Makoto KUROKI - My portal

Profile Information

Affiliation: Yokohama City University

Degree: 博士（経営学）

Researcher number: 00736689
J-GLOBAL ID: 201501066718183312
researchmap Member ID: B000245516

External link: https://sites.google.com/view/kurokilabo/home

公共部門における財務情報・非財務情報の有用性、また企業におけるサステナビリティの「社会」の領域（多様性・メンタルヘルス・障がい者雇用）に関する研究を行っています。予算・目標値・財務・顧客・人事・プロセス・ESGなど様々な情報のデータベースを構築し，実証研究を行っています。

科学研究費補助金基盤研究B（2020-2024）、国際共同研究強化（2024-2026）、JSTさきがけ（2023-2027）に採択され、公共部門における会計学、非財務指標、アウトカム、社会的なサステナビリティ、社会シミュレーションの有用性に関する研究を、実証分析、質問紙実験、シミュレーションなどにも拡張させています。ワークライフバランスに関する指標開発やヘルスケア分野と連携・共同研究も行っています。

＜経歴＞
2015年4月横浜市立大学専任講師
2017年4月横浜市立大学准教授
2023年4月横浜市立大学教授
　2024年4月-2025年3月 The University of Melbourne, visiting researcher

＜受賞歴＞
文部科学大臣表彰（科学技術分野）若手科学者賞（2024年度）黒木淳
企業家研究フォーラム賞（学会賞）(2022年度) 森口文博, 山田仁一郎, 黒木淳
非営利法人研究学会学会賞（2019年度）黒木淳
社会関連会計学会奨励賞 (2013年度) 黒木淳

Research Interests

Research Areas

Major Research History

Apr, 2023 - Present

School of Economics and Business Administration, Yokohama City University
Apr, 2017 - Mar, 2023

准教授, 横浜市立大学大学院国際マネジメント研究科
Apr, 2019 - Mar, 2022

Visiting researcher, Board of Audit of Japan
Apr, 2015 - Mar, 2017

Yokohama City University

Major Books and Other Publications

データで変える病院経営

後藤, 隆久, 原, 広司, 田中, 利樹, 黒木, 淳, 今中, 雄一

中央経済社,中央経済グループパブリッシング (発売), Mar, 2022 (ISBN: 9784502419218)
公会計テキスト

黒木, 淳 (Role: Editor)

中央経済社,中央経済グループパブリッシング(発売), Apr, 2019 (ISBN: 9784502295218)
非営利組織会計の実証分析

黒木, 淳

中央経済社,中央経済グループパブリッシング (発売), Mar, 2018 (ISBN: 9784502256516)

Major Papers

Topic Classification of Public Sector Accounting Research: A BERT-based Approach

Kuroki, M., Y. Hirose

Journal of Emerging Technologies in Accounting, Aug, 2025 Peer-reviewedLead authorCorresponding author
Management Control and Employee Motivation in Local Governments and For‐Profit Firms: A Differentiated Replication Study

Hikaru Goto, Makoto Kuroki

Accounting and Finance, Jun 4, 2025 Peer-reviewedLast authorCorresponding author
Review of Empirical Accounting Research on Social Sustainability: Current Status and Research Opportunities

Kuroki Makoto

75(4) 121-142, Feb 28, 2025 Lead authorCorresponding author
Target Difficulty, Psychological Capital, and Work Engagement

Makoto Kuroki, Yoshitaka Shirinashihama

European Accounting Review, 1-23, Jan 19, 2025 Peer-reviewedLead authorCorresponding author
Accrual-Based Deficits and Reducing Fund in Local Governments: An Empirical Study on Interperiod Equity

Makoto Kuroki

(25), Aug, 2024 Peer-reviewedLead authorCorresponding author
Voter rationality, the use of accounting information and voting behavior: evidence from a referendum

Makoto Kuroki

Pacific Accounting Review, 36(1) 1-20, Aug 4, 2023 Peer-reviewedLead authorCorresponding author
Nudging public budget officers: A field‐based survey experiment

Makoto Kuroki, Shusaku Sasaki

Public Budgeting & Finance, 43(3) 3-20, Jul 3, 2023 Peer-reviewedLead authorCorresponding author
Tax-Related Incentives and Expense Allocation in Non-Profit Organizations: Evidence from Japan

Makoto Kuroki, Hiroki Natsuyoshi

The International Journal of Accounting, 58(03), Feb 20, 2023 Peer-reviewedLead authorCorresponding author
地方公共団体におけるIT予算の決定要因と成果

黒木淳

会計検査研究, (66), Sep, 2022 InvitedLead authorCorresponding author
Do non-financial performance and accrual-based cost information affect public sector budgeting?

