Horii Satoshi 堀井悟志

… Alternative Names

堀井悟志ホリイサトシ

HORII Satoshi 堀井悟志

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Researcher Number	50387867
Other IDs
Affiliation (Current)	2025: 立命館大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2025: 立命館大学, 経営学部, 教授 2022 – 2023: 立命館大学, 経営学部, 教授 2016 – 2020: 立命館大学, 経営学部, 教授 2008 – 2015: Ritsumeikan University, 経営学部, 准教授 2006 – 2007: 愛知産業大学, 経営学部, 講師 2005 – 2007: 愛知産業大学, 経営学部, 専任講師
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Accounting
Keywords	Principal Investigator 管理会計 / 予算管理 / 管理会計リテラシー / 戦略化 / 情報システム / グローバル管理会計 / イノベーション / 業績管理会計 / 新製品開発 / 原価計算 … More / デジタルトランスフォーメーション / デジタル技術 / 予実管理 / データ分析 / 混合研究法 / 管理者教育 / デジタル・トランスフォーメーション / DX / 制度ロジック / ケーススタディ / 状況に埋め込まれた機能性 / 制度間対立 / コミュニケーション / 目標達成意欲 / 管理会計プロセス / 財務業績 / 役割曖昧性 / BI / SFA / ERP / 継続的改善 / 職務関連緊張 / 生産管理 / 役割葛藤 / アメーバ経営 / アクション・リサーチ / 工程別損益計算 / 定性的管理会計研究 / 常識的知識 / 業績管理 / グローバル管理 / アクションリサーチ / 混合型研究 / モチベーション / 組織学習 / 製品イノベーション / 予算目標の固定化 / BSC / 日本的グローバル管理会計 / 下位管理者支援型管理会計システム / 戦略経営 / 組織能力 / 緊張関係(ダイナミック・テンション) / 行為の連続性 / 製品ロードマップ / 予算 / ケース研究 / 機能主義的研究 / 実践論的研究 / 新製品開発戦略 / 戦略的適応 / 会計のリズム / 手段としての予算 / アンケート調査 / 管理会社リテラシー / エスノメソドロジー / 水平的相互作用 / 方法論的統合 / 経済付加価値 / バランスト・スコアカード / 活動基準原価計算 / 管理会計における整合性 / 経営管理プロセス / フィールド調査 / 割引回収期間法 / 貨幣の時間価値 / 政治的合理性 / 戦略的投資決定 / 自発的学習 / ロードマップ / 会計コントロール / 全員参加型経営 / 回収期間法 / 組織的合理性 / 計算合理性 / 会計学 / 支援型管理会計 / 原価管理 / 価格決定 / 洗練された原価計算技法 / 期中管理 / 組織間関係 / 中期経営計画 / 会計目標 … More Except Principal Investigator 組織間管理会計 / 管理会計 / 回収期間法 / 予算管理論 / アクションリサーチ / 予算原価/実際原価の精度化 / 北米での日本法人の課題 / アジアでの日本法人の課題 / 予算管理システムの課題 / 予算管理のダイナミック化 / グローバル経営 / 国際化したグループ経営 / 予算管理の展開 / アセアン日本法人の経営 / グループ企業経営 / アセアンクラスター / アンケート調査 / 情報の非対象性 / リスク管理システム / 予算と成果の関係 / グローバル予算制度 / 国内子会社 / 海外子会社 / 予算管理制度 / リスクと収益性 / 海外事業の労務 / 情報の非対称性 / 海外経営成果 / 海外子会社経営 / 予算管理の運用 / new oerspectives on manaeement accounting / clinical knowledge / discounted payback period method / payback period method / balanced scorecard / risk manaeement / amoeba management / case study research / 分権化 / COSO内部統制 / バランスト・スコアカ / 利益連鎖管理 / 原価企画 / 経済付加価値 / フィードフォワード / マネジメントコントロール / 戦略管理会計 / 臨床会計学 / 実践的知識 / 科学的知識 / 投資経済計算 / 次世代管理会計 / 臨床的知識 / 割引回収期間法 / BSC / リスクマネジメント / アメーバ経営 / ケーススタディ / レバー・オブ・コントロール / 組織間MCS / enabling control / levers of control / PDCA / イネーブリング・コントロール / レバーズ・オブ・コントロール / マネジメント・コントロール / 組織学習 / 両利きの経営 / コントロール・パッケージ / マネジメント･コントロール / 生産工程シミュレーション / ハイアール / 京セラ / 戦略的事業単位 / 全員参加経営 / 生産コスト・シミュレーション / 生産管理 / 製造現場 / 理論的経験的研究 / 製品品質 / ものづくり企業 / 事前管理 / フィードフォワード(FF)管理 / 工程管理 / 戦略投資決定 / アクターネットワーク理論 / 空間基準会計 / 機会損失 / フィードフォワード管理 / 生産工程シュレーション / 収益性指数法 / プロジェクト・ファイナンス Less

