Kosugi Masatoshi 小杉雅俊

Researcher Number	10734197
Other IDs
Affiliation (Current)	2023: 北海道大学, 経済学研究院, 准教授
Affiliation (based on the past Project Information) *help	2021 – 2022: 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 文化コントロール / 農福連携 / 管理会計 / 品質コスト / プロセスコストモデル / PAFアプローチ / 予防コスト / 評価コスト / 内部失敗コスト / 外部失敗コスト … More / 品質管理 / BS6143 / マネジメント・コントロール・システム / 成果コントロール / 行動コントロール / 人事コントロール / 非営利法人 / 社会福祉法人 / 品質 / マネジメントコントロールシステム Less

Research Projects
(3 results)
Research Products
(10 results)

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
  
  小杉雅俊
- Project Period (FY)
  2019 – 2022
- 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 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] 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

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] 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)

Organizer

Data Source

[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)

Organizer

Data Source

Kosugi Masatoshi 小杉雅俊