Masuya Keita 桝谷奎太

Researcher Number	30845144
Other IDs
Affiliation (Current)	2025: 慶應義塾大学, 商学部(三田), 准教授
Affiliation (based on the past Project Information) *help	2020 – 2024: 高千穂大学, 商学部, 准教授
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related
Keywords	Principal Investigator 価値創造経営 / 定性的研究 / 定量的研究 / テンション / ROIC / 予算制度の利用スタイル / 資本コスト経営 / 企業価値経営 / 事例研究 / 日本企業 … More / フィールド調査 / 予算管理 / コントロール・スタイル / 業績管理 / 予算制度 Less

Research Projects
(2 results)
Research Products
(17 results)

An Empirical Study on the Discrepancy between Norms and Practices of Value-Based ManagementPrincipal Investigator
- Principal Investigator
  
  桝谷奎太
- Project Period (FY)
  2024 – 2027
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Takachiho University
Research on the mechanism of the budgets as an effective control systemsPrincipal Investigator
- Principal Investigator
  
  Masuya Keita
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Takachiho University

All 2024 2023 2022 2021 2020

All Journal Article Presentation Book

[Book] 日本的管理会計の変容2022
- Author(s)
  吉田栄介、森浩気、桝谷奎太、岩澤佳太、徐智銘、福島一矩、妹尾剛好
- Total Pages
  256
- Publisher
  中央経済社
- ISBN
  4502419516
- Data Source
  KAKENHI-PROJECT-20K13648
[Journal Article] How Does Management Control Contribute to Achieving Competing Demands? A Longitudinal Case Study of the Process of Managing Tensions2024
- Author(s)
  桝谷奎太
- Journal Title
  
  The Journal of Management Accounting, Japan
  
  Volume: 32 Issue: 1 Pages: 141-159
- DOI
  10.24747/jma.32.1_141
- ISSN
  0918-7863, 2434-0529
- Year and Date
  2024-03-28
- Language
  Japanese
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20K13648
[Journal Article] 価値ベースの企業経営の日本的なカスタマイズ：ROIC指標の活用についての事例研究2023
- Author(s)
  桝谷奎太
- Journal Title
  
  産業経理
  
  Volume: 83 Pages: 123-134
- Data Source
  KAKENHI-PROJECT-20K13648
[Journal Article] Transformation of Cost Management in Japanese Companies2022
- Author(s)
  岩澤佳太，桝谷奎太，吉田栄介
- Journal Title
  
  The Journal of Management Accounting, Japan
  
  Volume: 30 Issue: 1 Pages: 37-53
- DOI
  10.24747/jma.30.1_37
- ISSN
  0918-7863, 2434-0529
- Year and Date
  2022-03-30
- Language
  Japanese
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-20K13648, KAKENHI-PROJECT-21K20159
[Journal Article] 日本企業における業績管理の変化と変容：10年分の実態調査データに基づく分析と考察2022
- Author(s)
  桝谷奎太，岩澤佳太，吉田栄介
- Journal Title
  
  メルコ管理会計研究
  
  Volume: 13 Pages: 3-20
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20K13648
[Journal Article] 株主重視の企業経営と管理会計の変化2022
- Author(s)
  桝谷奎太
- Journal Title
  
  三色旗
  
  Volume: 842 Pages: 23-31
- Data Source
  KAKENHI-PROJECT-20K13648
[Journal Article] Rationality of Influenceability Principle in Practice: Examining Performance Outcomes Based on U-shaped Perspective2022
- Author(s)
  Keita Masuya, Keita Iwasawa, Yudai Onitsuka
- Journal Title
  
  SSRN Electronic Journal
  
  Volume: － Pages: 1-35
- Data Source
  KAKENHI-PROJECT-20K13648
[Journal Article] Multidimensional performance evaluation styles: Budget rigidity and discretionary adjustments2021
- Author(s)
  Masuya, Keita. and Yoshida, Eisuke
- Journal Title
  
  Pacific Accounting Review
  
  Volume: 33 Issue: ahead-of-print Pages: 64-80
- DOI
  10.1108/par-07-2019-0089
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20K13648
[Journal Article] 資本コスト経営における管理会計実務の課題と処方箋：臨床的知識の形成2021
- Author(s)
  桝谷奎太
- Journal Title
  
  高千穂論叢
  
  Volume: 56 Pages: 119-162
- NAID
  120007089130
- Open Access
- Data Source
  KAKENHI-PROJECT-20K13648
[Journal Article] Quality of Diagnostic Control in Budgeting: Exploring the Mechanism That Causes Diversified Performance Outcomes2021
- Author(s)
  桝谷奎太
- Journal Title
  
