KOSUGI Masatoshi

J-GLOBAL         Last updated: Oct 1, 2019 at 11:40
 
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Name
KOSUGI Masatoshi
Affiliation
Hirosaki University
Section
Faculty of Humanities and Social Sciences
Job title
Associate Professor
Degree
Ph. D.(Hokkaido University)
Research funding number
10734197

Research Areas

 
 
  • Management / Accounting / Management Accounting

Academic & Professional Experience

 
Apr 2016
 - 
Today
Associate Professor, Faculty of Humanities and Social Sciences, Hirosaki University
 
Apr 2014
 - 
Mar 2016
Lecturer(full-time), Department of Business Administration, Faculty of Economics, Kanazawa Seiryo University
 

Education

 
Apr 2011
 - 
Mar 2014
Doctoral Program Student (completion), Graduate School of Economics and Business Administration, Hokkaido University
 
Apr 2008
 - 
Mar 2011
Master's Program Student (completion), Graduate School of Economics and Business Administration, Hokkaido University
 
Apr 2004
 - 
Mar 2008
Department of Economics, Hokkaido University
 

Committee Memberships

 
Apr 2018
 - 
Today
Accounting History Association (Japan)  Secretary
 

Awards & Honors

 
Jul 2014
The Fellowship Prize from Japan Society for Management Accounting
 

Published Papers

 
Satoshi KUMATA, Masatoshi KOSUGI
Journal of Innovative Regional Research Center   (5) 17-25   Feb 2019
Masatoshi KOSUGI
Studies in the humanities and social sciences   (2) 101-112   Feb 2017
Study on concept and operation of quality cost in the United Kingdom
Masatoshi KOSUGI
Ph.D. thesis (Hokkaido University)      Mar 2014
Masatoshi KOSUGI
The Journal of Cost Accounting Research   38(2) 102-112   Mar 2014   [Refereed]
Masatoshi KOSUGI
Journal of Japan Society for Management Accounting   18(1) 27-39   Oct 2013   [Refereed]
The Transition and Function of Quality Cost : Case Study Review in the United Kingdom
Masatoshi KOSUGI
Business and Accounting Research   1 53-60   Dec 2012   [Refereed]
Masatoshi KOSUGI
Economic Studies   61(4) 59-73   Mar 2012

Misc

 
Attempt and problem of management construction starting from natural cultivation method
HUANG Xiao chun, Keikichi KATO, Masatoshi KOSUGI, Shuko NAITO
Journal of Innovative Regional Research Center   (5) 29-32   Feb 2019
Considerations of the attempt to Strengthen Agricultural Competitiveness: A Case Study of the Collaboration between Agriculture and Welfare
Masatoshi KOSUGI and Keikichi KATO
The 30th Asian-pacific Conference on International Accounting Issues Programs & Proceedings   502-509   Nov 2018
Historical Development of the Theoretical Framework of Quality Costing: Consideration about the Limitation of Trade-off Relationship and the Possibility of Process Cost Model
Masatoshi KOSUGI
The 30th Asian-pacific Conference on International Accounting Issues Programs & Proceedings   415-431   Nov 2018
Consideration of management control system focused on improving quality of agricultural crops
Masatoshi KOSUGI
Research collection of the Hirosaki University Young researcher support project   40   Mar 2018
Value added by Natural Cultivation: From the viewpoint of Sales and Processing
HUANG Xiao chun, CARPENTER Victor, Keikichi KATO, Shuko NAITO, Masatoshi KOSUGI
Journal of Innovative Regional Research Center   (4) 35-40   Feb 2018
Possibility and problem of Regional Revitalization by Cloud Funding: a case of agribusiness in Aomori
Satoshi KUMATA, Masatoshi KOSUGI
25-29   Sep 2017
Activation of cultivation method of rice and regional agriculture
HUANG Xiao chun, CARPENTER Victor, Keikichi KATO, Shuko NAITO, Masatoshi KOSUGI
Journal of Innovative Regional Research Center   (3) 47-50   Feb 2017

Books etc

 
KAIKEI NI YORU KEIEI KANRI
Naoki MURATA and Nami AIKAWA (ed.) (Part:Contributor, Process Costing: based on large-scale production (Ⅰ))
May 2012   ISBN:441905770X

