KINDAI UNIVERSITY


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YASUKATA Kenji

Profile

FacultyDepartment of Accounting / Graduate School of Financials
PositionProfessor
Degree
Commentator Guidehttps://www.kindai.ac.jp/meikan/106-yasukata-kenji.html
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Last Updated :2020/09/01

Education and Career

Education

  •  - 2000 , Kobe University, Faculty of Commerce
  •  - 2000 , Kobe University, Graduate School, Division of Administration
  •   1990 04  - 1994 03 , Kobe University, School of Business Administration
  •   1994 03  - 1996 04 , Kobe University, Graduate School of Business Administration
  •   1996 04  - 2000 03 , Kobe University, Graduate School of Business Administration

Research Activities

Research Areas

  • Humanities & social sciences, Accounting

Research Interests

  • Management Accounting

Published Papers

  • The Effect of Budget Culture on Target Ratcheting: Empirical Research Using Management Earnings Forecast Data, 28(1), 19 - 36, 2020 , Refereed
  • The effect of the lead time for providing financial statements on profitability in Japan, YASUKATA Kenji, Asian Journal of Information and Communications, Asian Journal of Information and Communications, 11(1), 88 - 95, Nov. 2019 , Refereed
  • 〈Articles〉A current feature of cost management in Japanese hospitals, 65(3), 415 - 436, Mar. 23 2019
  • Descriptive analysis of Japanese firms' cost behavior, 65(3), 575 - 591, Mar. 2019
  • Accounting Frauds from Management Accounting Point of View, 193(2), 141 - 151, Feb. 2018
  • The effects of prior sales changes and management sales forecasts on asymmetrical cost behavior, Kitada Tomohisa, Fukushima Masanobu, Arai Kohei, Yasukata Kenji, Melco Journal of Management Accounting Research, Melco Journal of Management Accounting Research, 9(1), 69 - 78, 2016 , Refereed
    Summary:

    This paper examines the impact of future sales forecasts on current selling, general and administrative expenses (SG&A) after controlling for prior and current sales changes. We extend the empirical model developed by Banker et al. (2014). Our results show that future sales forecasts explain a certain amount of current cost changes. First, conditional on a prior sales increase, SG&A in the current period are sticky regardless of managers' expectation for future sales. Second, conditional on a prior sales decrease, SG&A are anti-sticky only when managers are pessimistic about future sales. Third, the extent of stickiness of current SG&A conditional on a prior sales increase is related to future sales forecast. Finally, the extent of anti-stickiness of current SG&A conditional on a prior sales decrease is related to future sales forecast.

  • Management Forecasts Ratcheting and its Effect on Management Forecast Errors: Management Accounting Perspective, Yasukata Kenji, The Journal of Management Accounting, Japan, The Journal of Management Accounting, Japan, 24(1), 3 - 25, 2016 , Refereed
    Summary:

    The Stock Exchange in Japan requires Japanese firms listed on the exchange to report management earnings forecasts in their annual press releases. Recent questionnaire surveys on management forecasts have revealed that they are closely linked with internal budgets. This finding calls for the management accounting perspective when studying management earnings forecasts. The purpose of this study is to explain the management earnings forecasts and forecast errors based on the idea of budget ratcheting. The empirical analysis indicates that budget ratcheting has an impact on management earnings forecasts and forecast errors, suggesting that management accounting approach enriches our understanding of management earnings forecasts.

