上埜 進Prof. and Dr. Susumu Ueno)

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SUSUMU UEN
O'S
Curriculum VITAE

    as of January 1, 2010


 The Latest Information on Professor Susumu Ueno, his research subjects and research resources can be searche

d. on ReaD & Researchmap at  http://researchmap.jp/read0031962/

 

 Nationality: Japan      City of Birth: Takaoka-city, Toyama, Japan 
 Business Address: Graduate School of Accountancy, Konan University,
 8-9-1, Okamoto, Higashi-nada-ku, Kobe-city, 658-8501, Japan
 Office Phone:
81-78-431-4341

 

 Education  
D.B.A. 1991    School of Accountancy, College of Business and Administration, Southern  Illinois University at Carbondale       Southern Illinois University Carbondale
M.B.A. 1986    School of Business and Management, University of Maryland at College Park  

[Maryland Business School]

B. A.  1969    Faculty of Economics, Toyama University, Japan.  
 

  

Academic Interests

Teaching:  Managerial Accounting and Financial Accounting

Research:  Management and accounting practices of MNEs, Cross-cultural studies, Accounting education, and Research methodologies
Teaching Experience
2006.4 - Present  Professor, Graduate School of Accountancy, Konan University

1997.4 - 2006.3   Professor, Faculty of Business Administration, Konan University

1995.4 - 1997.3   Associate Professor, Faculty of Business Administration, Konan University

1991.11- 1995.3  Associate Professor, Faculty of Economics, Kanazawa College of Economics

1989.4 -1991.11  Assistant Professor, Faculty of Economics, Kanazawa College of Economics

Visiting Research Professor


2002.4-2002.9 Visiting Research Professor, School of Accountancy, University of Nebraska Lincoln

 Professional Membership  

President (2010- ) of the Asia-Pacific Management Accounting Association (APMAA.), a member of the Steering   Committee (2002-) of APMAA., and an editorial advisory and review board member (2006-)of "Asia-Pacific  Management Accounting Journal."   

Vice President (2008-2011) of the Japanese Association of Management Accounting (JAMA.), President of the Kansai-Chubu Region (2005-2007), a managing director of the board (2002-), a member of the editorial board of "The Journal of Management Accounting, Japan" (1994-).

A Councilor (2007-2013) of the Japan Accounting Association

A Board of Director (2010-2013) of the Japan Cost Accounting Association (JCAA.)

A member of the American Accounting Association (AAA.) 

 

 Publication; Books
 
管理会計の基礎 第3版工業簿記・原価計算の基礎管理会計 第4版  Books 日本の多国籍企業の管理会計実務工業簿記・原価計算演習 第3版原価計算の基礎 第2版


(Single-authored)

Management Accounting: A Quest for Corporate Value,” Ze-imu Ke-iri Kyo-ka-i (4th Ed. 2008; 3rd Ed. 2007, 2nd Ed. 2004, 1st Ed. 2001.)

Budget Control Practices among U.S. and Japanese Companies; Cross-cultural Approach,” Moriyama-Shoten (2nd Ed. 1997, 1st Ed. 1993 )

The Influence of Culture on Budget Control Practices in the U.S.A. and Japan: An Empirical Study,” U.M.I, 1992.

 (Editor and Author)

"Management Accounting Theory: A Problem Solving Approach,"Ze-imu Ke-iri Kyo-ka-i, 20011

Fundamentals of  Factory Bookkeeping and Cost Accounting,” Ze-imu Ke-iri Kyo-ka-i, 2009

Fundamentals of Management Accounting,” Ze-imu Ke-iri Kyo-ka-i (4th Ed. 2010, 3rd Ed. 2009, 2nd Ed. 2007, 1st Ed. 2005.)

Factory Bookkeeping and Cost Accounting,” Ze-imu Ke-iri Kyo-ka-i (3rd Ed. 2008, 2nd Ed. 2007, 1st Ed. 2005) 

Fundamentals of Cost Accounting,” Ze-imu Ke-iri Kyo-ka-i (2nd Ed. 2008, 1st Ed. 2003)

Management Accounting Practices among Japanese MNEs: Findings from a Mail Questionnaire Survey,” Ze-imu Ke-iri Kyo-ka-i , 2007

 (Co-authored)
Mamagement Accouting: Lecture,” Ze-imu Ke-iri Kyo-ka-i , 2008

Japanese Cost Management,” Imperial College Press, 2000 

Cost Management in Japanese Companies,” Doubunkan-Shuppan, 1999.

