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Johei Oshita Last modified date:2019.05.09



Graduate School
Undergraduate School


E-Mail
Homepage
http://www.econ.kyushu-u.ac.jp/oshita
Phone
092-802-5506
Fax
092-802-5506
Academic Degree
Doctor of Economics(Kyushu University)
Country of degree conferring institution (Overseas)
No
Field of Specialization
Cost accounting, Management accounting
Total Priod of education and research career in the foreign country
01years03months
Outline Activities
Main Areas of Research

1 Methodology in cost accounting field
2 Analytical method in management accounting techniques
3 French management accounting
4 French management control
5 Japanese management accounting

Among 5 items above, I spend more time on No3 and No4 items than the others.
Research
Research Interests
  • The possibility od governance control :the mitigation of paradox among competitiveness, value creation and sustenability
    keyword : accounting, control, governance, internal control, paradox, France
    2015.04~2019.03.
  • An idea of governance control
    keyword : Accounting, Control, Governance, Internal control, internal audit
    2009.06~2015.03.
  • Subsumption of governance concept within French control theory by way of internal control

    keyword : Internal control, Control, Governance, Management accountiing, France
    2008.04~2010.03.
Current and Past Project
  • The subsumption of the concept of governance under the French management control theory through the internal control
  • A study on the relationship between corporate governance and management accounting in France
    SUMMARY OF RESEARCH PROJECT
    First of all, this research subject "A study on the relationship of corporate governance and management control in France" began from the discussion over the recognition of the paradox of control and its countermeasure. This is just in the relation to the discussion over the balance scorecard that has been developed in North America, and as the result of that discussion, a new framework of French management control has come to be newly created. The main target of research of this year was to recognize how the concept of corporate governance has been understood and in that way it has been included in the French management control framework.
    We can summarize the result of research briefly as follows. In case we see the argument of management control trying to include the concept of corporate governance, we had to pay attention to the point where the new development of internal control became an opportunity for it. And following the French case, we paid attention to the internal control aspect of corporate governance. By doing so, it has become little by little clear that while the prescription of internal control as a law not only enabled that manage the paradox of control, but also can lead that advances the management of risk from the inside automatically. In short, by making the French management control a material for this research, we tried to clarify the mechanism in which the and are combined and, therefore we could arrange successfully the relationship among corporate governance, internal control, and management control by using two concepts such as “paradox” and “risk.”
  • The great authors of management control, edited by Henri Bouquin, Professor at Paris Dauphine University, France.
Academic Activities
Books
1. Management Accounting.
2. Nishimura A., H.Ono, J.Oshita (ed.),Basic Cost Accounting, chuokeizai-sha, 2010..
3. Johei OSHITA, Comptabilite de gestion francaise contemporaine: Comptabilite, Control, Gouvernance, Chuou-keizai sha, 2009..
4. N.Inoue, I.Osaki, J.Oshita, T.Ogawa, K.Kitamura, A.Kimura, T.Sugino, M.Takano, A.Nishumura, T.Mizushima,Basic Management Accounting,(edited by A.Nishimura and J.Oshita),Chuoukeizaisha,2007..
5. Y. Monden, K. Miyamoto, K.Hamada, G. Lee, T. Asada, N. Harada, Y. Monden, K. Suzuki, S. Hiraoka, N. Ogura, N. Hoshi, N. Kaneda, W. Zaramdini, E. Yokota, M. Kosuga, K. Lee, K. Ito, E. Sugamoto, H. Miya, M. Hoque, N. Imai, M. Aghdasi, F.M. Sobhani, Y. Minag, Value-Based Management of the Rising Sun, World Scientific Publishing Co., J. OSHITA, The Basic Idea of French Analytical and Management Accounting: A Comparative Analysis of Management Accounting in France, The U.S. and Japan , in Y. Monden, K. Miyamoto, K.Hamada, G. Lee, and T. Asada (co-ed.), Value-Based Management of the Rising Sun, World Scientific Publishing Co., 2006, pp.455-469., 2006.08.
6. International Development of Management Accounting, edited by A.Nishimura and J.Oshita,Kyushu-daidaku Shuppankai,2003,293p..