Empirical research on management accounting change and digital transformationPrincipal Investigator
- Principal Investigator
  
  堀井悟志
- Project Period (FY)
  2025 – 2027
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Ritsumeikan University
The effects of DX on management accountingPrincipal Investigator
- Principal Investigator
  
  堀井悟志
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Ritsumeikan University
Case study on the interactions between amoeba management and the other management systemsPrincipal Investigator
- Principal Investigator
  
  HORII SATOSHI
- Project Period (FY)
  2018 – 2020
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Ritsumeikan University
Study on management control with clinical knowledge: Action research(Fostering Joint International Research)Principal Investigator
- Principal Investigator
  
  Horii Satoshi
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Fund for the Promotion of Joint International Research (Fostering Joint International Research)
- Research Field
  
  Accounting
- Research Institution
  Ritsumeikan University
Rebuilding Budgetary Control Systems of Japanese Firms
- Principal Investigator
  
  Asada Takayuki
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Ritsumeikan University
Study on management control with clinical knowledge: Action researchPrincipal Investigator
- Principal Investigator
  
  Horii Satoshi
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Ritsumeikan University
Study on Japanese management control practices
- Principal Investigator
  
  SAWABE Norio
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kyoto University
The empirical study on the role of management accounting in business succession: In terms of strategizing and capabilitiesPrincipal Investigator
- Principal Investigator
  
  HORII SATOSHI
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Ritsumeikan University
Theoretical and experiential research which unifies the production management and the strategic management accounting in manufacturing company
- Principal Investigator
  
  KAZUSA Yasuyuki
- Project Period (FY)
  2011
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Fukui Prefectural University
Practice-based study in the role of management accounting in new product development "strategizing"Principal Investigator
- Principal Investigator
  
  HORII Satoshi
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Ritsumeikan University
Field study and modeling of strategic capital investment decision making and its impact on performance accountingPrincipal Investigator
- Principal Investigator
  
  HORII Satoshi
- Project Period (FY)
  2006 – 2008
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Ritsumeikan University
  Aichi Sangyo University
Theoretical Research on New Perspectives on Management Accounting and their Application for Globalization
- Principal Investigator
  
  KAZUSA Yasuyuki
- Project Period (FY)
  2005 – 2007
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Fukui Prefectural University
  Kyoto University

[Book] 戦略経営における予算管理2015
- Author(s)
  堀井悟志
- Total Pages
  210
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24730401
[Book] 戦略経営における予算管理2015
- Author(s)
  堀井悟志
- Total Pages
  205
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-15K03797
[Journal Article] DXによる管理会計の展開可能性2022
- Author(s)
  堀井悟志
- Journal Title
  
  會計
  
  Volume: 201(6) Pages: 80-91
- Data Source
  KAKENHI-PROJECT-22K01802
[Journal Article] 改善目標設定を通じたフィードフォワード管理と管理会計制度の波及効果2022
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学
  
  Volume: 61(3) Pages: 19-36
- Data Source
  KAKENHI-PROJECT-22K01802
[Journal Article] 原価計算制度変革への障害2021
- Author(s)
  堀井悟志・目時壮浩
- Journal Title
  
  原価計算研究
  
  Volume: 45
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18K01926
[Journal Article] SFAと連携したBIを活用したフィードフォワード型予算管理の実現2021
- Author(s)
  堀井悟志・早川正明・横田明紀
- Journal Title
  
  原価計算研究
  
  Volume: 45
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18K01926
[Journal Article] アメーバ経営における管理会計プロセスの役割ストレスに対する調整効果2020
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学
  
