Shirinashihama Yoshitaka 尻無濱芳崇

Researcher Number	20728331
Other IDs	https://orcid.org/0000-0002-2002-5083
Affiliation (Current)	2025: 神奈川大学, 経営学部, 准教授
Affiliation (based on the past Project Information) *help	2020 – 2024: 神奈川大学, 経営学部, 准教授 2017 – 2019: 山形大学, 人文社会科学部, 准教授 2016: 山形大学, 人文学部, 准教授 2015: 山形大学, 人文学部, 講師
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Basic Section 07100:Accounting-related
Keywords	Principal Investigator 原価計算 / 上層部理論 / 非営利組織 / 管理会計 / downward accountability / upward accountability / 質問票調査 / 上方のアカウンタビリティ / 下方のアカウンタビリティ / マネジメントコントロール … More / 経営組織化 / 説明責任 / 資金提供者 / 受益者 / 利益率 / 利益分布 / アップワード・アカウンタビリティ / ダウンワード・アカウンタビリティ / アカウンタビリティ / 医療・介護機関 / 組織業績 / 経営上層部の自由裁量 / マネジメント・コントロール・システム / 会計知識 / 自由裁量 / 制度的圧力 / 財務業績測定システム / QDA / 経営者裁量 / バランスト・スコアカード / 業績測定システム / 管理会計知識 / マネジメント・コントロール / 病院経営 / 公立病院 / マネジメント・コントロールシステム / 経営上の裁量 / 原価操作 / 組織間管理会計 / 項目反応理論 / CDM / 認知的タスク分析 / 地域包括ケアシステム / 社会福祉法人 / 危機的状況 / 予算管理 / ミッション・コンフリクト / Critical Decision Method / 意思決定会計 / 介護施設 / 原価情報 … More Except Principal Investigator 管理会計 / 臨床会計学 / 情報の非対称性 / 組織変革・慣性 / 組織変革 / ミクロ・マクロ組織 / 非財務情報 / 財務情報 / 公共部門 / 予算 / マネジメント・コントロール / アイデンティティ / 組織慣性 / 質問紙実験 / アウトカム / ナッジ / 非財務指標 / マネジメントコントロールシステム / 臨床知 / マネジメントコントロール / 知の活用と構築 / 知の活用と探索 / パッケージ / フィードフォワード / イノベーション / 創造性 / 組織レベル / 経験的研究 / 知の探索・活用 / 観測装置 / 組織された専門家による観測 / アスピレーション / 管理会計システム / 中小企業 / 財務業績 / 管理会計能力 / プロスコープ / 経営会計専門家 Less

Empirical research on the design and implementation of management control systems and their effects
- Principal Investigator
  
  澤邉紀生
- Project Period (FY)
  2024 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kyoto University
Usefulness of non-financial indicators in the public sector
- Principal Investigator
  
  Kuroki Makoto
- Project Period (FY)
  2024
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Yokohama City University
Research on Compatibility of Accountability to Funders and Beneficiaries of Nonprofit OrganizationsPrincipal Investigator
- Principal Investigator
  
  尻無濱芳崇
- Project Period (FY)
  2022 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kanagawa University
The role of management accounting for knowledge exploitation and knowledge exploration
- Principal Investigator
  
  MIYA Hiroshi
- Project Period (FY)
  2019 – 2022
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kobe University
A study of the impact of top management's discretion on the use of management control systemsPrincipal Investigator
- Principal Investigator
  
  Shirinashihama Yoshitaka
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kanagawa University
  Yamagata University
Empirical studies on the relationship between management accounting ability and financial performances of SMEs
- Principal Investigator
  
  Sawabe Norio
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kyoto University
Empirical research of top managers' characteristics focusing on the effective usage of cost informationPrincipal Investigator
- Principal Investigator
  
  Shirinashihama Yoshitaka
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Yamagata University