Conference Activities & Talks

 
Consideration on the relationship between quality and cost in the 1970's in the U.K.: Case Review of the Milk Marketing Board
Masatoshi KOSUGI
Accounting History Review Conference 2019   11 Sep 2019   
Crowdfunding by inter-organizational collaboration of regional financial institutions
Satoshi KUMATA and Masatoshi KOSUGI
The 17th National Convention, Japan Society for Intellectual Production   21 Jun 2019   
Considerations of the attempt to Strengthen Agricultural Competitiveness: A Case Study of the Collaboration between Agriculture and Welfare
Masatoshi KOSUGI and Keikichi KATO
The 30th Asian-pacific Conference on International Accounting Issues   13 Nov 2018   
Historical Development of the Theoretical Framework of Quality Costing: Consideration about the Limitation of Trade-off Relationship and the Possibility of Process Cost Model
Masatoshi KOSUGI
The 30th Asian-pacific Conference on International Accounting Issues   13 Nov 2018   
Agricultural competitiveness with Quality: possibility of the Collaboration between Agriculture and Welfare
Masatoshi KOSUGI
Accounting Research Seminars   26 Sep 2018   University of Sussex
Management control system to enhance the quality of agricultural crops: Case study of agricultural corporations based on the Collaboration between Agriculture and Welfare
Masatoshi KOSUGI, Keikichi KATO
The 77th National Convention, Japan Accounting Association   5 Sep 2018   
Interorganization collaboration and tasks for new business support through Cloud Funding
Satoshi KUMATA, Masatoshi KOSUGI
The 16th National Convention, Japan Society for Intellectual Production   14 Jun 2018   
A Study on Conceptual Framework about Quality Costing: Is there a trade-off relationship necessary?
Masatoshi KOSUGI
Accounting Research Seminars   1 Nov 2017   University of Sussex
Possibility and problem of regional revitalization by cloud funding: a case of agribusiness in Aomori prefecture
Satoshi KUMATA and Masatoshi KOSUGI
East Japan Liaison Conference 2017   15 Sep 2017   
Historical positioning of the trade-off relationship of quality cost elements in the evolution of quality costing
KOSUGI Masatoshi
The Ninth Accounting History International Conference   8 Sep 2017   
Reexamination of Quality Cost in the 1960's: significance and development of theoretical framework by Feigenbaum
Masatoshi KOSUGI
The 92nd Northeastern Subcommittee, Japan Accounting Association   29 Jul 2017   
A consideration on factors that hinder the application of quality cost
Masatoshi KOSUGI
The 41st convention of The Society of Economics by Hirosaki University   21 Oct 2016   
Consideration on the actual condition of quality cost: Based on the survey of literature in other countries
Masatoshi KOSUGI
The 135th Central Subcommittee, Japan Accounting Association   4 Jul 2015   
Deployment of the Process Cost Model: Consideration as a Tool of Quality Cost Collection
Masatoshi KOSUGI
The 39th National Convention, Japan Cost Accounting Association   30 Aug 2013   
Consideration of the classification of quality cost
Masatoshi KOSUGI
The 14th National Convention, Japan Society for Management Accounting   29 Jun 2013   
The Transition and Function of Quality Cost : Case Study Research in the United Kingdom
Masatoshi KOSUGI
International Conference on Business Management 2012   25 Aug 2012   International Conference on Business Management
Effects and Issues of introducing Balanced Scorecard: Case Study in Agricultural Corporation
Keikichi KATO and Masatoshi KOSUGI
The Japanese Association of Management Accounting Annual Congress 2019   28 Aug 2019   

Research Grants & Projects

 
Creating Regional Innovation using Crowdfunding
ISHII Memorial Securities Research Promotion Foundation: Research grant
Project Year: Aug 2019 - Mar 2021    Investigator(s): KOSUGI Masatoshi
Joint Research with Satoshi KUMATA (Hirosaki University)
Elucidation of Management Control System for Quality by the Collaboration between Agriculture and Welfare
Japan Society for the Promotion of Science: KAKENHI Grant-in-Aid for Young Scientists
Project Year: Apr 2019 - Mar 2022    Investigator(s): Masatoshi KOSUGI
Study on a new approach to Quality Costing in the United Kingdom that does not utilize a trade-off relationship
Japan Society for the Promotion of Science: KAKENHI Grant-in-Aid for Young Scientists B
Project Year: Apr 2017 - Mar 2019    Investigator(s): KOSUGI Masatoshi

Social Contribution

 
The Collaboration between Agriculture and Welfare from the viewpoint of management accounting
[Panelist, Lecturer]  Innovative Regional Research Center Forum  26 Jan 2019
Trends and direction of management accounting
[Lecturer]  Teacher license renewal course 2017  30 Jul 2017
Learning Economics and Management at University: From the viewpoint of management accounting
[Lecturer]  Akita Prefectural Kakunodate High School  University simulated lecture  25 Nov 2016
Historical Change and Development of Quality Cost
[Lecturer]  Research Institute, Kanazawa Seiryo University  A lecture open to the public "Saturday Course"  16 May 2015

Others

 
"Value added by Natural Cultivation," Innovative Regional Research Center Forum
[Comprehensive Moderator, Planning] Hirosaki University, 20/01/2018
"Think about the Natural Cultivation of Rice," Innovative Regional Research Center Forum
[Comprehensive Moderator, Planning] Hirosaki University, 25/01/2017