Seminar
- Data Source
  KAKENHI-PROJECT-19K13846
[Presentation] Collaboration by Social Welfare Facility to Achieve Social Reintegration: Efforts in Japan2023
- Author(s)
  Masatoshi Kosugi
- Organizer
  British Accounting & Finance Association Management Accounting Research Group Conference 2023
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K13846
[Presentation] Customer management within a management control system: a case study of a social welfare in Itayanagi-cho, Aomori, Japan2023
- Author(s)
  Masatoshi Kosugi
- Organizer
  2023 European Accounting Association 45th Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K13846
[Presentation] Controlling Customers in Nonprofit Organizations: Case Study in Japan2022
- Author(s)
  Masatoshi Kosugi
- Organizer
  American Accounting Association 2022 Virtual Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K13846
[Presentation] 農福連携の事例研究：マネジメント・コントロール・システムの視点から2021
- Author(s)
  小杉雅俊
- Organizer
  日本会計研究学会第100回北海道部会
- Data Source
  KAKENHI-PROJECT-19K13846
[Presentation] Remuneration by the real supply of crops: farm management under the community concept in Japan2019
- Author(s)
  Masatoshi Kosugi
- Organizer
  The European Institute for Advanced Studies in Management 7th European Reward Management Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K13846
[Presentation] バランスト・スコアカード導入の効果と課題：農業生産法人におけるケース・スタディー2019
- Author(s)
  加藤惠吉, 小杉雅俊
- Organizer
  日本管理会計学会 2019年度年次全国大会
- Data Source
  KAKENHI-PROJECT-19K13846
[Presentation] Historical Development of the Theoretical Framework of Quality Costing: Consideration about the Limitation of Trade-off Relationship and the Possibility of Process Cost Model2018
- Author(s)
  Masatoshi KOSUGI
- Organizer
  The 30th Asian-pacific Conference on International Accounting Issues
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13816
[Presentation] Historical positioning of the trade-off relationship of quality cost elements in the evolution of quality costing2017
- Author(s)
  Masatoshi Kosugi
- Organizer
  The Ninth Accounting History International Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13816
[Presentation] A Study on Conceptual Framework about Quality Costing: Is there a trade-off relationship necessary?2017
- Author(s)
  Masatoshi Kosugi
- Organizer
  Accounting Research Seminars, University of Sussex
- Data Source
  KAKENHI-PROJECT-17K13816
[Presentation] 1960年代における品質原価の再検討 ―Feigenbaumによる理論的枠組みの意義と展開―2017
- Author(s)
  小杉雅俊
- Organizer
  日本会計研究学会第92回東北部会
- Data Source
  KAKENHI-PROJECT-17K13816

Kosugi Masatoshi 小杉 雅俊

Research Projects

Research Products

Management Control Systems in Organizational Flattening: Practical Benefits and ChallengesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

International Comparison of Management Control Systems for Improvement of Quality of Agricultural Products through the Collaboration between Agriculture and WelfarePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Elucidation of Management Control System for Quality by the Collaboration between Agriculture and WelfarePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Study on a new approach to Quality Costing in the United Kingdom that does not utilize a trade-off relationshipPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] Management Control System for Users in the Collaboration between Agriculture and Welfare2021

Author(s)

Journal Title

DOI

ISSN

Language

Data Source

[Journal Article] The role of collaboration in developing agricultural competitiveness and welfare2019

Author(s)

Journal Title

Data Source

[Journal Article] Historical Development of the Theoretical Framework of Quality Costing: Consideration about the Limitation of Trade-off Relationship and the Possibility of Process Cost Model2018

Author(s)

Journal Title

Data Source

[Presentation] Efforts to Support Social Reintegration of People with Mental Disabilities: Analyzing Japanese Social Welfare Corporations from the Perspective of Management Control Systems2023

Author(s)

Organizer

Data Source

[Presentation] Collaboration by Social Welfare Facility to Achieve Social Reintegration: Efforts in Japan2023

Author(s)

Organizer

Data Source

[Presentation] Customer management within a management control system: a case study of a social welfare in Itayanagi-cho, Aomori, Japan2023

Author(s)

Organizer

Data Source

[Presentation] Controlling Customers in Nonprofit Organizations: Case Study in Japan2022

Author(s)

Organizer

Data Source

[Presentation] 農福連携の事例研究：マネジメント・コントロール・システムの視点から2021

Author(s)

Organizer

Data Source

[Presentation] Remuneration by the real supply of crops: farm management under the community concept in Japan2019

Author(s)

Organizer

Data Source

[Presentation] バランスト・スコアカード導入の効果と課題：農業生産法人におけるケース・スタディー2019

Author(s)

Organizer

Data Source

[Presentation] Historical Development of the Theoretical Framework of Quality Costing: Consideration about the Limitation of Trade-off Relationship and the Possibility of Process Cost Model2018

Author(s)

Organizer

Data Source

[Presentation] Historical positioning of the trade-off relationship of quality cost elements in the evolution of quality costing2017

Author(s)

Organizer

Data Source

[Presentation] A Study on Conceptual Framework about Quality Costing: Is there a trade-off relationship necessary?2017

Author(s)

Kosugi Masatoshi 小杉雅俊