  Volume: 59-1
- NAID
  120006875461
- Open Access
- Data Source
  KAKENHI-PROJECT-18K01926
[Journal Article] 日本企業のグローバル経営における予算管理の有効性：国内・海外子会社の管理の比較研究2020
- Author(s)
  淺田孝幸・大浦啓輔・平井裕久・堀井悟志
- Journal Title
  
  原価計算研究
  
  Volume: 44
- NAID
  130008088630
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-18K01926
[Journal Article] グローバル予算管理の「状況に埋め込まれた機能性」2019
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学
  
  Volume: 58-1
- NAID
  120006733499
- Data Source
  KAKENHI-PROJECT-18K01926
[Journal Article] 日本企業の国内・海外子会社に対する予算管理は成果を生むか？？2018年度実態調査・比較分析を踏まえて2019
- Author(s)
  浅田孝幸・大浦啓介・平井裕久・堀井悟志
- Journal Title
  
  企業会計
  
  Volume: 71
- NAID
  40021857243
- Data Source
  KAKENHI-PROJECT-16K13404
[Journal Article] グローバル予算管理の「状況に埋め込まれた機能性」2019
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学
  
  Volume: 58
- NAID
  120006733499
- Data Source
  KAKENHI-PROJECT-16K13404
[Journal Article] 管理会計の常識的知識への接近2017
- Author(s)
  堀井悟志
- Journal Title
  
  管理会計学
  
  Volume: 第２５巻第2号 Pages: 35-45
- NAID
  130007621330
- Peer Reviewed / Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-16K13404
[Journal Article] 管理会計の常識的知識への接近2017
- Author(s)
  堀井悟志
- Journal Title
  
  管理会計学
  
  Volume: 25-2 Pages: 35-45
- NAID
  130007621330
- Data Source
  KAKENHI-PROJECT-15KK0138
[Journal Article] 管理会計の常識的知識への接近2017
- Author(s)
  堀井悟志
- Journal Title
  
  管理会計学
  
  Volume: 25-2 Pages: 35-45
- NAID
  130007621330
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K03797
[Journal Article] 海外子会社に対する会計コントロールの影響に関する経験的研究：予算管理と管理会計リテラシーの観点から2016
- Author(s)
  堀井悟志・山田徹雄
- Journal Title
  
  原価計算研究
  
  Volume: 40
- NAID
  130007055111
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K03797
[Journal Article] マネジメント・コントロールの動機づけへの影響に関する経験的研究――自己決定理論と文化的自己観を中心に――2016
- Author(s)
  堀井悟志
- Journal Title
  
  原価計算研究
  
  Volume: 40
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K03797
[Journal Article] 海外子会社に対するコントロール・システムの利用実態とその有効性：コントロール・パッケージの観点から2016
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学
  
  Volume: 54-5 Pages: 145-162
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K03797
[Journal Article] 予算管理とイノベーションの創出2015
- Author(s)
  堀井悟志
- Journal Title
  
  管理会計学
  
  Volume: 23-1 Pages: 61-71
- NAID
  110009919303
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24730401
[Journal Article] 予算管理の一翼を担う管理会計リテラシーの向上：ビジネスプロセスの（dis）embodimentプロセスとしてのBSC2014
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学
  
  Volume: 52/6 Pages: 23-38
- NAID
  110009691484
- Data Source
  KAKENHI-PROJECT-24730401
[Journal Article] 企業内におけるコントロール・パッケージの使い分け2014
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学
  
  Volume: 第53巻第6号
- NAID
  120005608241
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24330141
[Journal Article] 予算管理を介した組織能力の活用と構築2014
- Author(s)
  堀井悟志
- Journal Title
  
  企業会計
  
  Volume: 66/4 Pages: 622-628
- NAID
  40019994773
- Data Source
  KAKENHI-PROJECT-24730401
[Journal Article] 組織能力構築における予算管理の役割2013
- Author(s)
  堀井悟志
- Journal Title
  
  原価計算研究
  
  Volume: 37
- NAID
  110009661441
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24730401
[Journal Article] 製品イノベーションにおける予算管理の役割2013
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学
  
  Volume: 51－6 Pages: 39-54
- NAID
  110009656619
- Data Source
  KAKENHI-PROJECT-24730401
[Journal Article] 予算管理研究の視座の変化と今後の展望2012
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学
  