7. Johei Oshita, A consideration of international comparison of management accounting: Tableau de bord and Balanced score card , in Globalisation and diversification of international economy 1, edited by S.Kai and K.Hamasuna, Kyushu Univ. Press,2002..
8. Original book is : H.Bouquin,Comptabilite de gestion,Paris,Press Universitaires de France,Collection ,1997..
9. Johei Oshita,French Management Accounting: industrial accounting,analytical accounting, management accounting,Doubunkan,1996,269p..
Reports
1. Johei OSHITA, Subsumption of governance concept within French control theory by way of internal control,in Grants-in-Aid for Scientific Research, Basic Research(C),No.20530413, 2009-2011, 262p.
(summary)
In this research, a survey of the philosophy and methodology of governance control is provided. At first, two three-layer structures of the same type but with different directions have appeared with the institutionalization of the evaluation of internal control as a turning point. The descending three-layer structure of is a top-down structure. The ascending three-layer structure of disciplines and supports the governance mechanism, although this structure is connected with the descending three-layer structure by way of internal control. The latter is called “governance control.” Capturing the move to institutionalization through the concept of governance control is an attempt to create a new area for control theory..
2. Johei OSHITA, A study of cooperation between corprate gouvernance and management accounting in France,in Grants-in-Aid for Scientific Research, Basic Research(C),No.18530353, 2007-2008, 100p..
3. Study Group Report in Japan Accounting Association: J.Oshita, A study on current trends of French analytical accounting, in A comparative study of the Plan Comptables in the world(edited by K.Nomura.).
4. Book Review : A.Nishimura, Management Accounting: feed forward and Asian perspectives, Palgrave Macmillan,2003, in kigyou kaikei,Vol.56.No.6,2004,pp.134..
5. Book Review : S.Ueno,Y.Nagasaka & Y.Sugiyama,Fundamentals of Cost Accounting,Zeimukeiri Kyokai,2003, in Zeikei Seminar,Vol.48,No.10,2003,p.42..
6. Book Review : S.Ueno,Management Accounting : for the value creation,Zeimukeiri kyoukai,2001, in Kaikei,Vol.160,No.7,2001,pp.151-154..
Papers
1. J.OSHITA, Why do not you control governance? : Connecting the Board of Directors and Management Accounting, The Indusrtial Management and Accounting, The Japan Indusrtial Management and Accounting Institute,Vol.78, No.4, 2019,pp.4-15..
2. Johei Oshita, Control Paradoxes and Governance Control : What the Business Model means, Jounal of Political Economy(KEIZAGAKU=KENKYU),June 2018, pp.55-83.
3. Johei OSHITA, Control Paradoxes and Business Model: A Decipherment of H.Bouquin's Control Theory, Journal of Political Economy(KEIZAIGAKU=KENKYU) ,Vol.84. No.1, June 2017, pp.1-34..
4. Johei Oshita,What is the diffusion of management accounting innovations?: from the Perspective of the Development and Change of Management Accounting, Keizaigaku=Kenkyu(Journal of Political Economy),Vol.83, No.1, June 2016, pp1-27.
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5. Johei OSHITA,How does management accounting tackle the environment, society and governance?, The Journal of Management Accounting, Japan, The Japanese Association of Management Accountiing, Volume 23,No,2 2015, pp.3-16.

Abstract: This paper aims to present the viability of “governance control”, a method that the author finds more appropriate in tackling the environment, society and governance.It is necessary that a control theory must accept competitive edge, value creation, and sustainability as contradictory factors and respond to them flexibly.These factors contain long- and short-term temporal paradoxes, financial and nonfinancial paradoxes, and paradoxes between internal aspects and external ones of companies. How do we tackle the wide variety of paradoxes or restrictions in companies? Different from the conventional control in management, it emphasizes the development of systems of control that consider not only the inside, but also the outside of companies, that is, more outward looking management control that prioritizes social/external aspects.In short, based on the discussion, this paper tries to construct a new control theory by clarifying the viability of “governance control”. .