Makoto Kuroki, Katsuhiro Motokawa

Journal of Public Budgeting, Accounting, & Financial Management, 34(6) 95-116, Nov 12, 2021 Peer-reviewedLead authorCorresponding author
Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment

Makoto Kuroki

Australian Accounting Review, 32(2) 201-213, Oct 25, 2021 Peer-reviewedLead authorCorresponding author
Budget Ratcheting and Debtholders' Monitoring: Evidence from Private Colleges and Universities

Makoto Kuroki, Akinobu Shuto

Journal of Management Accounting Research, 34(2) 163-179, Sep 27, 2021 Peer-reviewedLead authorCorresponding author
Understanding the impact of mandatory accrual accounting on management practices: Interpretation of Japanese local governments’ behavior

Makoto Kuroki, Keiko Ishikawa, Kiyoshi Yamamoto

89(2), 2021 Peer-reviewedLead authorCorresponding author
Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan

Keishi Fujiyama, Makoto KUROKI

Journal of International Accounting Research, 19(3) 91-109, Jul 28, 2020 Peer-reviewed

Major Presentations

Family Governance and Labor Cost Behavior in Private Colleges and Universities

Makoto Kuroki

Aug 11, 2022
Public sector accounting research: Topic modeling for 40 years’ literature

Sep 28, 2021
Impact of Cost Forecast Information on Voting Decisions

Makoto Kuroki

11th INTERNATIONAL EIASM PUBLIC SECTOR CONFERENCE, Sep 28, 2021
The Effect of Nonprofit Governance on Tax-Motivated Expense Allocation

atsuyoshi, H, Kuroki, M

Feb 27, 2021
Performance Budgeting in the Japanese Public Sector

Makoto Kuroki

National Governance and Comprehensive Budget Performance Management in the New Era, Sep 18, 2019 Invited
The Effects of Accrual Information by Transforming from Non-mandatory to Uniform Standards: The case of Japanese local governments

Makoto KUROKI, Keiko ISHIKAWA, Kiyoshi YAMAKOTO

17th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference, Jun 13, 2019
Makoto Kuroki, Yoshitaka Hirose, Katsuhiro Motokawa

Makoto KUROKI

May 30, 2018
Budget Setting and Ratcheting under Zero-Profit Constraint: Evidence from Private Colleges and Universities.

Makoto KUROKI

the 101st Annual Meeting of American Accounting Association, Aug 9, 2017
Earnings Management in Private Colleges and Universities: Evidence from Japan

Makoto KUROKI

the 100the Annual Meeting of American Accounting Association, Aug, 2016

Major Committee Memberships

Apr, 2025 - Present

臨時委員, 独立行政法人評価制度委員会
Nov, 2024 - Present

Editor, Accounting Research Letters, The Accounting and Economic Association of Japan
Nov, 2024 - Present

International Committee 2024-2027, Japan Accounting Association
Nov, 2023 - Present

理事, 日本社会関連会計学会

Major Awards

Apr, 2024

the MEXT Young Scientists' Prize, Commendation for Science and Technology by the Minister of Education, Culture, Sports, Science and Technology

Makoto Kuroki
Jul, 2022

企業家研究フォーラム賞（学会賞）, バイオベンチャーのピボット ―実態と要因分析―, 日本ベンチャー学会

森口文博, 山田仁一郎, 黒木淳
Sep, 2019

学会賞（著書の部）, 『非営利組織会計の実証分析』中央経済社, 非営利法人研究学会

黒木淳
Nov, 2013

奨励賞, 日本社会関連会計学会

黒木淳

Misc.

Development of the Japanese version of the perceived time poverty scale

Takeshi Miura, Koji Hara, Azusa Arimoto, Masato Kaneko, Sayuri Shiraishi, Shingo Matsumura, Shuichi Ito, Kentaro Kurasawa, Yohei Matsuzaki, Makoto Kuroki

PLOS ONE, 20(4) e0320807-e0320807, Apr 1, 2025
A multi‐nudge‐based behavioural insight into ward nurses' respiratory rate measurement: An observational study

Shunsuke Takaki, Koji Hara, Ayana Motoyama, Yuki Kawana, Makoto Kuroki, Shusaku Sasaki

Journal of Clinical Nursing, Aug 9, 2024
Evaluation of planned number of children, the well-being of the couple and associated factors in a prospective cohort in Yokohama (HAMA study): study protocol

Koji Hara, Makoto Kuroki, Sayuri Shiraishi, Shingo Matsumura, Shuichi Ito, Kentaro Kurasawa, Azusa Arimoto, Yohei Matsuzaki

BMJ Open, 14(2) e076557-e076557, Feb 26, 2024
Discrepancy between Caregivers’ Reports and Physicians’ Evaluation of Causative Foods in Food Protein-Induced Enterocolitis Syndrome in Japan: The Japan Environment and Children’s Study