  • Management forecasts of costs: Do managers accurately estimate costs?, YASUKATA Kenji, Journal of Management Accounting, Japan. Supplement 2, Journal of Management Accounting, Japan. Supplement 2, 13 - 29, 2014 , Refereed
  • Nationality of Subsidiary Top Management and Management Control Style : A Case Study of Japanese Global Firms, MATSUGI Satoko, NAKAGAWA Masaru, SHIMA Yoshinobu, YASUKATA Kenji, The Journal of Cost Accounting Research, The Journal of Cost Accounting Research, 38(2), 27 - 38, 2014 , Refereed
  • Changes to Lease Accounting and valuation of Stocks, Journal of Business Studies, Kinki University, Journal of Business Studies, Kinki University, (169), 125 - 136, Dec. 2013 , Refereed
  • Underestimation of Costs in Management Forecasts : Management Accounting Perspective, Journal of Business Studies, Kinki University, Journal of Business Studies, Kinki University, 60(1), 107 - 131, Sep. 2013 , Refereed
  • How Do Managers Manage Earnings to Achieve an Earnings Benchmark During an Accounting Period?, 73(3), 173 - 190, Mar. 2013 , Refereed
  • Management Accounting : An Empirical Analysis of Cost Behavior, Yasukata, K, Accounting Research, The Institute of Accounting Research, Chuo University, Accounting Research, The Institute of Accounting Research, Chuo University, 56(56), 330 - 337, 2013 , Refereed
  • Earnings management under pressure to attain an earnings benchmark: Do managers cut R&D expenditure to achieve an earnings benchmark during an accounting period?, Yasukata Kenji, Ogata Isamu, The Journal of Management Accounting, Japan, The Journal of Management Accounting, Japan, 20(1), 3 - 21, 2012 , Refereed
    Summary:

    When companies are unlikely to achieve an earnings benchmark, it is said that managers are likely to do earnings management by cutting discretionary expenditure during an accounting period to achieve the benchmark. This paper focuses on the earnings forecasts issued by managers as a proxy for the earnings benchmark and examines a hypothesis that managers under pressure to attain the earnings benchmark reduce the discretionary expenditure during an accounting period to achieve it. Focusing on the R&D expenditure as typical discretionary expenditure, this paper provides empirical evidence that, only when the proportion of a R&D budget is over 5% of sales, managers who are faced with the pressure to attain the earnings benchmark are likely to cut the R&D expenditure.

  • An Empirical Analysis of Cost Predictions in Management Forecasts : Management Accounting Perspective, (13), 29 - 42, 2012 , Refereed
  • Costs Stickiness in Non-Profit Organizations : An Empirical Research, YASUKATA Kenji, KAJIWARA Takehisa, SHIMA Yoshinobu, KURISU Chiyuki, The Journal of Cost Accounting Research, The Journal of Cost Accounting Research, 35(1), 141 - 150, 2011 , Refereed
  • The Balanced Scorecard : A Review and Implications for Future Research, YASUKATA Kenji, OTOMASA Sakichi, FUKUDA Naoki, The Journal of Cost Accounting Research, The Journal of Cost Accounting Research, 34(2), 1 - 12, 2010 , Refereed
  • Importance of Sales Forecasts that Affect Profits through the Cost of Retaining Extra Resources: Empirical Analysis, Yasukata Kenji, The Journal of Management Accounting, Japan, The Journal of Management Accounting, Japan, 18(1), 3 - 17, 2010 , Refereed
    Summary:

    Recent management accounting research has revealed that costs increase in response to the increase in sales, but costs do not decline proportionately with decrease in sales. This phenomenon is named "sticky costs". Costs stickiness is considered to be a result of deliberate decision by managers. When managers facing decline in sales consider that sales temporally decrease and expect that sales increase in near future, they would deliberately retain organizational resources. According to this hypothesis, it can be considered that sales forecasts affect profits through the cost of retaining extra resources. This paper examines the hypothetical relationship among sales forecasts, the change of cost level under the certain sales forecasts and profit. When managers have optimistic sales forecasts, that is, forecasted sales are larger than reported sales, companies cannot earn enough profit from the future sales recovery because of the cost of retaining too much resources. This paper provides an empirical evidence of the importance of sales forecasts that affect the profit via change of cost.