6. Johei Oshita, The viability of governance control

This paper aims to present the necessity and viability of governance control, a method that the author finds more appropriate than controlling management in the current circumstances. This opinion is based on the following understanding of the present situation in the fields of control theory and management accounting theory. For better content in the future, it is necessary to analyze a significant number of practical cases within control theory, as well as to elaborate the theory itself. It is also necessary to incorporate the latest trends and the essentials of new theories in neighboring disciplines including Financial accounting/Financial reporting, Internal control/Internal audit, and Company law/Corporate governance. By conducting the above-mentioned practices, control theory is approaching a stage in which we need to reconsider the concept in its entirety as well as the matters relevant to the inside and outside of control theory.
As is described in this paper, the author has a personal feeling that control theory must accept competitive edge, value creation, and sustainability as contradictory factors and respond to them flexibly. These factors contain a variety of temporal paradoxes (long- and short-term), financial and nonfinancial paradoxes, and paradoxes between internal aspects and external ones of enterprises. At the same time, we should closely observe the growing tendency of companies and organizations to autonomously introduce a series of rules and recommendations on internal control, which are provided by many international public agencies and private organizations, into control theory as voluntary regulations lately. Examples include the set of rules that the Committee of Sponsoring Organizations of the Treadway Commission (COSO) proposed in the wake of corporate governance. The International Integrated Reporting Council (IIRC), which has recently attracted attention, proposed a new form of external reporting that merges information on environment, society, and governance (ESG information) with financial information. Analysts of control theory should not neglect these trends.
How do those in favor of control theory respond to the wide variety of requests or restrictions in companies? As soon becomes evident, this paper seeks the optimal approach to the question of governance levels. Different from the conventional control in management, it emphasizes the development of systems of control that consider not only the inside, but also the outside, that is, more outward looking management control that prioritizes social/external aspects. In short, this paper tries to construct a new control theory by clarifying the necessity and viability of governance control.
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7. Competitive Strategy and Cost Accounting in Health Care: through a Comparative Analysis between the Time-driven ABC and the UVA method.
8. Johei OSHITA,Paradox of control and management accounting: A significance of " Relevance Lost", The Annual Report of Economic Science(Kyushu Keizaigakkai Nenpo), No.50, December 2012, pp.19-31.
(Abstract)The year 2012 marks the passage of just a quarter century since Kaplan and Johnson’s publication of Relevance Lost: The Rise and Fall of Management Accounting (1987). When this book was published, it had such an enormous impact on the field of management accounting that it was said to have caused a continental shift. However, thus far, nobody has clearly answered the questions regarding the significance of this book and how it should be positioned in the study of management accounting. Unsure whether the act of asking such questions is meaningful, I have been studying management accounting for the past 30 years, always conscious of Relevance Lost.
In consideration of the abovementioned context, we examine how the relevance of accounting was lost from three viewpoints: first, Kaplan and Johnson’s view in their book Relevance Lost—a criticism of accounting from within the area of accounting study; second, the production viewpoint; and third, the viewpoint focused on the capital market, that is, VBM, as referred above.
Based on our recognition of these three views of how relevance was lost, this paper aims to clarify the roles that management accounting should play in the interactive relationships of the three agents (production site, capital market, and headquarters) by understanding the demands of the production site and the capital market from the perspective of the headquarters (or the management planning department). This viewpoint of control requires an expansion of our perspective from the management level to governance or even to corporate social responsibility (hereinafter abbreviated as CSR, which includes strategic CSR). In the process of such an expansion, the contemporary significance of this viewpoint will be confirmed and the reality of the change in the business environment of contemporary corporations that calls for such a viewpoint will be revealed.
Following these discussions, in the conclusion, we have redefined the significance of Relevance Lost after a quarter century by comparing ABC and TDABC.
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9. Johei OSHITA,Is the Time-Driven Activity-Based Costing the Development of Cost Accounting?: from the standpoint of French Management Accounting,KAIKEI(Accounting),Vol.180, No.6, pp.125-139..