Management Accounting: A Textbook,” Zeimu Ke-iri Kyokai (3rd Ed. 2003, 2nd Ed. 2000, 1st Ed. 1995.) 

Accounting for Citizens' Life,” Moriyama-Shoten, 1993.
 

Publication; Dictionaries and Handbooks
   
Management Accounting Handbook,” Tokyo-Keizai-Joho- Shuppan, 2008

Accounting Dictionary,(6th Ed.)” Doubunkan-Shuppan, 2007.

Basic Cost Accounting Dictionary,” Hakuto-Shobo, 2004.

Management Accounting Handbook,” Tu-ou-Keizaisha, 2000

Management Accounting Dictionary,” Doubunkan-Shuppan, 2000.                            

Publication; Translations  (from English to Japanese)
Sen-riyaku Ko-uri Kei-ei,” Doubunkan-Shuppan, 1992 (Written by Parker, L. D., K. R. Ferris, and D. T. Otley, “Accounting for the Human Factor,” 1989)

Kodou Kai-keigaku no Kiso Riron,” Doubunkan-Shuppan, 1989 (Written by Knee, D., and D.Walters, “Strategy in Retailing: Theory and Application,” 1985)

 

 Publication: Papers 

 

The Locus of Decision-Delegation among Japanese Multinational Enterprises: An Empirical Study, (Susumu Ueno and Paul Scarbrough ,Brock University), Proceedings of The 6th APMAA Forum, Asia-Pacific Management Accounting Association, 2010.

"An Influence of International Convergence of Accounting Standards on Management Accounting: Firm Performance Measures," Accounting, 177 (2), 2010.

“The Locus of Decision-makings among Japanese Multinational Enterprises: An Empirical Study,” Konan Business Review (issued by Konan University), Vol.2, 2008, 115-129.     

“An Influence of LicensingQualifying Examinations on Management and Cost Accounting Education: A Survey Study," The Journal of Cost Accounting Research (issued by JCAA), 31 (2), 2007, 54-61.

“Present Graduate and Undergraduate Accounting Education; An Analysis from the Global Perspective ,” 2005 Hirao-Toro Research Report, (issued by Konan University), 2007, 603-656.

“An Influence of Licensing Examinations on Management and Cost Accounting Education: A Survey of Course Content,” Konan Business Review (issued by Konan University), 47(1), 2008, 33-51.

“The Locus of Decision-makings among Japanese Multinational Enterprises,” BI Annual Research Report, 1(1)(2005) (issued by Konan University), 2006, 49-68.

“Research Methods and Perspectives in Accounting,” Accounting, 164 (5), 2003, 1-14.

“Performance Metrics and Corporate Value: A Management Accounting View" Accounting, 160 (1), 2001, 27-38.  

“Estimating Corporate Value based on a Present Value Method and VBM,” Konan Business Review (issued by Konan University), 40(3.4), 2000, 1-35.

“Current Issues of Profit Management: Building up Corporate Value,” The Journal of Cost Accounting Research (issued by JCAA)," 23 (1), 1999, 12-24.

“Initiating Consolidated Budgetary Control Systems in Diversified MNEs,” Konan Business Review," 38 (1), 1997, 65-82.

“Group Accounting Perspectives on Profit Management in Diversified MNCs: Installing a Consolidated Monthly Budgetary Control System at a Divisional Level,” Accounting, 151 (4), 1997, 42-54.

“Role of Empirical Studies in Management Accounting Research," Accounting, 151 (2), 1997, 66-78.

“Profit Management in MNCs: Exploring a Conceptual Framework," Accounting, 150 (4), 1996, 108-119.

“Global Profit Management Systems in MNCs; A New Perspective in International          Management Accounting," Konan Business Review, 36 (1), 1996, 71-94.

“Frontier Issues in Stakeholder Management,” The Annual Report of the Institute of Economic Research, Kanazawa College of Economics, March 1995, 29-42.

“Managing Companies in Today's Turbulent Business Environment,” Journal of Kanazawa College of Economics, 28 (1), 1994, 1-17.

“Some Thought on Methods in Cross-national Management Accounting Research,” Accounting, 145 (3), 1994, 48-59.

“The Comparative Influence of Culture on Budget Control Practices in the United States and Japan,” The International Journal of Accounting (issued by University of Illinois), 28 (1), 1993, 17-39.

“Research Methods in Empirical and Cross-cultural Studies,” The Annual Report of the       Institute of Economic Research, Kanazawa College of Economics, March 1993, Japan, 1-18.