  • The effect of revenue fluctuation on cost behavior: evidence from National Hospital Organization, The Journal of business administration and marketing strategy, The Journal of business administration and marketing strategy, 56(2), 1021 - 1027, Dec. 2009 , Refereed
  • Cost Behavior of Selling, General and Administrative Costs and Cost of Good Sold : The Roles of Sales Forecasts, YASUKATA Kenji, KAJIWARA Takehisa, The Journal of Cost Accounting Research, The Journal of Cost Accounting Research, 33(1), 64 - 75, 2009 , Refereed
  • Are "sticky costs" the result of deliberate decision making by managers?, Accounting progress, Accounting progress, (10), 101 - 116, 2009 , Refereed
  • Balanced scorecard: a review of literature, The Accounting research, The Accounting research, (52), 377 - 389, 2009 , Refereed
  • Non-financial performance measures: a review and implications for future research, Yasukata Kenji, Otomasa Sakichi, Fukuda Naoki, Journal of economics & business administration, Journal of economics & business administration, 198(1), 79 - 94, Jul. 2008 , Refereed
  • Management accounting research on decentralized organizations: a review and implications for future research, Hiki Fumiko, Matsuo Takami, Ito Katsuhiro, Yasukata kenji, Arai Kohei, Journal of economics & business administration, Journal of economics & business administration, 198(1), 61 - 77, Jul. 2008 , Refereed
  • The Role of Economic Profit in Value-Based Management, YASUKATA Kenji, The Journal of Cost Accounting Research, The Journal of Cost Accounting Research, 32(2), 48 - 57, 2008 , Refereed
  • How Useful Is the Economic Profit in Measuring Value Creation?, Yasukata Kenji, The Journal of Management Accounting, Japan, The Journal of Management Accounting, Japan, 16(1), 19 - 39, 2008 , Refereed
    Summary:

    It has been considered that firms' major objective is value creation and management's major role is managing activities to create value. Performance measures relevant for value creation are indispensable because management can use them to set measurable goals of value creation, to monitor the value creating activities and to evaluate the performance in terms of the value creation. Much attention has been paid to an economic profit as a performance measure relevant for value creation. Usefulness of the economic profit has been often explained in terms of the consistency with theoretical model of the firms' value, which is the sum of discounted future free cash flow. It is still unclear, however, what the economic profit itself measures, what kind of information the economic profit generates. The purpose of this paper is to clarify the role of economic profit in the context of management for value creation by providing clear understanding of what is measured by the economic profit.

  • Free cash flow and economic profit in the value-based management: concepts and calculation, The Accounting research, The Accounting research, (51), 304 - 316, 2008 , Refereed
  • Effects of the ISO9000 certification on the firm's financial performance: an empirical analysis, Shima Yoshinobu, Yasukata Kenji, Kajiwara Takehisa, The Journal of business administration and marketing strategy, The Journal of business administration and marketing strategy, 53(3), 365 - 390, Mar. 2007 , Refereed
    Summary:The central aim of our study is to examine the effectiveness of Japanese quality management. In this paper, we focus on the ISO9000 series of quality management systems standards. ISO9000 have been adopted by many Japanese firms seeking to improve their internal operations and competitive positions. However, there are adverse views about whether Japanese firms obtain benefits from adopting ISO9000, and the current research in this area has been anecdotal. In this paper, we investigate whether ISO9000 certification improves financial performance of Japanese firms based on event study methods. The result shows that Japanese firms decline their financial performance after the adoption of ISO9000 with the exception of the temporary sales growth.
  • Free cash flow and economic profit in the valuation model: clean surplus relationship, Journal of the University of Marketing and Distribution Sciences. Distribution sciences & business administration, Journal of the University of Marketing and Distribution Sciences. Distribution sciences & business administration, 19(3), 55 - 68, Mar. 2007 , Refereed
  • Which Metric Is More Value-Relevant? : Review of Empirical Literature from the Point of View of Value-Based Management, Yasukata Kenji, The Journal of Management Accounting, Japan, The Journal of Management Accounting, Japan, 14(1), 19 - 38, 2006 , Refereed
    Summary:

    Much attention has been paid to the performance measures for the value-based management. Advocates of value-based management insist that firms use the performance measures relevant for the value creation. This paper focuses the role of cash flow, residual earnings, residual income for instance, and accounting profit in the value-based management. The purpose of this paper is to clarify the relevant performance measure by reviewing the empirical studies which approach the relationship between the firms' value and the performance measures. Based on the previous works, the performance measures relevant for the value-creating-activities of the firm are examined.