10. J. OSHITA, What is the development of cost accounting, Accounting(Kigyo Kaikei), Vo.63, No.8, 2011, pp.4-12.
The author’s management accounting /management control framework discusses four points, one of which is to “consider the development of management accounting from the economic modeling of the corporate organization.” In this paper, I would like to open the discussion on “what does the development of cost accounting entail” with this point. As fodder for the analysis, I will discuss the current topic of time-driven activity-based costing (TDABC). Therefore, the aim of this paper is to consider what the development of cost accounting entails while shedding light on the significance of the emergence of TDABC from the perspective of French management accounting. Activity-base costing (ABC) emerged from earlier debate on “relevance lost,” and its orientation towards activity-based criteria has become the basis of the development of French management accounting. Given this, how will TDABC be evaluated and how will it come to be oriented ?.
11. Johei Oshita, Philosophy and methodology of governance control: from the argument about the internal control, The Journal of Management Accounting,Japan, Vol.19,No.2 2011,pp.81-100.
[Abstract]
In this paper, a survey of the philosophy and methodology of governance control is provided. At first, two three-layer structures of the same type but with different directions have appeared with the institutionalization of the evaluation of internal control and its auditing as a turning point. The descending three-layer structure of management, control and auditing is a top-down structure, the mechanism of which is traditional management control. The ascending three-layer structure of governance, internal control and internal auditing disciplines and supports the governance mechanism, although this structure is connected with the descending three-layer structure by way of internal control that is a component of the structure. The latter is called “governance control.” Thereafter, two types of governance control philosophy have been proposed. One is the U.S.-type governance control philosophy, the other is the French-type philosophy. Capturing the move to institutionalization through the concept of governance control is an audacious attempt to create a new area for control theory.
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12. Johei OSHITA, A framework of governance control : Its idea and methodology,Accounting(Moriyama Shoten), Vol.176, No.6,2009.
The two points that have been clarified in the above examination are summarized below:
First, with corporate governance as a source of momentum, internal control theory has undergone new developments. In COSO [1992], internal control theory centered on risk was proposed, while in COSO ERM [2004], internal control theory was considered as risk-based management. Through this type of internal control, French control theory has attempted to subsume the governance concept from the standpoint of managing risk and value, and has come to adopt the research strategy of ‘governance control’ as a feature of control theory.18 In conformity to the trend in this area, in which the United States plays a leading role, some changes in control theory have also occurred in France.
Second, as one of those changes in control theory, the mechanism of ‘control governance’ and ‘governance control’ has been clarified. Thus, the provisions of the internal control system enforced from the outside facilitate ‘control governance’ (paradox management), and at the same time, derived ‘governance control’ centering on risk and value management, by emphasizing governance as internal control. This is the mechanism of ‘control governance’ and ‘governance control.’
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13. A Framework of Governance Control :Subsumption of governance concept within French control theory by way of internal control.
14. Subsumption of governance concept within French control theory by way of internal control.
15. Oshita,J.,Management control and corporate governance:French perspective,KAIKEI(Accounting),Vol.127,December,pp.13-27..
16. J.Oshita,The Structure of the Method UVA and its Historical Meanings : From the Perspective of Comparison with the Method ABC, Keizai-Ronso(The Economic Review),Kyoto University Economic Society,Vol.178,No.4,2006,pp.29-49..
17. The Basic Idea of French Analytical and Management Accounting: A perspective of International Comparative Management Accounting, The Journal of Cost Accounting Research,Vol.30,No.1,2006,pp.1-9..
18. Management Accounting in the Paradox of Managment,Kaikei,Moriyama-shoten,Vol.165,No.1,2004,pp.81-94..
19. French Management Accounting:Its Methodology and Perspective,Kaikei,Moriyama shoten,vol.163,No.3,2003,pp.178-193..
20. Management Accounting in the face of Modern Management,Kigyou Kaikei,Chuokeizai-sha,vol.55,No.4,2003,pp.116-117,No.5,2003,pp.100-101,No.6,2003,68-69..
Presentations
1. Gregory Wegmann (IAE Dijon, University of Burgundy, France) Johei OSHITA (Kyushu University, Japan), A comparison between Japanese and French cost management – Contingency and institutional perspectives, The Asia-Pacific Management Accounting Association: The 14th Annual Conference (APMAA 2018), 2018.10.