All 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015

All Journal Article Presentation Book

[Book] Chapter 10 Management Control Systems in Japanese Public Hospitals: Determinants of Financial Performance Measurement Systems (in Management Accounting for Healthcare (Japanese Management and International Studies; Vol.18))2022
- Author(s)
  Yoshitaka Shirinashihama
- Total Pages
  20
- Publisher
  World Scientific Publishing Company
- ISBN
  9811234302
- Data Source
  KAKENHI-PROJECT-18K12889
[Book] Management Accounting for Healthcare (Japanese Management and International Studies - Vol.18)2022
- Author(s)
  Chiyuki Kurisu, Yoshinobu Shima, Kenji Yasukata, Hiroshi Umeda, Sakaguchi Hiromasa, Yutaka Kato, Keiko Sasa, Takami Matsuo, Kohei Arai, Shunsuke Adachi, Mami Mizuno, Okihiro Maruta, Noriyuki Imai, Nobuya Fujiwara, Kazunori Ito, Yoshitaka Shirinashihama, Hiroyuki Sekiya, Maiko Kodama, Hideaki Sato, Kenichi Suzuki
- Total Pages
  336
- Publisher
  World Scientific Publishing Company
- ISBN
  9789811234309
- Data Source
  KAKENHI-PROJECT-19H01550
[Journal Article] Target Difficulty, Psychological Capital, and Work Engagement2025
- Author(s)
  Kuroki Makoto、Shirinashihama Yoshitaka
- Journal Title
  
  European Accounting Review
  
  Volume: 0 Issue: 5 Pages: 1-23
- DOI
  10.1080/09638180.2025.2451153
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-23K20637
[Journal Article] Accountability of Nonprofit Organizations to Beneficiaries2024
- Author(s)
  尻無濱芳崇、井上慶太、藤野雅史
- Journal Title
  
  Accounting Progress
  
  Volume: 2024 Issue: 25 Pages: 55-72
- DOI
  10.34605/jaa.2024.25_55
- ISSN
  2189-6321, 2435-9947
- Language
  Japanese
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-22K01798
[Journal Article] 認定NPO 法人の資金提供者に対する情報開示の実態2024
- Author(s)
  尻無濱芳崇, 井上慶太, 藤野雅史
- Journal Title
  
  神奈川大学国際経営論集
  
  Volume: 67 Pages: 21-36
- Open Access
- Data Source
  KAKENHI-PROJECT-22K01798
[Journal Article] Actual Profit Distribution in Non-Profit Organizations ： A Descriptive Analysis Using Certified NPO Panel Data2024
- Author(s)
  尻無濱芳崇
- Journal Title
  
  国際経営論集
  
  Volume: 68 Pages: 83-91
- DOI
  10.24792/0002001176
- URL
  https://kanagawa-u.repo.nii.ac.jp/records/2001176
- Year and Date
  2024-11-20
- Language
  Japanese
- Open Access
- Data Source
  KAKENHI-PROJECT-22K01798
[Journal Article] 非営利組織の経営組織化に関する研究の展望2023
- Author(s)
  尻無濱芳崇
- Journal Title
  
  山形大学紀要. 社会科学
  
  Volume: 53(2) Pages: 31-44
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-22K01798
[Journal Article] Hybridization, Managerial Discretion, and Management Accounting: A Case Study of Public Hospitals2022
- Author(s)
  Yoshitaka Shirinashihama
- Journal Title
  
  SSRN Electronic Journal
  
  Volume: ー Pages: 1-26
- DOI
  10.2139/ssrn.4070149
- Open Access
- Data Source
  KAKENHI-PROJECT-19H01550
[Journal Article] 病院長・事業管理者から見た公立病院経営者の裁量を制限する状況の研究2022
- Author(s)
  尻無濱芳崇
- Journal Title
  
  国際経営論集
  
  Volume: 63 Pages: 55-66
- Open Access
- Data Source
  KAKENHI-PROJECT-18K12889
[Journal Article] Management accounting knowledge, limited managerial discretion and the use of management accounting: evidence from Japanese public hospitals2022
- Author(s)
  Shirinashihama Yoshitaka
- Journal Title
  
  Asian Review of Accounting
  
  Volume: 30(3) Issue: 3 Pages: 338-351
- DOI
  10.1108/ara-11-2021-0218
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19H01550
[Journal Article] 非営利組織マネジメント・コントロール枠組みの拡張ーボランティア・受益者との協働ー2022
- Author(s)
  尻無濱芳崇
- Journal Title
  
