management control

role of management accountant

performance management

public sector

Strategy

performance measurement

non-profit organization

原価計算

管理会計

Humanities & social sciences, Accounting, Accounting

Apr. 2017 - Present
Nihon University, College of Economics, Professor

Apr. 2007 - Mar. 2017
Nihon University, College of Economics, Associate Professor

Apr. 2004 - Mar. 2007
Nihon University, College of Economics, Lecturer

Apr. 2003 - Mar. 2004
Hitotsubashi University, 大学院商学研究科, 助手

Apr. 2000 - Mar. 2003
Hitotsubashi University, Graduate School, Division of Commerce

Apr. 1997 - Mar. 2000
Senshu University, 大学院 経営学研究科

Mar. 1997
Keio University, Faculty of Economics

日本会計研究学会学会賞
公的部門における管理会計の統合プロセス

日本原価計算研究学会学会賞
米国連邦政府における原価計算の制度化

国際公会計学会研究奨励賞

★Human Resource Development of Management Accountants
Masafumi Fujino
The Journal of Cost Accounting Research, Aug. 2020, Not refereed, Invited
Lead

★Managers' use of Management Accounting in the Reciprocal Interactions
Masafumi Fujino; Yan Li
Melco Journal of Management Accounting Research, Apr. 2016, Refereed, Not invited
Lead

Kumamoto Airport: Post-quake recovery and concession
Masafumi Fujino
ていくおふ, Sep. 2023, Not refereed, Not invited
Lead

Report on a Questionnaire Survey of Environmental Management in Japanese Manufacturing Companies
Hiroshi Ozawa; Asako Kimura; Hiroyuki Suzuki; Tatsumasa Tennojiya; Masafumi Fujino
Economic Research, Oct. 2021, Not refereed, Not invited

公的部門における組織間連携とコントロール―拡張的ネットワークを対象とする議論にむけて―
Keita Inoue; Yoshitaka Shirinashihama; Masafumi Fujino
成蹊大学経済学部論集, Jul. 2019, Not refereed, Not invited

アウトカム業績情報を利用するための制度的枠組み―米国連邦政府の業績測定フレームワーク―
藤野雅史
産業経営プロジェクト報告書 一般研究, Mar. 2017, Not refereed, Not invited
Lead

Innovation Process of Management Accounting in the U.S. Federal Government
Masafumi Fujino
會計, Feb. 2014, Not refereed, Invited
Lead

Performance and Financial Management in Social Infrastructure Maintenance and Updating
Masafumi Fujino
Transportation & Economy, Jul. 2013, Not refereed, Invited
Lead

Design of Management Accounting Systems at Itoyokado
Akira Maeda; Hiroto Kataoka; Masafumi Fujino
産業経理, Jul. 2012, Not refereed, Not invited

Public Management Reform and New Perspective on Management Accounting Research
Masafumi Fujino
The Journal of Management Accounting, Japan, May 2012, Not refereed, Not invited
Lead

複数の予算と複数の標準―管理会計生成プロセスの一断面―
Masafumi Fujino
経済集志, Oct. 2011, Not refereed, Not invited
Lead

政府の管理会計（下）
会計人コース, Sep. 2009, Not refereed, Not invited
Lead

公的部門における管理会計の統合プロセス
Masafumi Fujino
会計プログレス, Sep. 2009, Refereed, Not invited
Lead

政府の管理会計（上）
会計人コース, Aug. 2009, Not refereed, Not invited
Lead

経営理念を実践する管理会計
会計人コース, Jul. 2009, Not refereed, Not invited
Lead

米国連邦政府における原価計算の制度化
FUJINO Masafumi
原価計算研究, Mar. 2009, Refereed, Not invited
Lead

米国連邦政府における原価計算の制度と実践
藤野 雅史
会計検査研究, Sep. 2008, Not refereed, Not invited
Lead

年金積立金の管理・運営主体におけるマネジメント問題
藤野 雅史
紀要（日本大学経済学部経済科学研究所）, Mar. 2008, Not refereed, Not invited
Lead

マネジメントプロセスにおける業績測定システムの利用
藤野 雅史
会計検査研究, Sep. 2007, Not refereed, Not invited
Lead