  Volume: 第51巻第1号 Pages: 41-57
- NAID
  110009500615
- Data Source
  KAKENHI-PROJECT-21730386
[Journal Article] 日本企業における予算管理システムの運用方法およびその心理的状態への影響2012
- Author(s)
  堀井悟志
- Journal Title
  
  企業会計
  
  Volume: 64‐11
- NAID
  40019429396
- Data Source
  KAKENHI-PROJECT-24730401
[Journal Article] 予算管理を介した組織能力向上の可能性2011
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学
  
  Volume: Vol.49, No.6 Pages: 59-80
- NAID
  110008445326
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21330111
[Journal Article] 予算管理を介した組織能力向上の可能性2011
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学
  
  Volume: 第49巻第6号 Pages: 59-80
- NAID
  110008445326
- Data Source
  KAKENHI-PROJECT-21730386
[Journal Article] イノベーションにおける管理会計の役割(1)2009
- Author(s)
  堀井悟志
- Journal Title
  
  企業会計 61-9
  
  Pages: 108-109
- Data Source
  KAKENHI-PROJECT-21730386
[Journal Article] イノベーションにおける管理会計の役割(1)2009
- Author(s)
  堀井悟志
- Journal Title
  
  企業会計
  
  Volume: 第61巻第9号 Pages: 108-109
- Data Source
  KAKENHI-PROJECT-21730386
[Journal Article] 回収期間法の合理性-ケース研究からの含意-2009
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学第46巻第6号
  
  Pages: 53-67
- NAID
  110007225513
- Data Source
  KAKENHI-PROJECT-18730307
[Journal Article] イノベーションにおける管理会計の役割(2)2009
- Author(s)
  堀井悟志
- Journal Title
  
  企業会計 61-10
  
  Pages: 108-109
- Data Source
  KAKENHI-PROJECT-21730386
[Journal Article] 回収期間法の合理性-ケース研究からの含-2009
- Author(s)
  堀井悟志
- Journal Title
  
  立命館経営学第47巻第6号
  
  Pages: 53-67
- Data Source
  KAKENHI-PROJECT-18730307
[Journal Article] イノベーションにおける管理会計の役割(2)2009
- Author(s)
  堀井悟志
- Journal Title
  
  企業会計
  
  Volume: 第61巻第10号 Pages: 108-109
- Data Source
  KAKENHI-PROJECT-21730386
[Journal Article] 回収期間法と貨幣の時間価値-新日本製鐵株式会社の事例よ-2008
- Author(s)
  堀井悟志
- Journal Title
  
  原価計算研究第32巻第2号
  
  Pages: 15-23
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18730307
[Journal Article] 新日本製鐵株式会社における設備投資管理-割引回収期間に基づく投資経済計算2008
- Author(s)
  堀井悟志・上總康行
- Journal Title
  
  企業会計 60・2
  
  Pages: 121-128
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17330102
[Journal Article] 新日本製鐵株式会社における設備投資管理-割引回収期間に基づく投資経済計算2008
- Author(s)
  上總康行・堀井悟志
- Journal Title
  
  企業会計 60-2
  
  Pages: 121-128
- Data Source
  KAKENHI-PROJECT-17330102
[Journal Article] 回収期間法と貨幣の時間価値-新日本製鐵株式會社の事例より-2008
- Author(s)
  堀井悟志
- Journal Title
  
  原価計算研究 32・2
  
  Pages: 15-23
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18730307
[Journal Article] Capital Investment Management in Nippon Steel Co2008
- Author(s)
  Horii, S., Y., Kazusa
- Journal Title
  
  Kigyo Kaikei 60-2
  
  Pages: 121-128
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17330102
[Journal Article] A Japanese Style Capital Investment Decision-Making : Consideration of the Time Value of Money in Payback Period Method2007
- Author(s)
  Satoshi HORII and Yasuyuki KAZUSA
- Journal Title
  
  The 4th Asia-Pacific Management Forum Symposia(Proceedings)
  
  Pages: 94-114
- Data Source
  KAKENHI-PROJECT-18730307
[Journal Article] A-Japanese Style Capital Investment Decision Making: Consideration of the Time Value of Money in Payback Period Method2007
- Author(s)
  Satoshi HORII and Yasuyuki KAZUSA
- Journal Title
  