  産業經理
  
  Volume: 82(3) Pages: 105-120
- Data Source
  KAKENHI-PROJECT-22K01798
[Journal Article] 業績管理会計は利益率の水準と統制に影響を与えるか？：中小企業を対象とした疑似実験2022
- Author(s)
  尻無濱芳崇・地多佑介・岡田幸彦
- Journal Title
  
  会計プログレス
  
  Volume: 23 Pages: 103-117
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-18H00912
[Journal Article] Hybridization, Managerial Discretion, and Management Accounting: A Case Study of Public Hospitals2022
- Author(s)
  Yoshitaka Shirinashihama
- Journal Title
  
  SSRN
  
  Volume: - Pages: 1-26
- Open Access
- Data Source
  KAKENHI-PROJECT-18K12889
[Journal Article] 中小企業における管理会計と財務業績の関係ー管理会計システムの整備度と管理会計活用能力のギャップに着目してー2021
- Author(s)
  市原勇一, 黒木淳, 尻無濱芳崇, 福島一矩
- Journal Title
  
  北九州市立大学商経論集
  
  Volume: 56（1-4） Pages: 35-47
- Open Access
- Data Source
  KAKENHI-PROJECT-18H00912
[Journal Article] 中小企業における管理会計と財務業績の関係ー管理会計システムの整備度と管理会計活用能力のギャップに着目してー2021
- Author(s)
  市原勇一、黒木淳、尻無濱芳崇、福島一矩
- Journal Title
  
  北九州市立大学商経論集
  
  Volume: 56 Pages: 35-47
- Data Source
  KAKENHI-PROJECT-18H00912
[Journal Article] 公立病院経営者の裁量に関する認識 : アンケート自由記述欄からの知見2021
- Author(s)
  尻無濱芳崇
- Journal Title
  
  国際経営論集
  
  Volume: 62 Pages: 117-126
- NAID
  120007173957
- Open Access
- Data Source
  KAKENHI-PROJECT-18K12889
[Journal Article] 自治体病院経営者の経営上の裁量とその阻害要因に関する研究2020
- Author(s)
  尻無濱芳崇
- Journal Title
  
  会計検査研究
  
  Volume: 62
- NAID
  40022361856
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-18K12889
[Journal Article] 自治体病院経営者のハイブリッド化と管理会計の活用阻害要因2019
- Author(s)
  尻無濱芳崇
- Journal Title
  
  日本会計研究学会特別委員会「知の活用・探索と管理会計に関する研究」最終報告書
  
  Volume: - Pages: 80-101
- Data Source
  KAKENHI-PROJECT-19H01550
[Journal Article] 原価計算システムと財務業績の関係に経営管理者の能力が与える影響：社会福祉法人を対象とした定量的研究2018
- Author(s)
  尻無濱芳崇・市原勇一・澤邉紀生
- Journal Title
  
  メルコ管理会計研究
  
  Volume: 10 Pages: 75-94
- NAID
  130007482543
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-15K17155
[Journal Article] 管理会計知識の測定:項目反応理論の会計研究への応用2017
- Author(s)
  尻無濱芳崇
- Journal Title
  
  山形大学紀要（社会科学）
  
  Volume: 48 Pages: 49-66
- NAID
  120006334060
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-15K17155
[Journal Article] 介護事業の採算管理と経営者特性に関する研究　―社会福祉法人を対象とした質問票調査―2017
- Author(s)
  尻無濱芳崇
- Journal Title
  