自律的組織における管理会計とその進化
日本企業研究のフロンティア, Mar. 2007, Not refereed, Not invited
Lead

政府管理会計論の再構築
『企業価値創造の管理会計』同文舘出版, Mar. 2007, Not refereed, Not invited
Lead

ミクロ・マクロ・ループとしての管理会計システム
企業会計, Mar. 2007, Not refereed, Not invited
Lead

ガバナンス改革における業績改善と管理会計
藤野 雅史
公会計研究, 2007, Refereed, Not invited
Lead

アメリカ政府の予算制度改革と管理会計論の展開
藤野 雅史
會計, Dec. 2005, Not refereed, Not invited
Lead

公的部門における業績測定システムの設計と利用
藤野 雅史
公会計研究, May 2005, Not refereed, Not invited
Lead

キリンビールにおけるカンパニー制のもとでのEVAとBSC
挽文子
企業会計, May 2004, Not refereed, Not invited
Lead

多様なステークホルダーの連携を組み込んだ戦略マップ―スマートシティ会津若松の事例―
南雲岳彦; 藤野雅史
京都大学経営管理大学院経営研究センター・ワーキングペーパー, 12 Jul. 2022, Not refereed, Not invited
Corresponding

Performance management systems in Japanese culture: Amoeba Management and Collectivity
Masafumi Fujino; Norio Sawabe
Controlling—Zeitschrift für erfolgsorientierte Unternehmenssteuerung, 2019, Not refereed, Not invited
Lead

定性的研究の改善に向けて
藤野雅史; 横田絵理
原価計算研究, Sep. 2018, Not refereed, Invited
Lead

Effects of disaggregated performance measures among managers with interdependent self-construal
Masafumi Fujino; Yan Li; Norio Sawabe
Melco Management Accounting Research Discussion Paper Series, Sep. 2018, Not refereed, Not invited
Lead

The Role of Management Accounting in the Process of Interactions among Organizational Members
Yan Li; Masafumi Fujino
産業経営研究所Working Paper Series, May 2018, Not refereed, Not invited

The role of multi-layered accounting departments in combining abstract accounting measures and local knowledge: A case study in a Japanese manufacturing company
Masafumi Fujino
10th ENROAC Conference, Jun. 2015, Refereed, Not invited
Lead

Performance Measurement Systems for Managing Exploration/Exploitation Tensions within and between Organizational Levels
Masafumi Fujino; Yan Li; Norio Sawabe and Satoshi Horii
AAA 2015 Management Accounting Section (MAS) Meeting, 02 Dec. 2014, Refereed, Not invited
Lead

公的アカウンタビリティの意義
日本会計研究学会スタディグループ最終報告書, Sep. 2010, Not refereed, Not invited
Lead

わが国における原価計算の導入と発展―文献史的研究―
日本会計研究学会課題研究委員会
最終報告書, Sep. 2008, Not refereed, Not invited

業績管理と予算編成の統合プロセス―アメリカ連邦政府と州政府の取り組み―
平成19年海外行政実態調査報告書（会計検査院上席研究調査官）, Mar. 2008, Not refereed, Not invited
Lead

企業組織と管理会計の研究
日本会計研究学会特別委員会
最終報告書, Sep. 2007, Not refereed, Not invited

公的組織におけるトータル・システムとしての管理会計
日本銀行金融研究所ディスカッション・ペーパー・シリーズ, Jul. 2007, Not refereed, Not invited
Lead

管理会計が拓く公共経営の新時代 (学会ルポ 日本会計研究学会第64回大会)
藤野 雅史
企業会計, Dec. 2005

★The Role of the Management Accountant: Local Variations and Global Influences
Masafumi Fujino, Contributor, Management Accountants in Japan, Masafumi Fujino
Routledge, 2018, Not refereed
9781138941359

★日本の管理会計研究
藤野雅史, Contributor, 第8章 戦間期の企業組織と予算管理の導入・利用, 藤野雅史
中央経済社, Aug. 2015, Not refereed
9784502154218

★自律的組織の経営システム
澤邉紀生; 中川優, Joint work, 185-233, 澤邉紀生,中川優
森山書店, Jul. 2009, Not refereed

ＳＷＯＴ分析＆ＢＳＣを活用したＫＰＩ監査の実務と実例
藤野雅史; 嶋田利広; 若山恵佐雄; 斉藤恭明; 上月和彦; 小形実昇龍; 加藤かおり, Joint work, 第３章 シンプルＢＳＣ理論
マネジメント社, Mar. 2024
9784837805182

