Directory of Researchers

SAKUMA Tomohiro
Graduate School of Business Administration / Division of Business Administration
Associate Professor
Business / Economics
Last Updated :2022/11/18

Researcher Profile and Settings

Affiliation

  • <Faculty / Graduate School / Others>

    Graduate School of Business Administration / Division of Business Administration
  • <Related Faculty / Graduate School / Others>

    School of Business Administration / Department of Business Administration

Research Activities

Research Areas

  • Humanities & social sciences / Accounting

Awards

  • Mar. 2022 会計科学編集委員会, 会計科学論文賞

    加藤大智, 佐久間智広, 早川翔

    Official journal

  • Sep. 2016 日本管理会計学会, 学会賞(奨励賞)

    佐久間 智広

Published Papers

  • 加藤大智, 佐久間智広, 早川翔

    Mar. 2022, 会計科学, e2021 (5), 1 - 5, Japanese, Co-authored internationally

    [Refereed]

    Scientific journal

  • 日本の管理会計研究における査読論文の特徴:共著関係・著者の属性の視点から

    佐久間智広

    Lead, 松山大学, Feb. 2022, 松山大学論集, 33 (6), 81 - 109, Japanese, Domestic magazine

    Scientific journal

  • マネジメント・コントロール・システムによる情報提供が創造性に与える影響: 実験室実験

    早川翔, 三矢裕, 佐久間智広, 澤田雄介, 田口聡志

    産業經理協會, Oct. 2020, 産業経理, 80 (3), 115 - 125, Japanese

    [Invited]

    Scientific journal

  • A Review of the Literature on Relationship between Creativity and Management Accounting

    深見 佳保, 早川 翔, 佐久間 智広, 三矢 裕

    神戸大学経済経営学会, Aug. 2019, Journal of economics & business administration, 220 (2), 49 - 75, Japanese

  • 日米のデータベースおよび会計基準の違いが販売費及び一般管理費の変動に関する分析結果に与える影響

    佐久間 智広

    Lead, Aug. 2019, 松山大学論集, 31 (3), 73 - 97, Japanese

  • The effect of performance evaluation systems on employee's creative performance : A literature review

    佐久間 智広

    松山大学総合研究所, Oct. 2018, 松山大学論集, 30 (4), 121 - 142, Japanese

  • Nonfinancial performance measures as measures of intangibles : A literature review

    佐久間 智広

    松山大学総合研究所, Apr. 2017, 松山大学論集, 29 (1), 211 - 229, Japanese

  • Partitioning of Variance in Japanese Firms' Financial Information

    Arai Kohei, Sakuma Tomohiro, Kitada Tomohisa, Ogasawara Toru

    The purpose of this short report is to provide the essential results of applying analysis using HLM (Hierarchical Liner Model) to various financial measures.

    群馬大学社会情報学部, 01 Mar. 2016, 群馬大学社会情報学部研究論集, 23, 127 - 130, Japanese

  • The Influence of Managers on Their Business-Units' Performance

    Sakuma Tomohiro

    This paper investigates whether and how managers affect their business-unit's performance. Although it is often assumed that managers can exert idiosyncratic influence on their business-units' performance, this is neither theoretically consistent nor empirically tested. Using proprietary archival data from a bakery firm, DONQ Co., LTD., I estimate the shop managers' effect on the units' performance and find them to be statistically and economically significant. I further show that the estimated manager-specific effects are associated with their career and age.

    日本管理会計学会, 2016, 管理会計学 : 日本管理会計学会誌 : 経営管理のための総合雑誌, 24 (1), 27 - 46, Japanese

    [Refereed]

  • Sakuma Tomohiro

    <p>This paper examines the measurement of the human resources for management control. Human resources are the most important part of intangibles that are the firm resources to generate sustained competitive advantage. Despite this, Because of the difficulty to measure the value of human resource, it is hard to manage human resource strategically. This paper summarizes and synthesizes extant research on measurement the value of human resource, and provide new insights that will help stimulate future research.</p>

    公益財団法人 メルコ学術振興財団, 2016, Melco Journal of Management Accounting Research, 9 (1), 43 - 55, Japanese

    [Refereed]

  • The Effects of Managers' Performance Evaluation Biases on Promotion Decisions

    小笠原 亨, 佐久間 智広, 三矢 裕

    日本会計研究学会, 2016, 会計プログレス = Accounting progress, 17 (17), 95 - 106, Japanese

    [Refereed]

  • SAKUMA Tomohiro, ARAI Kohei, SENOO Takeyoshi, SUEMATSU Eiichiro

    財務・非財務指標のそれぞれで投資とその効果の因果関係をマネジャーに明示することが,複数の投資案への資源配分の意思決定にどのような影響を与えるのかを検証した。学部学生を被験者とした実験室実験の結果,非財務指標による因果関係の明示が,投資から効果発現までのタイムラグがある投資案への資源配分の意思決定を改善することが示された。一方で,財務指標では意思決定は改善されなかった。

    日本原価計算研究学会, Mar. 2015, The Journal of cost accounting research, 39 (1), 76 - 86, Japanese

    [Refereed]

  • Sakuma Tomohiro, Liu Meiling, Miya Hiroshi

    神戸大学, Aug. 2013, Journal of economics and business administration, 208 (2), 67 - 89, Japanese

MISC

  • 創造性 (特集 業務改善のヒントを発掘 管理会計10のエビデンス)

    佐久間 智広

    中央経済社 ; 1948-, Jun. 2021, 企業会計 = Accounting, 73 (6), 783 - 787, Japanese

  • -

    Tomohiro Sakuma

    Lead, Jun. 2020, Accounting, 72 (6), 6 - 7, Japanese

    [Invited]