  The Journal of Management Accounting, Japan
  
  Volume: 29 Issue: 1 Pages: 71-90
- DOI
  10.24747/jma.29.1_71
- NAID
  130008009109
- ISSN
  0918-7863, 2434-0529
- Year and Date
  2021-03-31
- Language
  Japanese
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-20K13648
[Journal Article] 予算制度の利用とその効果 : 実態調査の結果報告2020
- Author(s)
  桝谷奎太
- Journal Title
  
  高千穂論叢
  
  Volume: 55 Pages: 93-121
- NAID
  120006975585
- Open Access
- Data Source
  KAKENHI-PROJECT-20K13648
[Presentation] 管理会計の継続的な発展を実現する要因：X 社の環境経営におけるドメインの機能2023
- Author(s)
  森浩気, 藤田志保, 岩澤佳太, 桝谷奎太
- Organizer
  日本原価計算研究学会第49回全国大会
- Data Source
  KAKENHI-PROJECT-20K13648
[Presentation] 自律的組織における管理可能性の水準・操作・影響：学習塾における社内アンケート調査に基づく検証2023
- Author(s)
  桝谷奎太, 岩澤佳太, 鬼塚雄大
- Organizer
  日本管理会計学会2023年度年次全国大会
- Data Source
  KAKENHI-PROJECT-20K13648
[Presentation] 価値ベースの業績指標の現場浸透：事例研究2023
- Author(s)
  桝谷奎太
- Organizer
  日本原価計算研究学会第49回全国大会
- Data Source
  KAKENHI-PROJECT-20K13648
[Presentation] ダイナミック・テンションの創造に向けたMCSの再設計：マトリックス組織の導入事例2021
- Author(s)
  桝谷奎太
- Organizer
  日本原価計算研究学会第47回全国大会
- Data Source
  KAKENHI-PROJECT-20K13648
[Presentation] 日本企業におけるコストマネジメントの変容：過去10年間の経時的調査に基づく考察2020
- Author(s)
  岩澤佳太・桝谷奎太・吉田栄介
- Organizer
  日本管理会計学会2020年度全国大会
- Data Source
  KAKENHI-PROJECT-20K13648
[Presentation] 日本企業における業績管理の変容：過去10年の実態調査データに基づく経時的分析2020
- Author(s)
  桝谷奎太・岩澤佳太・吉田栄介
- Organizer
  日本会計研究学会第79回全国大会
- Data Source
  KAKENHI-PROJECT-20K13648

Masuya Keita 桝谷 奎太

Research Projects

Research Products

An Empirical Study on the Discrepancy between Norms and Practices of Value-Based ManagementPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Research on the mechanism of the budgets as an effective control systemsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

[Book] 日本的管理会計の変容2022

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Journal Article] How Does Management Control Contribute to Achieving Competing Demands? A Longitudinal Case Study of the Process of Managing Tensions2024

Author(s)

Journal Title

DOI

ISSN

Year and Date

Language

Data Source

[Journal Article] 価値ベースの企業経営の日本的なカスタマイズ：ROIC指標の活用についての事例研究2023

Author(s)

Journal Title

Data Source

[Journal Article] Transformation of Cost Management in Japanese Companies2022

Author(s)

Journal Title

DOI

ISSN

Year and Date

Language

Data Source

[Journal Article] 日本企業における業績管理の変化と変容：10年分の実態調査データに基づく分析と考察2022

Author(s)

Journal Title

Data Source

[Journal Article] 株主重視の企業経営と管理会計の変化2022

Author(s)

Journal Title

Data Source

[Journal Article] Rationality of Influenceability Principle in Practice: Examining Performance Outcomes Based on U-shaped Perspective2022

Author(s)

Journal Title

Data Source

[Journal Article] Multidimensional performance evaluation styles: Budget rigidity and discretionary adjustments2021

Author(s)

Journal Title

DOI

Data Source

[Journal Article] 資本コスト経営における管理会計実務の課題と処方箋：臨床的知識の形成2021

Author(s)

Journal Title

NAID

Data Source

[Journal Article] Quality of Diagnostic Control in Budgeting: Exploring the Mechanism That Causes Diversified Performance Outcomes2021

Author(s)

Journal Title

DOI

NAID

ISSN

Year and Date

Language

Data Source

[Journal Article] 予算制度の利用とその効果 : 実態調査の結果報告2020

Author(s)

Journal Title

NAID

Data Source

[Presentation] 管理会計の継続的な発展を実現する要因：X 社の環境経営におけるドメインの機能2023

Author(s)

Organizer

Masuya Keita 桝谷奎太