Basis & Practice of Management Accounting in Public Sectors
Joint work, （独）統計センターにおける管理会計実践, 藤野雅史,柏木恵,大西淳也
同文舘出版, Sep. 2020, Not refereed

ケース 管理会計
藤野雅史; 大西淳也, Contributor, 第22章 行政管理会計, 藤野雅史・大西淳也
中央経済社, Nov. 2017, Not refereed
9784502246418

公共経営の変容と会計学の機能
Contributor, 第7章 公共経営における原価計算の機能と課題―コスト情報の計算と利用―
同文舘出版, Dec. 2016, Not refereed

公共部門のマネジメント
Contributor, 1-17, 19-60, 127-168
同文舘出版, Jun. 2016, Not refereed
9784495204815

インタンジブルズの管理会計
櫻井通晴, Joint work, 241-252, 櫻井通晴
中央経済社, Mar. 2012, Not refereed

原価計算の導入と発展
山本浩二, Joint work, 31-48, 159-195, 211-235, 山本浩二
森山書店, Jun. 2010, Not refereed

バランスト・スコアカード
小松章編著, Single work, 175-198, 小松章編著
『現代の財務経営６ 経営分析・企業評価』, Apr. 2009, Not refereed

非営利組織の受益者に対する説明責任―質問票調査による実態調査―
尻無濱芳崇; 井上慶太; 藤野雅史
日本会計研究学会第82回全国大会, Sep. 2023, Not invited

Performance measure in lateral relations: being aware of indebtedness and considerate of interdependent performance concerns
The 13th Conference on New Directions in Management Accounting, Dec. 2022, European Institute for Advanced Studies in Management, Not invited

Community capacity and accountability: A case of transportation service development for the elderly
Masafumi Fujino; Keita Inoue; Yoshitaka Shirinashihama
EAA 2021 Virtual Congress, May 2021, European Accounting Association, Not invited

Use of performance measures by managers with interdependent self-construal
Masafumi Fujino; Yan Li; Norio Sawabe
The 12th Conference on New Directions in Management Accounting, Dec. 2020, Not invited

管理会計「機能」の人材育成
Sep. 2019, Japanese Cost Accounting Association, Invited

Effects of disaggregated performance measures among managers with interdependent self-construal
Masafumi Fujino; Yan Li; Norio Sawabe
11th Conference on New Directions in Management Accounting, Dec. 2018, Not invited

福祉サービス開発における住民の巻き込みとコントロール：交通課題解決プロジェクトの事例
井上慶太,尻無濱芳崇,藤野雅史
日本会計研究学会 第77回大会, Sep. 2018, Not invited

管理会計担当者の業務経験と能力蓄積―Ａ社の事例研究―
藤野雅史,片岡洋人,木村麻子
日本原価計算研究学会 第44回全国大会, Aug. 2018, Not invited

Disaggregated Performance Measures from a Collectivistic View
Masafumi Fujino; Yan Li; Norio Sawabe
European Accounting Association 2018 Annual Congress, Jun. 2018, Not invited

組織メンバーの相互作用を促進する管理会計の役割
日本会計研究学会 第76回全国大会, Sep. 2017, 日本会計研究学会, Not invited

定性的研究の改善に向けて
日本原価計算研究学会 第43回全国大会, Sep. 2017, 日本原価計算研究学会, Not invited

Incomplete Performance Indicators in the Process of Reciprocity
The 11th ENROAC Conference, Jun. 2017, Not invited

Performance Indicators in the Cultural Context
The 10th Conference on New Directions in Management Accounting, Dec. 2016, Not invited

Performance measurement systems for lateral coordination among lower managers
Asia Pacific Interdisciplinary Research in Accounting (APIRA) 8th Conference, Jul. 2016, Not invited

The role of multi-layered accounting departments in combining abstract accounting measures and local knowledge: A case study in a Japanese manufacturing company
10th European Network for Research on Organizational and Accounting Change, Jun. 2015, Not invited

The role of multi-layered accounting departments incombining abstract accounting measures and local knowledge:A case study in a Japanese manufacturing company
10th European Network for Research on Organizational and Accounting Change, Jun. 2015, Not invited

