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多国籍企業委員会
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著書(市販本)
編著『管理会計の基礎』
編著『原価計算の基礎』
甲南大学紹介Konan U.
甲南大学院社会科学研究科
甲南大学院ゼミOB
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甲南大学学部講義
甲南大学上埜ゼミ演習
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立命館会計大学院講義
関西学院大学大学院講義
愛知学院大学院講義
金沢大学(原価計算)講義
岡山大学(会計情報論)講義
2011.3 Indonesia Vist
2011.2 Malyasia Vist
2010.3 Sweden Visit
2010.11 Taiwan Visit
2010.7 US.Visit (AAA)
2010.6 台北訪問
2009.8 US. Visit
2008.12 北京訪問
2008.11 台北訪問
2008.8 US. Visit (AAA)
2008.2 Canada Visit
2007.8 US. Visit (AAA)
2007.7 China Visit(APMAA)
2006.10台北訪問
2006.8 US. Visit (AAA, DC)
2006.1 US. Visit Clearwater
2005.8 US. Visit 西海岸  
2002. 4/1-4/14 ネブラスカ便り
2002. 4/15-4/30 ネブラスカ便り
2002. 5/1-5/12 ネブラスカ便り
2002. 5/13-5/31 ネブラスカ便り
2002. 6/1-6/15 ネブラスカ便り
2002. 6/16-6/30 ネブラスカ便り
2002..7/1-7/15 ネブラスカ便り
2002. 7/16-7/31 ネブラスカ便り
2002. 8/1-8/31 ネブラスカ便り
2002. 9/1-9/19 ネブラスカ便り
2002.1 US Visit: Austin
2000.2 US Visit(B-Schools) 
2001 Chapel Hill滞在(AAA) 
2001.2 US Visit (B-School)
1999.3  US Visit(B-Schools)
1999.2 US Visit (Internship)
1998.2 Malyasia (平生基金)
1990.6 Taiwan (中山大学)

 

 

  

 

 Prof. Dr. Susumu Ueno's Curriculum vitae


This site provides Prof. Dr. Susumu Ueno's Curriculum vitae  pertaining to his academic activities and products.

Susumu Ueno  (1946-, 上埜進) is currently the Chair of the Board of Directors of Asia-Pacific Management Accounting Association   (APMAA) and the Chief-editor of Asia Pacific Management Accounting Journal  (APMAJ).  He is the APMAA President from Jan. 2010 to Dec. 2013. 
 

As a member of the Japanese Association of Management Accounting (JAMA), he is the past Vice President (2008-2011) and the Executive Director from 2002 to 2017. Ueno is the Editor-in-Chief (2014-2017) of The Journal of Management Accounting, Japan (管理会計学) published by JAMA. 
 

The Japanese Association of Management Accounting honored Professor Susumu Ueno with the Special Award (日本管理会計学会特別賞) on September 12, 2014. This award was given in recognition of his contributions to both research and education and his history of service to the academic community. The award has only been presented to highly exceptional individuals, and Professor Ueno is the 13th award recipient since the association’s foundation of July 1991.
 

Ueno is the author of several accounting books: Management Accounting; The Quest for Value, 4th Edition (Zeimu-keiri Kyokai, 2008); Budget Control Practices among U.S. and Japanese Companies; Cross-cultural Approach (Moriyama-Shyoten, 1997 and 1993). He is the editor and coauthor of many books. Ueno has published his research in various journals, including The Journal of International Business Studies, Asia-Pacific Management Accounting Journal, The International Journal of Accounting, Accounting (Kai-kei), The Journal of Cost Accounting Research (issued by Japan Cost Accounting Association), and etc.

Doctor Ueno, Professor Emeritus at Konan University, Japan, received his MBA from the University of Maryland at College Park and his DBA from the Southern Illinois University at Carbondale.
 

 

 

 

 

 

  Curriculum VITAE  as of  February 1, 2018
                            

The Information of  Susumu Ueno (Oct. 31, 2012) can be searched 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
E-mail:
ueno@konan-u.ac.jp
  Office Phone:
81-78-431-4341
 

Education
D.B.A. 1991
    School of Accountancy, College of Business and Administration, Southern  Illinois University at 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

2015.4-
 Professor Emeritus, Konan University
2006.4 - 2015.3  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 (as of March 2018)

Representative Director of the Asia-Pacific Management Accounting Association (APMAA) (2014-),
President
(2010-2013) ,
a member of the Steering  Committee (2002-) .
Editor in chief of Asia-Pacific Management Accounting Journal (APMAJ, APMAA) (2011-),
Editorial advisory and review board member (2006-) .
A member of the American Accounting Association (AAA)
 (1989-)
Editor-in-Chief (2014-2017) of The Journal of Management Accounting, Japan (管理会計学) published by the Japanese Association of Management Accounting (JAMA). 

Chief-editor of The Journal of Management Accounting, Japan, Supplement U (JAMA 20th Anniversary Issue) (2010-2014)
published by the Japanese Association of Management Accounting (JAMA). 
Editorial board of  The Journal of Management Accounting, Japan (JAMA) (1994-2017).

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

Councilor
(2007-2015) of the Japan Accounting Association
Board of Director (2010-2015) of the Japan Cost Accounting Association
(JCAA)

 

 

Publication; Books

管理会計 第4版

工業簿記・原価計算演習 第3版管理会計の基礎 第3版原価計算の基礎 第2版日本の多国籍企業の管理会計実務工業簿記・原価計算の基礎


(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, 200
9

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)

“Management accounting in Japan: current practices” (in) “The Routledge Handbook of Accounting in Asia”, edited by Zhijun Lin (ISBN 978-1-138-18903-4 (pp.87-103), 2018

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 (as of February 2018)

Research Paradigms of the Management Accounting Discipline, Konan Accounting Review (issued by Konan University) Vol.8, 1-27, 2014.

“The Locus of Decision-Delegation among Japanese Multinational Enterprises: An Empirical Study” (Susumu Ueno and Paul Scarbrough), Asia-Pacific Management Accounting Journal 6 ( 2) December, 1-26. 2011.

“Management Accounting Research in Japan: Evolution, Current Status and Way Forward”, Proceedings of the 7th APMAA Conference, Asia-Pacific Management Accounting   Association, November 2011.

“Management Accounting Research in Japan: Evolution, Current Status and Way Forward,” Proceedings of the 7th APMAA Conference, Asia-Pacific Management Accounting Association, 1-20. November 2011.

“An Influence of International Convergence of Accounting Standards on Management Accounting: Firm Performance Measures”, Japanese Accounting Forum 2010, Japan Accounting Association, 2010

“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, November
 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.
 

Susumu Ueno, Uma Sekaran, 1992, The Influence of Culture on Budget Control Practices in the USA and Japan: An Empirical Study

© 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)

【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.

External Service (as of March 2014)

Representative Director of the
Asia-Pacific Management Accounting Association (APMAA) (2014-)

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

Chief-editor of The Journal of Management Accounting, Japan, Supplement U (JAMA 20th Anniversary Issue) (2010-2014)

President of the Asia-Pacific Management Accounting Association (APMAA) (2010-2013)

CPA Examiner, Financial Service Agency, Japan, (2008-2012)

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

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

Accreditation Committee Member, Accreditation Organization of Professional Accounting School, Japan (AOPAS), (2007-2009)