Naoki Kajita, Makoto Kaneko, Makoto Kuroki, Makoto Tomita, Chihiro Kawakami, Shuichi Ito

International Archives of Allergy and Immunology, 1-9, Jan 9, 2024
健康無関心と生活習慣の関連横浜市の行政調査を活用した横断研究

中西博紀, 金子惇, 清水沙友里, 黒木淳, 矢島陽子, 東健一, 岩松美樹, 後藤温

Journal of Epidemiology, 33(Suppl.1) 95-95, Feb, 2023
Fragmentation of ambulatory care among older adults: an exhaustive database study in an ageing city in Japan

Makoto Kaneko, Satoru Shinoda, Sayuri Shimizu, Makoto Kuroki, Sachiko Nakagami, Taiga Chiba, Atsushi Goto

BMJ Open, 12(8) e061921-e061921, Aug, 2022
都市部の高齢者のケアは分断されているデータベースを用いた横断研究

金子惇, 篠田覚, 清水沙友里, 黒木淳, 中神幸子, 千葉大雅, 後藤温

日本プライマリ・ケア連合学会学術大会, 13回 O-5, Jun, 2022
Ecology of medical care for 90+ individuals: An exhaustive cross-sectional survey in an ageing city.

Makoto Kaneko, Sayuri Shimizu, Makoto Kuroki, Sachiko Nakagami, Taiga Chiba, Atsushi Goto

Geriatrics & gerontology international, 22(6) 483-489, Jun, 2022
Development and validation of a Japanese version of the person-centered primary care measure.

Makoto Kaneko, Tadao Okada, Takuya Aoki, Machiko Inoue, Takamasa Watanabe, Makoto Kuroki, Daichi Hayashi, Masato Matsushima

BMC primary care, 23(1) 112-112, May 10, 2022
Family Governance and Labor Cost Behavior

Makoto Kuroki

SSRN Electronic Journal, Feb, 2022 Lead author
超高齢者のecology of medical care:Yokohama Original Medical Databeseを用いた都市部75歳以上住民の悉皆調査

金子惇, 清水沙友里, 黒木淳, 中神幸子, 千葉大雅, 後藤温

日本プライマリ・ケア連合学会学術大会, 12回 np1171-np1171, May, 2021
COVID-19 and health economics

89(2) 196-201, Feb, 2021
特集鼎談デジタル時代に欠かせない「データドリブン経営」の効用

高野知, 黒木淳, 小田島春樹

Best partner, 31(11) 4-14, Nov, 2019
研究開発型大学等発ベンチャーデータを用いた国内における潜在的医療シーズの可視化

新村和久, 正城敏博, 山田仁一郎, 犬塚隆志, 黒木淳

年次学術大会講演要旨集, (34) 530-533, Oct 26, 2019
Accounting Research on Local Government Reporting: Literature Analysis Using Text Mining

Makoto KUROKI, Yoshitaka HIROSE, Katsuhiro MOTOKAWA

ssrn(id 3140932), Apr, 2018
病院・介護施設の地域包括ケアシステムへの対応と経営管理システムの実態 (2014年度(第18回)研究助成「研究要旨」)

黒木淳

Monthly IHEP, (247) 17-19, Nov, 2015
決して多額ではない社会福祉法人の内部留保一方で「6カ月以上」ある法人も一定割合存在 (特集岐路に立つ社会福祉法人激変する経営環境変革は必至)

黒木淳

日経ヘルスケア : 医療・介護の経営情報, (310) 64-67, Aug, 2015
社会福祉法人の内部留保と今後の役割

黒木淳

日経ヘルスケア, (308), Aug, 2015

Teaching Experience

Professional Memberships

Major Research Projects

Research and Development of Social Transformation for Implementing Social Simulation

PRESTO, Japan Science and Technology Agency, Oct, 2023 - Mar, 2027
公共部門における非財務情報の有用性に関する国際共同研究

科学研究費助成事業, 国際共同研究加速基金(国際共同研究強化), 日本学術振興会, Apr, 2023 - Mar, 2026

黒木淳
Usefulness of Non-financial Indicators in the Public Sector

Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (B), Grant-in-Aid for Scientific Research (B), Japan Society for the Promotion of Science, Apr, 2021 - Mar, 2025
社会増減・自然増減を含む人口減少対策のデータ分析と評価

人口減少対策データ分析・調査業務, 福井県, Apr, 2021 - Mar, 2022

黒木淳
Study of service indicators on integrated care facilities toward EBMgt

Japan Agency for Medical Research and Development, Jul, 2018 - Mar, 2020

Makoto KUROKI