  The 4th Asia-Pacific Management Forum Symposia
  
  Pages: 94-114
- Data Source
  KAKENHI-PROJECT-18730307
[Journal Article] 管理会計技法の登場と「整合性」-ABC, BSC, EVA【○!R】を切り口に-2006
- Author(s)
  堀井悟志
- Journal Title
  
  経済論叢(京都大学) 178・4
  
  Pages: 84-100
- Data Source
  KAKENHI-PROJECT-18730307
[Journal Article] 管理会計技法の登場と「整合性」-ABC、BSC、EVARを切り口に-2006
- Author(s)
  堀井悟志
- Journal Title
  
  経済論叢第178巻第4号
  
  Pages: 84-100
- Data Source
  KAKENHI-PROJECT-18730307
[Presentation] Accounting targets and strategy as practice2023
- Author(s)
  Akroyd, C, S. Horii and J, Cullen
- Organizer
  The European Network for Research in Organizational & Accounting Change
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K01802
[Presentation] The Temporal Effect of Organizational Controls in an Uncertain Environment2020
- Author(s)
  Chris Akroyd, Satoshi Horii and Norio Sawabe
- Organizer
  Hawaii Accounting Research Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01926
[Presentation] Performance management and innovation in Japan: An empirical analysis of the implementation of micro-profit center systems2019
- Author(s)
  Shirley Daniel, Satoshi Horii, Yuichi Ichihara and Norio Sawabe
- Organizer
  The Association of Japanese business Studies Annual Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01926
[Presentation] Micro-Profit Centers: The impact of broader accountability in Japanese manufacturing on organizational culture and performance2019
- Author(s)
  Shirley Daniel, Satoshi Horii, Yuichi Ichihara and Norio Sawabe
- Organizer
  2019 America Accounting Association Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01926
[Presentation] グローバル経営における予算管理の有効性：国内・海外子会社の管理の比較研究2019
- Author(s)
  淺田孝幸・大浦啓輔・平井裕久・堀井悟志
- Organizer
  日本原価計算研究学会　第45回全国大会
- Data Source
  KAKENHI-PROJECT-18K01926
[Presentation] Do firms always need advanced costing system?2018
- Author(s)
  Satoshi Horii
- Organizer
  Management Control Association Workshop
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03797
[Presentation] Strategizing and in-process management: The role of accounting targets2018
- Author(s)
  Satoshi Horii, John Cullen and Chris Alroyd
- Organizer
  CRAFiC annual symposium
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15KK0138
[Presentation] Strategizing and in-process management: The role of accounting targets2018
- Author(s)
  Satoshi Horii, John Cullen and Chris Akroyd
- Organizer
  CRAFiC annual symposium
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01926
[Presentation] Do firms always need advanced costing system?2018
- Author(s)
  Satoshi Horii and Wael Hadid
- Organizer
  British Accounting and Finance Association Annual Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03797
[Presentation] Do firms always need advanced costing system?2018
- Author(s)
  Satoshi HORII
- Organizer
  Management Control Association Workshop
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15KK0138
[Presentation] Do firms always need advanced costing system?2018
- Author(s)
  Satoshi HORII and Wael Hadid
- Organizer
  British Accounting and Finance Association Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15KK0138
[Presentation] 管理会計の常識的知識への接近2016
- Author(s)
  堀井悟志
- Organizer
  日本管理会計学会
- Place of Presentation
  明治大学（東京都）
- Year and Date
  2016-09-02
- Data Source
  KAKENHI-PROJECT-16K13404
[Presentation] 管理会計の常識的知識への接近2016
- Author(s)
  堀井悟志
- Organizer
  日本管理会計学会全国大会
- Place of Presentation
  明治大学（東京都）
- Year and Date
  2016-09-02
- Data Source
  KAKENHI-PROJECT-15K03797
[Presentation] The Influence of Budgeting on Product Innovation2016
- Author(s)
  Akroyd, C., S. Horii and N. Sawabe
- Organizer
  British Accounting and Finance Association, Annual conference
- Place of Presentation
  University of Bath（イギリス）
- Year and Date
  2016-03-22
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03797
[Presentation] マネジメント・コントロール・システムのモチベーションへの影響に関する経験的研究2015
- Author(s)
  堀井悟志
- Organizer
  日本原価計算研究学会第41回全国大会
- Place of Presentation
  日本大学（東京都・世田谷区）
- Year and Date
  2015-09-12
- Data Source
  KAKENHI-PROJECT-15K03797
[Presentation] 海外子会社に対するコントロール・システムの現状とその影響に関する経験的研究2015
- Author(s)