  • How much do we know about our stutents?, Tamura Yuichiro, Yasukata Kenji, Shimizu Nobutoshi, Kato Keiichiro, Kato Masahiro, Journal of the Center for Research and Development in Higher Education, University of Marketing and Distribution Sciences, Journal of the Center for Research and Development in Higher Education, University of Marketing and Distribution Sciences, 1, 45 - 53, Apr. 2005 , Refereed
  • Impact of Organizational Structural Change on Corporate Performance : An Empirical Analysis, KATO Yutaka, YASUKATA Kenji, SHIMA Yoshinobu, The Journal of Cost Accounting Research, The Journal of Cost Accounting Research, 29(1), 83 - 91, 2005 , Refereed
  • Impact of Structural Organizational Change on Corporate Performance : A Literature Survey, Kato Yutaka, Yasukata Kenji, Shima Yoshinobu, Journal of economics & business administration, Journal of economics & business administration, 189(4), 45 - 66, Apr. 2004 , Refereed
  • 6th International Management Control Systems Research Conference, The Journal of management accounting,Japan, The Journal of management accounting,Japan, 13(1), 107 - 109, 2004 , Refereed
  • Management Accounting Information in process of Strategy Formulation : An Empirical Analysis of Japaneses Firms, Yasukata Kenji, Journal of the University of Marketing and Distribution Sciences. Distribution sciences & business administration, Journal of the University of Marketing and Distribution Sciences. Distribution sciences & business administration, 16(1), 35 - 50, Jul. 2003
  • Action Research in Management Accounting: A Review of Field-Based Research Methods, KATO, Yutaka, YASUKATA, Kenji, MIYA, Hiroshi, 學習院大學經濟論集, 學習院大學經濟論集, 39(2), 121 - 133, Jul. 2002
  • A Study of Performance Measurement and Evaluation System in Decentralized Organization, Yasukata Kenji, Journal of the University of Marketing and Distribution Sciences. Distribution sciences & business administration, Journal of the University of Marketing and Distribution Sciences. Distribution sciences & business administration, 14(3), 67 - 78, Mar. 2002 , Refereed
  • AnEmpirical Analysis of Strategic Cost Management in Japanese Firms, Yasukata Kenji, Journal of the University of Marketing and Distribution Sciences. Distribution sciences & business administration, Journal of the University of Marketing and Distribution Sciences. Distribution sciences & business administration, 12(2), 83 - 102, Dec. 1999
  • Strategic Management Accounting : A Review ofLiteratures, Yasukata Kenji, Journal of the University of Marketing and Distribution Sciences. Distribution sciences & business administration, Journal of the University of Marketing and Distribution Sciences. Distribution sciences & business administration, 11(1), 59 - 78, Sep. 1998
  • Target Costing and Strategic Cost Management, Yasukata Kenji, The Rokkodai ronshu. Keieigaku-hen, The Rokkodai ronshu. Keieigaku-hen, 43(1), 157 - 175, Jul. 1996 , Refereed
  • A longitudinal case study of target cost management implementation at a shipbuilding company, Kenji Yasukata, Eisuke Yoshida, Ichiro Yamada, Keisuke Oura, Journal of Accounting and Organizational Change, Journal of Accounting and Organizational Change, 9(4), 448 - 470, 2013 , Refereed
    Summary:Purpose-This paper aims to examine the implementation of target cost management (TCM) at a Japanese shipbuilding company. Design/methodology/ approach-Using Rogers' Diffusion of Innovation as a framework, the paper presents a longitudinal in-depth case study of TCM implementation project to show the issues involved in implementing TCM. Findings-The paper finds that the diffusion of TCM is a consequence of a deliberate managerial activity-which in this case is the control over the TCM implementation. The TCM implementation project in our case ended in failure. The paper shows that the lack of appropriate controls over the TCM implementation project was the main reason for its failure. Originality/value-The paper shows how TCM implementation is a part of the process of TCM diffusion within an organisation. In the previous studies of TCM, researchers have noted how well-managed TCM implementation projects were thus, suggesting how TCM implementation should take place. The paper focuses on the control over the TCM implementation, simply because TCM does not naturally diffuse throughout an organisation. © Emerald Group Publishing Limited.