  介護経営
  
  Volume: 12 Pages: 2-12
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-15K17155
[Presentation] Does Upward Accountability Crowd Out Downward Accountability in Non-Profit Organizations?2024
- Author(s)
  Yoshitaka Shirinashihama, Keita Inoue, Masafumi Fujino
- Organizer
  日本会計研究学会第83回大会
- Invited
- Data Source
  KAKENHI-PROJECT-22K01798
[Presentation] 非営利組織の利益計算構造と利益率の実態―認定NPO法人パネルデータを用いた分析―2024
- Author(s)
  尻無濱芳崇
- Organizer
  日本会計研究学会第83回大会
- Data Source
  KAKENHI-PROJECT-22K01798
[Presentation] 管理会計の理論と実践を架橋する臨床知に関する研究　特別委員会最終報告2024
- Author(s)
  澤邉紀生、青木章通、浅田拓史、足立洋、飯塚隼光、市原勇一、岡田幸彦、木村麻子、黒木淳、佐々木郁子、篠田朝也、篠原巨司馬、庄司豊、尻無濱芳崇、新改敬英、セルメス鈴木寛之、飛田努、藤野雅史、牧野功樹、丸田起大、目時壮浩、横田絵理、吉川晃史、李燕
- Organizer
  日本会計研究学会
- Invited
- Data Source
  KAKENHI-PROJECT-23K25562
[Presentation] 非営利組織の受益者に対する説明責任 ―質問票調査による実態調査―2023
- Author(s)
  尻無濱芳崇, 井上慶太, 藤野雅史
- Organizer
  日本会計研究学会第82回全国大会
- Data Source
  KAKENHI-PROJECT-22K01798
[Presentation] 業績管理会計はサービス業の労働生産性を高めるか？：中小企業を対象とした実証分析2023
- Author(s)
  尻無濱芳崇, 市原勇一, 黒木淳, 罇涼稀, 岡田幸彦
- Organizer
  日本原価計算研究学会第49回全国大会
- Data Source
  KAKENHI-PROJECT-23K25562
[Presentation] Target Difficulty, Psychological Capital, and Work Engagement2023
- Author(s)
  Makoto Kuroki, Yoshitaka Shirinashihama
- Organizer
  AFAANZ Management Accounting Special Interest Group
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K20637
[Presentation] Target Difficulty, Psychological Capital and Work Engagement2022
- Author(s)
  Makoto Kuroki, Yoshitaka Shirinashihama
- Organizer
  日本管理会計学会
- Data Source
  KAKENHI-PROJECT-23K20637
[Presentation] 非営利組織の経営組織化に関する研究の展望2022
- Author(s)
  尻無濱芳崇
- Organizer
  日本NPO学会第24回研究大会
- Invited
- Data Source
  KAKENHI-PROJECT-22K01798
[Presentation] 管理会計における診断学の構想2021
- Author(s)
  尻無濱芳崇、黒木淳
- Organizer
  第86回京都管理会計研究会
- Data Source
  KAKENHI-PROJECT-18H00912
[Presentation] 業績管理会計は利益率の水準と制御に影響を与えるか？ー中小企業を対象とした定量的分析ー2021
- Author(s)
  尻無濱芳崇・地多佑介・岡田幸彦
- Organizer
  日本会計研究学会第80回大会
- Data Source
  KAKENHI-PROJECT-18H00912
[Presentation] Hybridization, Managerial Discretion and Management Accounting: A Multiple Case-study of Public Hospitals2021
- Author(s)
  尻無濱芳崇
- Organizer
  TJAR Workshop
- Invited
- Data Source
  KAKENHI-PROJECT-18K12889
[Presentation] 病院における「コスト・資産効率」としての経営者能力スコア：公立病院による検証2021
- Author(s)
  新井康平、町田遼太、荻原啓佑、尻無濱芳祟
- Organizer
  日本原価計算研究学会第47回全国大会
- Data Source
  KAKENHI-PROJECT-19H01550
[Presentation] 自治体病院における原価情報の（未）利用要因の解明2019
- Author(s)
  尻無濱芳崇
- Organizer
  日本原価計算研究学会第45回全国大会
- Data Source
  KAKENHI-PROJECT-18K12889
[Presentation] 自治体病院における原価情報の未利用要因の解明2019
- Author(s)
  尻無濱芳崇
- Organizer
  日本原価計算研究学会第45回全国大会
- Data Source
  KAKENHI-PROJECT-19H01550
[Presentation] 自治体病院における原価情報の未利用要因の解明2019
- Author(s)
  尻無濱芳崇
- Organizer
  第78回京都管理会計研究会
- Data Source
  KAKENHI-PROJECT-18K12889
[Presentation] 自治体病院における原価情報の未利用要因の解明2019
- Author(s)
  尻無濱芳崇
- Organizer
  第78回京都管理会計研究会
- Data Source
  KAKENHI-PROJECT-19H01550
[Presentation] Decision making by top managers of nonprofits in a financial crisis: The role of accounting information2018
- Author(s)
  Yoshitaka Shirinashihama
- Organizer
  European Accounting Association 41st Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K17155
[Presentation] 中小企業における管理会計と財務業績の関係―管理会計システムの整備度と管理会計を活用する能力のギャップが与える影響の考察―2018
- Author(s)
  市原勇一・黒木淳・尻無濱芳崇・福島一矩
- Organizer
  日本会計研究学会第77回全国大会
- Data Source
  KAKENHI-PROJECT-18H00912
[Presentation] 自治体病院経営者の自由裁量と管理会計の活用に関するインタビュー調査2018
- Author(s)
  尻無濱芳崇
- Organizer
  日本管理会計学会2018年度全国大会
- Data Source
  KAKENHI-PROJECT-18K12889
[Presentation] 介護事業における管理会計の利用2017
- Author(s)
  尻無濱芳崇
- Organizer
  メルコ学術振興財団　設立10周年記念国際シンポジウム
- Invited
- Data Source
  KAKENHI-PROJECT-15K17155
[Presentation] 認知的タスク分析を用いた原価情報利用の分析：介護事業を対象とした予備的調査2016
- Author(s)
  尻無濱　芳崇
- Organizer
  日本原価計算研究学会
- Place of Presentation
  中央大学
- Year and Date
  2016-08-30
- Data Source
  KAKENHI-PROJECT-15K17155
[Presentation] 防衛調達に関する契約時概算原価と実際原価の差異に関する考察：利益調整研究手法の応用2015
- Author(s)
  尻無濱　芳崇
- Organizer
  管理会計学会
- Place of Presentation
  同志社大学
- Year and Date
  2015-12-05
- Data Source
  KAKENHI-PROJECT-15K17155