  堀井悟志・山田徹雄
- Organizer
  日本原価計算研究学会第41回全国大会
- Place of Presentation
  日本大学（東京都・世田谷区）
- Year and Date
  2015-09-12
- Data Source
  KAKENHI-PROJECT-15K03797
[Presentation] Management Control Systems for Flexibility and Efficiency2013
- Author(s)
  Fujino, M.,Y.Li,N.Sawabe and S.Horii
- Organizer
  7th Conference on Performance Measurement and Management Control
- Place of Presentation
  Majestic Hotel, Barcelona, Spain
- Data Source
  KAKENHI-PROJECT-24330141
[Presentation] The role of management accounting in strategizing : A case study on for mulating corporate strategy2012
- Author(s)
  Horii, S., Y.Li
- Organizer
  Global Management Accounting Research Symposium
- Place of Presentation
  シドニーオーストラリア
- Year and Date
  2012-06-22
- Data Source
  KAKENHI-PROJECT-21730386
[Presentation] The role of management accounting in strategizing : A case study on for mulating corporate strategy2012
- Author(s)
  Horii, S., Y.Li
- Organizer
  European Accounting Association 34^<th> Annual Congress
- Place of Presentation
  ローマイタリア
- Year and Date
  2012-04-22
- Data Source
  KAKENHI-PROJECT-21730386
[Presentation] 適応的反復行動としての予算管理-会計のリズムと製品イノベーション-2011
- Author(s)
  堀井悟志
- Organizer
  日本管理会計学会 2010年度第2回関西・中部部会
- Place of Presentation
  岡山大学(岡山県)
- Year and Date
  2011-02-26
- Data Source
  KAKENHI-PROJECT-21730386
[Presentation] 適応的反復行動としての予算管理-会計のリズムと製品イノベーション-2011
- Author(s)
  堀井悟志
- Organizer
  日本管理会計学会2010年度第2回関西・中部部会
- Place of Presentation
  岡山大学(岡山県)
- Year and Date
  2011-02-26
- Data Source
  KAKENHI-PROJECT-21730386
[Presentation] The Role of Management Accounting in Strategizing : A Case Study on Formulating Corporate Strategy2011
- Author(s)
  Horii, S. and Y. Li
- Organizer
  Global Management Accounting Research Symposium
- Place of Presentation
  シドニー(オーストラリア)
- Year and Date
  2011-06-22
- Data Source
  KAKENHI-PROJECT-21730386
[Presentation] The Role of Management Accounting in Strategizing : A Case Study on Formulating Corporate Strategy2011
- Author(s)
  Horii, S. and Y. Li
- Organizer
  European Accounting Association 34th Annual Congress
- Place of Presentation
  ローマ(イタリア)
- Year and Date
  2011-04-22
- Data Source
  KAKENHI-PROJECT-21730386
[Presentation] The Role of Management Accounting in Strategizing : A Case study on Formul at i ng Corporate Strategy2011
- Author(s)
  Satoshi Horii
- Organizer
  European Accounting Association 34th Annual Congress
- Place of Presentation
  the Faculties of Economics of LUISS Guido Carili University of Rome
- Year and Date
  2011-04-22
- Data Source
  KAKENHI-PROJECT-21330111
[Presentation] The Role of Management Accounting in Strategizing : A Case Study on Formulating Corporate Strategy2011
- Author(s)
  Satoshi Horii
- Organizer
  2011Global Management Accounting Research Symposium
- Place of Presentation
  University of New South Wells 8sydny, Australia
- Year and Date
  2011-06-22
- Data Source
  KAKENHI-PROJECT-21330111
[Presentation] The Role of Management Accounting in Strategizing : A Case Study on Formulating Corporate Strategy2011
- Author(s)
  Satoshi Horii
- Organizer
  European Accounting Association 34th Annual Congress
- Place of Presentation
  University of Rome
- Year and Date
  2011-04-22
- Data Source
  KAKENHI-PROJECT-21330111
[Presentation] The Role of Management Accounting in Strategizing : A Case Study on Formul ating Corporate Strategy2011
- Author(s)
  Satoshi Horii
- Organizer
  2011Global Management Accounting Research Symposium
- Place of Presentation
  University of New South Wells 8sydny, Australia
- Year and Date
  2011-06-22
- Data Source
  KAKENHI-PROJECT-21330111
[Presentation] Management control for product innovation in a rapidly changing environment2010
- Author(s)
  Akroyd, C.S.Horii, Y.Kazusa, N.Sawabe
- Organizer
  Europe Accounting Association 33th annual congress
- Place of Presentation
  イスタンブール(トルコ)
- Year and Date
  2010-05-20
- Data Source
  KAKENHI-PROJECT-21730386
[Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2010
- Author(s)
  Akroyd, C., S. Horii, N. Sawabe and Y. Kazusa
- Organizer
  European Accounting Association 33th Annual Congress
- Place of Presentation
  イスタンブール(トルコ)
- Year and Date