    Introduction commerce magazine

  • -

    Tomohiro Sakuma

    Lead, May 2020, Accounting, 72 (5), 6 - 7, Japanese

    [Invited]

    Introduction commerce magazine

Books etc

  • 実務に活かす管理会計のエビデンス

    加登 豊, 吉田 栄介, 新井 康平

    Contributor, 第26章, 中央経済グループパブリッシング, 27 Apr. 2022, ISBN: 4502420018

  • 販売費及び一般管理費の理論と実証 (【メルコ学術振興財団研究叢書9】)

    安酸, 建二, 新井, 康平, 福嶋, 誠宣

    Contributor, 第2章,第3章,第6章, 中央経済社, 03 Jun. 2017, Japanese, ISBN: 450223141X

Presentations

  • The Role of Flexible Targets in Rebalancing Incentives

    David H. Erkens, Tomohiro Sakuma, Jason D. Schloetzer

    日本管理会計学会2021年全国大会, 27 Aug. 2021, Japanese

    Oral presentation

  • What affect performance evaluation? Analyses of archival data in a retail bakery chain

    Tomohiro Sakuma

    2018 APMAA Annual Conference, Oct. 2018, English, Asia-Pacific Management Accounting Association, Waseda University, Japan, International conference

    Oral presentation

  • The relationship between HR practices and turnover intention in elderly care sector

    Yoshinori Shibara, Tomohiro Sakuma

    Global Conference on Business Management and Social Sciences 2018, Sep. 2018, English, ABM conferences & University of Modern Science, Radisson Blu Hotel, United Arab Emirates, International conference

    Oral presentation

  • -

    Tomohiro Sakuma, Toru Ogasawara, Sho Hayakawa

    日本管理会計学会2018年度全国大会, Aug. 2018, Japanese, The Japanese Association of Management Accounting, Keio University, Japan, Domestic conference

    Oral presentation

  • -

    Tomohiro Sakuma, Kenji Yasukata, Hiroshi Miya

    日本会計研究学会第76回全国大会, Sep. 2017, Japanese, Japan Accounting Association, Hiroshima University, Japan, Domestic conference

    Oral presentation

  • -

    Tomohiro Sakuma

    The Japan Intellectual Capital Management Association, Oct. 2016, Japanese, The Japan Intellectual Capital Management Association, Ariston Hotel Kobe, Japan, Domestic conference

    [Invited]

    Invited oral presentation

  • -

    佐久間智広, 福嶋誠宣

    日本管理会計学会2016年度全国大会, Sep. 2016, Japanese, The Japanese Association of Management Accounting, Meiji University, Japan, Domestic conference

    Oral presentation

  • -

    Tomohiro Sakuma, Kenji Yasukata, Hiroshi Miya

    日本原価計算研究学会第42回全国大会, Aug. 2016, Japanese, The Japan Cost Accounting Association, Chuo University, Domestic conference

    Oral presentation

  • -

    Tomohiro Sakuma, Toru Ogasawara, Hiroshi Miya

    日本会計研究学会大74回大会, Sep. 2015, Japanese, Japan Accounting Association, Kobe University, Japan, Domestic conference

    Oral presentation

  • -

    Toru Ogasawara, Kohei Arai, Tomohiro Sakuma, Kenji Yasukata

    日本管理会計学会2015年度全国大会, Aug. 2015, Japanese, The Japanese Association of Management Accounting, Kindai University, Japan, Domestic conference

    Oral presentation

  • -

    Tomohiro Sakuma, Kenji Yasukata, Hiroshi Miya

    The Japanese Association of Management Accounting, Kansai and Chubu Regional Meeting, Nov. 2014, Japanese, The Japanese Association of Management Accounting, Kuwansei Gakuin University, Japan, Domestic conference

    Oral presentation

  • -

    Tomohiro Sakuma, Kohei Arai, Takeyoshi Senoo, Eiichiro Suematsu

    日本原価計算研究学会第40回全国大会, Sep. 2014, Japanese, The Japan Cost Accounting Association, Kobe University, Japan

    Oral presentation

  • -

    佐久間智広, 安酸建二, 三矢裕

    日本管理会計学会2014年度全国大会, Sep. 2014, Japanese, The Japanese Association of Management Accounting, Aoyama Gakuin University, Japan, Domestic conference

    Oral presentation

  • -

    Tomohiro Sakuma

    日本管理会計学会関西・中部部会,日本原価計算研究学会関西部会(共催), Oct. 2013, Japanese, Kyoto University, Japan, Domestic conference

    Oral presentation

Research Projects

  • 予算目標の期中調整が従業員の行動および業績に与える影響

    佐久間 智広

    日本学術振興会, 科学研究費助成事業 若手研究, 若手研究, 松山大学, 01 Apr. 2021 - 31 Mar. 2024

  • 知の活用と探索に対する管理会計の役割の研究

    三矢 裕, 佐々木 郁子, 安酸 建二, 坂口 順也, 窪田 祐一, 田口 聡志, 河合 隆治, 大浦 啓輔, 福島 一矩, 妹尾 剛好, 新井 康平, 尻無濱 芳崇, 劉 美玲, 佐久間 智広, 小笠原 亨

    Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (B), Grant-in-Aid for Scientific Research (B), Kobe University, 01 Apr. 2019 - 31 Mar. 2023

  • Empirical research on the relationship between the performance evaluation system and the behavior of employees

    The Melco Foundation, 国際研究交流助成, Matsuyama University, Aug. 2019 - Sep. 2020

  • An empirical research on personnel control using managerial accounting data

    The Melco Foundation, 研究助成, Kobe University, Jul. 2013 - Jun. 2014