1. Sawabe Norio (80278481)

# of Collaborated Projects: 3 results

# of Collaborated Products: 2 results
2. Kuroki Makoto (00736689)

# of Collaborated Projects: 3 results

# of Collaborated Products: 9 results
3. 市原勇一 (80781830)

# of Collaborated Projects: 3 results

# of Collaborated Products: 6 results
4. 飛田努 (60435154)

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
5. 岡田幸彦 (80432053)

# of Collaborated Projects: 2 results

# of Collaborated Products: 4 results
6. 足立洋 (60585553)

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
7. 吉川晃史 (20612930)

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
8. 篠原巨司馬 (90580168)

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
9. 福島一矩 (50548881)

# of Collaborated Projects: 2 results

# of Collaborated Products: 3 results
10. 庄司豊 (90910381)

# of Collaborated Projects: 2 results

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Shirinashihama Yoshitaka 尻無濱 芳崇

Research Projects

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

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Usefulness of non-financial indicators in the public sector

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Research on Compatibility of Accountability to Funders and Beneficiaries of Nonprofit OrganizationsPrincipal Investigator

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The role of management accounting for knowledge exploitation and knowledge exploration

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A study of the impact of top management's discretion on the use of management control systemsPrincipal Investigator

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Empirical studies on the relationship between management accounting ability and financial performances of SMEs

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Empirical research of top managers' characteristics focusing on the effective usage of cost informationPrincipal Investigator

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[Book] Chapter 10 Management Control Systems in Japanese Public Hospitals: Determinants of Financial Performance Measurement Systems (in Management Accounting for Healthcare (Japanese Management and International Studies; Vol.18))2022

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[Book] Management Accounting for Healthcare (Japanese Management and International Studies - Vol.18)2022

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[Journal Article] Target Difficulty, Psychological Capital, and Work Engagement2025

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[Journal Article] Accountability of Nonprofit Organizations to Beneficiaries2024

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[Journal Article] 認定NPO 法人の資金提供者に対する情報開示の実態2024

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[Journal Article] Actual Profit Distribution in Non-Profit Organizations ： A Descriptive Analysis Using Certified NPO Panel Data2024

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Shirinashihama Yoshitaka 尻無濱芳崇

[Journal Article] 原価計算システムと財務業績の関係に経営管理者の能力が与える影響：社会福祉法人を対象とした定量的研究2018

[Journal Article] 介護事業の採算管理と経営者特性に関する研究　―社会福祉法人を対象とした質問票調査―2017