  2010-05-19
- Data Source
  KAKENHI-PROJECT-21730386
[Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2010
- Author(s)
  Chris Akroyd, Satoshi Horii, Norio Sawabe and Y. Kazusa
- Organizer
  European Accounting Association Annual Congress
- Place of Presentation
  Hilton Hotel Istanbul, Istanbul
- Year and Date
  2010-05-19
- Data Source
  KAKENHI-PROJECT-21330111
[Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2009
- Author(s)
  Chris Akroyd, Satoshi Horii, Norio Sawabe and Y. Kazusa
- Organizer
  Global Management Accounting Research Symposium(GMARS) 2009
- Place of Presentation
  Copenhagen Business School, Copenhagen, Demark
- Year and Date
  2009-06-19
- Data Source
  KAKENHI-PROJECT-21330111
[Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2009
- Author(s)
  Akroyd, C., 堀井悟志, 澤邉紀生, 上總康行
- Organizer
  Global Management Accounting Research Symposium
- Place of Presentation
  Copenhagen Business School(デンマーク)
- Year and Date
  2009-06-19
- Data Source
  KAKENHI-PROJECT-21730386
[Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2009
- Author(s)
  Chris Akroyd, Satoshi Horii, Norio Sawabe and Y. Kazusa
- Organizer
  The 3rd New Zealand Management Accounting Conference
- Place of Presentation
  Canterbury University, Christchurch, New Zealand
- Year and Date
  2009-11-19
- Data Source
  KAKENHI-PROJECT-21330111
[Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2009
- Author(s)
  Akroyd, C., S. Horii, N. Sawabe and Y. Kazusa
- Organizer
  日本管理会計学会九州部会
- Place of Presentation
  中村学園大学(福岡県)
- Year and Date
  2009-04-25
- Data Source
  KAKENHI-PROJECT-21730386
[Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2009
- Author(s)
  Akroyd, C., 堀井悟志
- Organizer
  日本管理会計学会九州部会
- Place of Presentation
  中村学園大学
- Year and Date
  2009-04-25
- Data Source
  KAKENHI-PROJECT-21730386
[Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2009
- Author(s)
  Akroyd, C., S. Horii, N. Sawabe and Y. Kazusa
- Organizer
  Global Management Accounting Research Symposium
- Place of Presentation
  コペンハーゲン(デンマーク)
- Year and Date
  2009-06-19
- Data Source
  KAKENHI-PROJECT-21730386
[Presentation] 回収期間法の合理性-ケース研究からの含意-2008
- Author(s)
  堀井悟志
- Organizer
  日本管理会計学会関西中部部会
- Place of Presentation
  大阪大学
- Year and Date
  2008-05-31
- Data Source
  KAKENHI-PROJECT-18730307
[Presentation] 回収期間法の合理性-ケース研究からの含意-2008
- Author(s)
  堀井悟志
- Organizer
  日本管理会計学会2008年度第1回関西中部部会
- Place of Presentation
  大阪大学
- Year and Date
  2008-05-31
- Data Source
  KAKENHI-PROJECT-18730307
[Presentation] 回収期間法と貨幣の時間価値-新日本製鐵株式會社の事例より-2007
- Author(s)
  堀井悟志
- Organizer
  日本原価計算研究学会第33回全国大会
- Place of Presentation
  慶應義塾大学
- Year and Date
  2007-10-20
- Data Source
  KAKENHI-PROJECT-18730307
[Presentation] A Japanese-Style Capital Investment Decision-Making: Consideration of the Time Value of Money in Payback Period Method2007
- Author(s)
  Satoshi Horii and Yasuyuki Kazusa
- Organizer
  The 4th Asia-Pacific Management Accounting Research Forum
- Place of Presentation
  西南財経大学(中国)
- Year and Date
  2007-07-28
- Data Source
  KAKENHI-PROJECT-18730307
[Presentation] A-Japanese Style Capital Investment Decisio-Making: Consideration of the Time Value of Money in Payback Period Method2007
- Author(s)
  Satoshi HORII and Yasuyuki KAZUSA
- Organizer
  The 4th Asia-Pacific Management Accounting Forum
- Place of Presentation
  Southwestern University of Finance and Economics (Chengdu, Sichuan, China)
- Data Source
  KAKENHI-PROJECT-18730307
[Presentation] 回収期間法と貨幣の時間価値-新日本製鐵株式會社の事例より-2007
- Author(s)
  堀井悟志
- Organizer
  日本原価計算研究学会第33回全国大会
- Place of Presentation
  慶應義塾大学
- Year and Date
  2007-10-20
- Data Source
  KAKENHI-PROJECT-18730307
[Presentation] 予算管理の戦略的行動への影響に関する経験的研究
- Author(s)
  堀井悟志
- Organizer
  日本原価計算研究学会全国大会
- Place of Presentation
  横浜国立大学，神奈川
- Data Source
  KAKENHI-PROJECT-24730401
[Presentation] Accounting rhythms in product innovation 7th conference on performance measurement and management control
- Author(s)
  Akroyd, C., S. Horii and N. Sawabe
- Organizer
  7th conference on performance measurement and management control
- Place of Presentation
  Barcelona, Spain
- Data Source
  KAKENHI-PROJECT-24730401