Performance Measurement Systemsfor Managing Exploration/Exploitation Tensionswithin and between Organizational Levels
AAA 2015 Management Accounting Section Meeting, Jan. 2015, American Accounting Association, Not invited

Performance measurement systems for managing exploration/exploitation tensions at multiple organizational levels
8th Conference on New Directions in Management Accounting 2014, Dec. 2014, European Institute of, Not invited

Management control systems for exploration and exploitation: A case study of a manufacturing company
Global Management Accounting Research Symposium 2014, Jun. 2014, University of New South Wales, Not invited

Management control systems for exploration and exploitation: A case study of a manufacturing company
European Accounting Association 2014 37th Annual Congress, May 2014, European Accounting Association, Not invited

Management Control Systems for Flexibility and Efficiency: A Case Study of a Manufacturing Company
7th Conference on Performance Measurement and Management Control, Sep. 2013, Not invited

Innovation Process of Management Accounting in the U.S. Federal Government
日本会計研究学会第72回全国大会, Sep. 2013, Not invited

Managing accounting implementation and engineers’ networking: Mitsubishi Electric, 1921-1932
7th Asia Pacific Interdisciplinary Research in Accounting, Jul. 2013, Not invited

Managing accounting implementation and engineers’ networking: Mitsubishi Electric, 1921-1932
European Accounting Association 36th Annual Congress, May 2013, Not invited

Designing process of Management Accounting for Leaning and Innovation
日本原価計算研究学会2012年度産学連携コストフォーラム, Mar. 2013, Not invited

Management Accounting and Modernization of Technology and Organization
日本原価計算研究学会第38回全国大会, Sep. 2012, Not invited

行政経営改革は管理会計研究に何をもたらしたのか
日本管理会計学会2011年度全国大会・統一論題, Oct. 2011, Not invited

日本における管理会計の生成と変化
前田陽
日本原価計算研究学会第37回全国大会・自由論題, Sep. 2011, Not invited

Management control systems, strategising and time: A case study of a Japanese Manufacturing company
Norio Sawabe
Global Management Accounting Symposium 2011, Jun. 2011, Not invited

Management control systems and strategising: A case study of a Japanese manufacturing company
European Accounting Association 2011: 34th Annual Congress, Apr. 2011, Not invited

Management control systems and strategising: A case study of Japanese manufacturing company
Norio Sawabe; Masaru Nakagawa
The 4th New Zealand Management Accounting Conference, Nov. 2010, Not invited

アメリカ州政府の業績管理
国際公会計学会第13回全国大会, Sep. 2010, Not invited

Multiple ontology of a strategic initiative: A case study of a Japanese manufacturing company
Norio Sawabe; Masaru Nakagawa
European Accounting Association 33rd Annual Congress 2010, May 2010, European Accounting Association, Not invited

公的アカウンタビリティの意義
日本原価計算研究学会関東部会, Mar. 2010, 日本原価計算研究学会, Not invited

米国連邦政府における原価計算の制度化
日本原価計算研究学会, Sep. 2008, Not invited

公的部門における管理会計の統合プロセス
日本会計研究学会, Sep. 2008, Not invited

業績管理と予算編成の統合プロセス〜アメリカ連邦政府と州政府の取り組み〜
会計検査院テクニカル・セミナー, Mar. 2008, Not invited

The Role of Performance Measurement Systems in Public Management Reforms
4th Conference on Performance Measurement and Management Control, Sep. 2007, Not invited

The Conversion of Role Expectation about Cost/Management Accounting:The Expansion of Decision-Making
Kataoka Hiroto
European Accounting Association, Apr. 2007, Not invited

ガバナンス改革における業績改善と管理会計
国際公会計学会, Sep. 2006, Not invited

Implementation and Evolution of Management Accounting System
Fumiko Hiki/Katsuhiro Ito
European Accounting Association, Mar. 2006, Not invited

アメリカ政府の予算制度改革と管理会計論の展開
日本会計研究学会, Sep. 2005, Not invited

Present
Japan Management Accounting Professionals Association

Present
Japan Accounting Association

Present
Japan Cost Accounting Association

日本管理会計学会

国際公会計学会

関係性を構築するための管理会計の利用に関する研究
Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research, Apr. 2017 - Mar. 2020
藤野雅史