2. J.Oshita, Why do you control the governance? : What connects the Bord of Directors and Management accounting, 77th Japan Accounting Association, at Kanagawa University, Yokohama City, 2018.9.6..
3. J.OSHITA, Paradox of Control and Governance Control : What is the Construction of Business Model ? , Japan Cost Accounting association, 2017. 9.11 in Kansai University.
4. 大下 丈平, Control Paradoxes and Business Model:Seeking for measures to control governance
  , The 12th NJU-Kyudai-RUC Joint conference “ Sino-Japanese Economic Development and Multinational Corporation Management”, 2017.06, Of late, management control has come to recognize and seek for measures to mitigate grave paradoxical situations in corporate management. For example, there are paradoxes between the long term and the short term, financial affairs and non-financial affairs, the whole and the part, and the inside and the outside of an entity. The French control theory makes these paradoxical concepts as the basis of its framework. The “change theory” of sociological management accounting originating from the UK is trying to take a methodological standpoint to attract paradoxes. The purpose of this paper is to discuss how it is possible to recognize and mitigate those paradoxes, focusing on the paradox concepts of control..
5. Johei OSHITA, Paradox of control and Business Model: from the research of French Management Accounting, Japanese Accounting Association, Granship in Shizuoka Prefecture, 14th September,2016.
(Summary) Of late, management control has come to recognize and seek for measures to mitigate grave paradoxical situations in corporate management. For example, there are paradoxes between the long term and the short term, financial affairs and non-financial affairs, the whole and the part, and the inside and the outside of an entity. The French control theory makes these paradoxical concepts as the basis of its framework. The “change theory” of sociological management accounting originating from the UK is trying to take a methodological standpoint to attract paradoxes. The purpose of this presentation is to discuss how it is possible to recognize and mitigate those paradoxes, focusing on the paradox concepts of control.
The structure of this presentation is as follows. In the next section, the author will confirm the recognition of paradoxes in the French management control theory in conjunction with the four hypotheses of management control formulated by the author, and then refer to the methodological position in the “change theory” of sociological management accounting originating from the UK. In both, the author will confirm that they are now facing the circumstances wherein the paradoxical situations must be made the basis for constructing their theoretical frameworks.
In Section III, the author will consider how we can deal with these paradoxes. The presentation will seek to clarify the relationship between the paradoxical situations of control and the business model, as seen in the French management control theory, to find out how to recognize and mitigate the paradoxes. Based on the above considerations, the author would like to focus on constructing a framework for a new control theory..
6. Johei Oshita,What is the diffusion of management accounting innovations?: MSH/GPM and ABC/TDABC
(Abstract)
Conventional theories on the historical development of management accounting are sometimes discussed as the process of change and diffusion of management accounting innovations. One of the basic theories used in such cases is the sociological method of the Actor–Network Theory (ANT). This paper starts by reviewing how the significance of Alcouffe et al. (2008) was assessed by three French researchers who tried to elucidate one facet of the change in French management accounting through the ANT.
This paper seeks to historically and theoretically clarify the significance of the “diffusion of management accounting innovations” by considering the research activities and network of H. Bouquin, an authority on French management accounting, with reference to two pairs of management accounting tools—the Method of Sections Homogeneous (MSH) and the Georges Perrin Method (GPM), once used in France, and Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC), created in the U.S. in the 1980s.
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7. Johei Oshita, The Possibility of Governance Control : Around the Diversification of Values and Management Accounting, The Japanese Accounting Association, the 73th Annual Meeting in Yokohama National University,September 5-6, 2014..
8. Johei OSHITA, Competitive Strategy and Cost Accounting in Health Care: we learn a meaning of TDABC from Kaplan R.S. & M. E. Porter (2011) , Japan Accounting Association, the 72th Annual Meeting in Chubu University..
9. Johei OSHITA,Paradox of Control and Management Accounting: A significance of “Relevance Lost”, The 38th Conference of Japan Cost Accounting Association in Yokohama National University. Main theme: Theory and Practice of Management Accounting: the 25years from “Relevance Lost”. During from Sep. 7th to Sep. 9th..