1. KAZUSA Yasuyuki (20121494)

# of Collaborated Projects: 3 results

# of Collaborated Products: 6 results
2. SAWABE Norio (80278481)

# of Collaborated Projects: 3 results

# of Collaborated Products: 4 results
3. KAZIWARA Takehisa (30292080)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
4. MIZUNO Ichiro (70174034)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
5. MARUTA Okihiro (70325588)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
6. USHIO Sumitaka (90551747)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
7. NAGASAKA Yoshiyuki (00268236)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. SHINODA Tomoya (50378428)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. SATO Hiroto (80454974)

# of Collaborated Projects: 1 results

# of Collaborated Products: 7 results
10. YOKOTA Eri (20277700)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. YOSHIDA Eisuke (20330227)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. SAKAGUCHI Junya (10364689)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. FUJINO Masafumi (60361862)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
14. TOBITA Tsutomu (60435154)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. KAWAI Ryuji (30368386)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. LI En (40612875)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
17. WADA Junzo (30182976)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
18. Asada Takayuki (10143132)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. 水島多美也 (80299693)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
20. 大浦啓輔 (20452485)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
21. 平井裕久 (40399019)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
22. Cullen John

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
23. Akroyd Christopher

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
24. 浅田孝幸

# of Collaborated Projects: 0 results

# of Collaborated Products: 1 results

Horii Satoshi 堀井 悟志

堀井 悟志 ホリイ サトシ

HORII Satoshi 堀井 悟志

Research Projects

Research Products

Co-Researchers

Empirical research on management accounting change and digital transformationPrincipal Investigator

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The effects of DX on management accountingPrincipal Investigator

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Case study on the interactions between amoeba management and the other management systemsPrincipal Investigator

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Study on management control with clinical knowledge: Action research(Fostering Joint International Research)Principal Investigator

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Rebuilding Budgetary Control Systems of Japanese Firms

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Study on management control with clinical knowledge: Action researchPrincipal Investigator

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Study on Japanese management control practices

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The empirical study on the role of management accounting in business succession: In terms of strategizing and capabilitiesPrincipal Investigator

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Theoretical and experiential research which unifies the production management and the strategic management accounting in manufacturing company

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Practice-based study in the role of management accounting in new product development "strategizing"Principal Investigator

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Field study and modeling of strategic capital investment decision making and its impact on performance accountingPrincipal Investigator

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Theoretical Research on New Perspectives on Management Accounting and their Application for Globalization

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[Book] 戦略経営における予算管理2015

Author(s)

Horii Satoshi 堀井悟志

堀井悟志ホリイサトシ

HORII Satoshi 堀井悟志