Kyushu University Academic Staff Educational and Research Activities Database
Researcher information (To researchers) Need Help? How to update
Okihiro MARUTA Last modified date:2020.06.29

Professor / Department of Accounting System
Department of Industrial and Business System
Faculty of Economics


Graduate School
Undergraduate School


E-Mail *Since the e-mail address is not displayed in Internet Explorer, please use another web browser:Google Chrome, safari.
Homepage
https://kyushu-u.pure.elsevier.com/en/persons/okihiro-maruta
 Reseacher Profiling Tool Kyushu University Pure
Academic Degree
Doctor of Economics
Country of degree conferring institution (Overseas)
No
Field of Specialization
Managerial Accounting
Total Priod of education and research career in the foreign country
00years00months
Research
Research Interests
  • Amoeba Management Accounting
    keyword : management accounting
    2007.10.
  • Balanced Scorecard
    keyword : management accounting
    2003.04.
  • Quality Cost Management
    keyword : management accounting
    2009.07.
  • internal audit
    keyword : management accounting
    2007.10.
Academic Activities
Books
1. Monden, Y. et al.ed., Value-Based Management of The Rising Sun, World Scientific Publishing, 2006.11.
2. feedforward management accounting.
Papers
1. Takehisa Kajiwara, Yuichi Kubota, Okihiro Maruta, Hiroshi Ozawa, Nobumasa Shimizu, Beyond Target Costing: A Field Study at Mazda on Strategic Cost Management for Mass Customization, Discussion Paper, Graduate School of Business Administration, Kobe University, 2020.03.
2. Suemori,Y., Adachi,S., and Maruta,O, Using the Balanced Scorecard to Improve Management in Healthcare Facilities, Journal of Medical Safety, 2017.10.
3. Suemori,Y., Maruta,O., Setoguchi,H., Adachi,S., Strategic Management with BSC in Operation Room, Journal of Medical Safety(e-version), 1-4, 2015.10.
4. A Geneaology of Target Costing.
5. Incorporating "Regional Contribution" Perspective into Balanced Scorecard.
6. target cosintg practice at the development of PUBLICA in Toyota.
7. reciprocal principle in responsibility accounting.
8. MARUTA,Okihiro, Strategic Control and Feedforward Management Accounting, Value-Based Management of The Rising Sun, pp.127-137, 2006.11.
Presentations
1. Okihiro MARUTA, Management Accounting, Risk & Control, and Internal Auditing, Asia-Pacific Management Accounting Conference, 2018.10.
2. Yasuhiko SUEMORI, Okihiro MARUTA, Shunsuke ADACHI, Using the Balanced Scorecard to improve safety management in healthcare facilities, 5th World Congress of Clinical Safety, 2016.09.
3. An Evolution of Management Accounting : Formation and Diffusion of Target Costing.