“Culture and Management Characteristics of the U.S.A. and Japan,” The Annual Report of the Institute of Economic Research, Kanazawa College of Economics, March 1993, 99-118.

“The Influence of Culture on Budget Control Practices in the U.S.A. and Japan: An Empirical Study,” Journal of International Business Studies (issued by AIB), 23 (4), 1992, 659-674.

"The Influence of Culture on Budget Control Practices in the U.S.A. and Japan: An Empirical Study,” Accounting, 141 (6), 1992, 93-109.

“Banking on Technology, “Journal of Kanazawa College of Economics, 25 (3), 1992, 19-38.

“The Influence of Culture on Budget Control Practices: A Study of Manufacturing Companies in the U.S.A. and Japan,” Proceedings of the 2nd World Conference of Academy of International Business -Japan Region, 1991. 99-121.

“Financial Attributes of Companies Electing Early Adoption of SFAS No. 52; An Empirical Study,” The Annual Report of the Institute of Economic Research, Kanazawa College of Economics, March 1991, 1-31.

"The Black­Scholes Call Option Pricing Model and Tests of the Model: A Review,” Journal of Kanazawa College of Economics, 25 (1), 1991, 23-43.

“A Conceptual Model for Examining Managers' Beliefs and Attitudes Toward Budget Control Systems: A Cultural Perspective,” Journal of Kanazawa College of Economics, 24 (1), 1990, 23-56.

“Statistical Auditing and Classical Variables Sampling,” Journal of Kanazawa College of Economics, 23 (3), 1990, 39-61.

“Capital Budgeting and the Theory of Investment Decisions: A Fundamental Examination,” The Annual Report of the Institute of Economic Research, Kanazawa College of Economics, March 1990, 1-51.

“Financial Attributes of Companies Electing Early Adoption of SFAS No. 52; An Empirical Study,” Journal of Kanazawa College of Economics, 23 (2), 1989, 1-36.

“Time Series Analysis as Applied to Accounting Data,” Journal of Kanazawa College of Economics, 23 (1), 1989, 17-42.

The Influence of Culture on Budget Control Practices in the USA and Japan: An Empirical Study
bullet Susumu Ueno, Uma Sekaran
【Abstract】This article reports the results of a study that hypothesized the influence of culture on six aspects of budget control practices in the United States and Japan. Data were collected through questionnaires from 70 manufacturing companies in the United States and 149 such companies in Japan. Results of data analyses indicate that the Individualism-Collectivism dimension would seem to explain why the U.S. companies, compared to the Japanese companies, tend to use communication and coordination more extensively, build budget slack to a greater extent, and use long-term performance evaluations to a lesser extent. The implications of the results for further research and practice are discussed.

© 1992 JIBS. Journal of International Business Studies (1992) 23, 659–674

Download: http://www.palgrave-journals.com/jibs/journal/v23/n4/pdf/8490282a.pdf
               http://www.palgrave-journals.com/jibs/journal/v23/n4/full/8490282a.html
Repository:RePEc (Germany)

         

 

 External Service


President of the Asia-Pacific Management Accounting Association (APMAA) (2010-Present)

Chief Editor of Asia Pacific Management Accounting Journal (APMAJ)
(2010-Present)

CPA Examiner, Financial Service Agency, Japan, (2008-Present)

Vice President of the Japanese Association of Management Accounting (JAMA) (2008-2011) and  Past President of the Kansai-Chubu Region of JAMA (2005-2007)

Accreditation Committee Member, Accreditation Organization of Professional Accounting School, Japan (AOPAS), (2007-Present)

Chairperson of Kansai Region, Alumni Association of School of Economics of the University of Toyama (2006-2010)

 

Journal Reviewer (Paper Evaluation)

Ad hoc Reviewer, Asia-Pacific Management Accounting Journal, 2009, 2008, 2006 and 2007.

Ad hoc Reviewer, Accounting Progress (issued by The Japan Accounting Association), 2009, 2007.

Ad hoc Reviewer, Review of Quantitative Finance and Accounting, 2008 and 2007.

Ad hoc Reviewer, The Journal of Management Accounting, Japan (issued by The Japanese Association of Management Accounting), 2008, 2006, 2002, 2001.

Ad hoc Reviewer, International Journal of Business Performance Management (IJBPM), 2006.

Ad hoc Reviewer, Social System Research (issued by Ritz-mei-kan University, Japan), 2006.