Professor Takahito Kondou

Area and Subject Taught Cost Management
Research Theme(s) Performance measurement and management control
Academic Degrees Doctor of Business Administration, Kobe University
Keywords for Research Field Management Control, Performance Evaluation
Office Phone Number Not Public

Research Overview

My research in the fi eld of management accounting is focused mainly on management control systems which provide the basic framework for planning performance evaluation and carrying out performance evaluation. Performance evaluation is currently considered necessary to realize an organization’ s strategy (target) and rejuvenate organizations of all kinds, regardless of whether the organization is commercial or non-commercial. One example of this is a performance evaluation system linked to fi nancial reward On the other hand, there are many questions that need to be answered for planning a performance evaluation for an evaluation: What kind of performance evaluation indicators is eff ective for individual organizations? How should an eff ective balance of fi nancial indicators and non-fi nancial indicators be struck? Should performance be linked to fi nancial reward or not? All of these questions have certainly not yet been answered. Furthermore, even if the elements of a performance evaluation system are properly planned, staff members may show opposition when the system is introduced. To examine various issues related to performance evaluation such as those above, I am taking a quantitative and qualitative approach while also broadening the scope of my research to the manufacturing and service industries.

Notable Publications and Works

  1. 「顧客満足向上を通じた財務成果獲得のためのマネジメントに関する研究」『管理会計学』2015 vol.23, no.2, pp.43-60.
  2. 「日本企業における海外子会社管理 : マネジメント・コントロール概念の検証」『原価計算研究』2014 vol.38, no.1, pp.82-93
  3. 「海外子会社マネジメントの分析フレームワーク : イネイブリング・コントロールの適用可能性」『會計』2013 vol.184, no.1, pp110-124
  4. 「テンションの調整過程と組織成果との関係に関する研究:公立病院の経営改革の事例をもとに」『原価計算研究』2013 vol.37, no.2, pp.75-87.
  5. “Implementation process of management control systems in the municipally owned hospitals: in the case of Nagasaki prefectural hospitals in Japan”, Journal of Computational Science and Engineering, 2010 vol.5, no.1, pp.21-34