10. J.Oshita, Paradox of Control and Management Accounting: A significance of “Relevance Lost”, the 37th Conference, Kyushu Branch of Japanese Management Accounting Association, Seinan Gakuin University.
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11. Johei OSHITA,The Time-driven ABC is a development of cost accounting? : From a perspective of French management accounting theory, The 70th Annual Conference of Japan Accounting Association, Kurume University, September 17-19.
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12. How the management control framework takes in the concept of governance? : An idea of governance control, Management Accounting Seminar jointly organized by The Melco Foundation and the Kyushu Division of the Japanese Management Accounting Association, 2011.1.29, in Fukuoka University..
13. Johei OSHITA, Idea and Methodology of Governance Control, from the Argument on Internal Control, The 2010th Japanese Association of Management Accounting, Waseda University,2010.9.4-5. .
14. Johei OSHITA, Management Accounting in Depression, The 2nd Japanese Management Accounting Association Forum 2010 and The 1st meeting of Kansai-Chubu division of Japanese Management Accounting Association 2010, in Osaka Gakuin University, 2010/07/17..
15. Johei OSHITA, Subsumption of governance concept within French control theory by way of internal control: An idea of governance control, The 5th Asia-Pacific Management Accounting Forum, The Asia- Pacific Management Accounting Association,The Centre for Media Education and Studies,Beppe University,Japan..
16. Johei OSHITA, An idea of governance control, THe 68th Japan Accounting Association, in Kwansei Gakuin Univ., 2-4 Sep. 2009..
17. Johei OSHITA, Subsumption of governance concept within French control theory by way of internal control, The 67th Japanese Accounting Association, in Rikkyo University, 10th Sep. 2008..
18. The Inclusion of the concept of Governance into the Management Accounting and Control framework through internal Control :Business Risk and Management Accounting.
19. Johei OSHITA, Management Control and Corporate Governance:French Approach, The 66th Annual Conference of Japan Accounting Association 2007, at the Matsuyama University..
20. Johei OSHITA, The structure of French‘Unites de Valeur Ajoutee’method and its historical meanings : in comparison with the ABC method, Japan Accounting Association, 9/2006, in Senshu UNiversity..
21.  Japanese Contribution to Management Control Practices and Theories,in The 3rd Asia-Pacific Management Accounting Forum, Asia-Pacific Management Accounting Association(Hotel Fukuoka Garden Palace,30-31 March 2006)

 This report discusses the work of five great authors of management control in Japan. In particular, the interrelationships between the tools, techniques and concepts introduced by these great authors will be discussed and a matter of argument in the field of management control will be clarified. The five are Taiichi Ohno (1912-1990), Masaaki Imai(1930-), , Yasuhiro Monden(1940-), Michiharu Sakurai(1940-), and Akira Nishimura(1938-). The discussion that follows is in the order of the names mentioned..
22. After the “Relevance Lost” dispute in North America, French management accounting (in the wide sense) research has attracted increasing world interest. French analytical accounting, traditionally emphasizing technology, is now reinforcing its organizational aspect. Once it made a relative retreat from the economic calculation function that was its main attribute, it became known as management accounting. And now, a new type of French management accounting has emerged, characterized by a signal function with cause-and-effect relevancy as one of its important internal attributes. This strengthens the connection with management control systems. We are witnessing the birth of a new French management accounting style.
This presentation is built on two axes of analysis. The first is the axis of the economic calculation function and the signal function, which are obtained through a historical analysis of analytical and management accounting in France (see Bouquin, 1997). The second is the axis of technological emphasis and organizational emphasis. This study discusses the subject of management accounting, in particular its methodology and characteristics, based on these two axes. My intention is to proceed by examining the specifics of French cases as one way to gain a broader perspective on the more general issues of management accounting research..
Awards
  • Johei OSHITA, Contemporary French Management Accounting, chuoukeizai-sha, 2009, 240p, 2010 Best Book Award, The Japanese Association of Management Accounting
  • Johei OSHITA,French Management Accounting,Doubunkan,1996,269p., 1997 Best Book Award, Japan Cost Accouting Association
Social
Professional and Outreach Activities
Nothing particular in the past 5 years except the above item..