Kyushu University Academic Staff Educational and Research Activities Database
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Okihiro MARUTA Last modified date:2023.06.27

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

Graduate School
Undergraduate School
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Academic Degree
Doctor of Economics
Country of degree conferring institution (Overseas)
Field of Specialization
Managerial Accounting
Total Priod of education and research career in the foreign country
Research Interests
  • Target Costing
    keyword : Cost Management
  • Amoeba Management Accounting
    keyword : management accounting
  • Balanced Scorecard
    keyword : management accounting
  • internal audit
    keyword : management accounting
Academic Activities
1. Adachi.S, Mizuno.M, Maruta.O, Management Accounting for Healthcare, World Scientific, 117-130, 2022.02.
2. Monden, Y. et al.ed., Value-Based Management of The Rising Sun, World Scientific Publishing, 2006.11.
3. feedforward management accounting.
1. Adachi,S., Mizuno,M., and Maruta,O, Effects of Cost Allocation Method Change on Patient Profitability Evaluation: A Case of Ability-to-Bear Principle, Management Accounting for Healthcare, 115-128, 2022.01.
2. 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.
3. Suemori,Y., Adachi,S., and Maruta,O, Using the Balanced Scorecard to Improve Management in Healthcare Facilities, Journal of Medical Safety, 2017.10.
4. 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.
5. A Geneaology of Target Costing.
6. Incorporating "Regional Contribution" Perspective into Balanced Scorecard.
7. target cosintg practice at the development of PUBLICA in Toyota.
8. reciprocal principle in responsibility accounting.
9. MARUTA,Okihiro, Strategic Control and Feedforward Management Accounting, Value-Based Management of The Rising Sun, pp.127-137, 2006.11.
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.