Conference Activities & Talks

  • An Economic Consequence of Asymmetric Cost Behavior: Does Cost Reduction During Sales Decreases Have an Impact on Lowering Costs in the Future?, YASUKATA Kenji, The Asia-Pacific Management Accounting Association (APMAA) holds its 15th Annual Conference (APMAA 2019) at Qatar University,   2019 11 03
  • Do Management Revenue Forecasts Explain the Asymmetrical Behavior of Operating Costs?, YASUKATA, Kenji, BAEK, In Gyun, MATSUMURA, Ella Mae, 16th Global Management Accounting Research Symposium (GMARS),   2019 06 20
  • The Economic Consequence of Asymmetric Cost Behavior, YASUKATA Kenji, Asia-Pacific Management Accounting Association (APMAA),   2018 11 03
  • Do public Management Sales Forecasts Explain Cost Behavior?, YASUKATA Kenji, In Gyun Baek, Ella Mae Matsumura, 2018 Asia-Pacific Management Accounting Research Symposium,   2018 07 09 , 招待有り
  • The Forecast Error of Costs as a Cause of Optimism in Management Earnings Forecasts, YASUKATA Kenji, 2014 Accounting Conference Conference Theme: The Convergence of Managerial and Financial Accounting Research,   2014 08 06
  • Management Forecasts in Japan: Do Managers Accurately Estimate Costs, YASUKATA Kenji,   2014 01
  • Comments to the paper entitled :The Effect of M&A on Sticky Cost Behavior,   2011 09
  • Are “Sticky Costs” the Result of Deliberate Decision of Managers?, European Accounting Association 34th Annual Congress 2011,   2011 04 , European Accounting Association 34th Annual Congress 2011
  • A Longitudinal Case Study of Target Cost Management Implementation at a Shipbuilding Company, Journal of Accounting and Organizational Change and The Japan Cost Accounting Association,   2009 09 , Journal of Accounting and Organizational Change and The Japan Cost Accounting Association
  • Impact of Environmental Uncertainty on Monitoring and Feedback; An Empirical Study, YASUKATA Kenji, the 6th International Management Control Systems Research Conferenc,   2003 07
  • Restructuring an Organizational Structure and Profitability in Japan: A Preliminary Study, Kato, Y, Yasukata, K, Shima, Y, 7th Interdisciplinary Perspectives on Accounting Conference,   2003 07
  • Longitudinal Action Research of Management Accounting: Lessons from Real Experiences, Kato,Y, Yasukata, K, Miya, H,   2002 09
  • Longitudinal Action Research of Management Accounting: Lessons from Real Experiences, Kato,Y, Yasukata, K, Miya, H, 25th EAA (European Accounting Association) Annual Congress,   2002 04 24
  • A Survey of Performance Measurement and Evaluation Systems in Japan: Strategic Management Accounting Perspective, YASUKATA Kenji, Workshop on Performance Measurement and Management,   2001 10 05
  • Performance Measurement and Evaluation Systems in View of Strategic Management Control: A Survey of Management Accounting Practice in Japan, YASUKATA Kenji, A paper is presented at the 6th Asia Pacific Management Conference, Tainan, Taiwan, R.O.C.,   2000 11 04

Misc

  • An empirical investigation of the effects of customer satisfaction on financial performance, Yoshinobu SHIMA, Kenji YASUKATA, Ciyuki KURISU,   2012 07
  • A Survey of Performance Measurement and Evaluation Systems in Japanese Companies: Strategic Management Accounting Perspective, Yasukata Kenji, Journal of the University of Marketing and Distribution Sciences. Distribution sciences & business administration, 13, 3, 1, 16,   2001 03 , http://id.ndl.go.jp/bib/5763242
  • Performance Measurement and Evaluation System in View of Strategic Management Control : A Survey of Management Accounting Practice in Japan(with Kobayashi, T), International Journal of Asia Pacific Management Review, 6, 1, 53, 72,   2000

Research Grants & Projects

  • Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (B), Comprehensive Research with Global Consolidation Accounting
  • Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C), Empirical Study on Cost Management of Regulated Industry in Population Decreasing Japanese Society, The purpose of this project was to do empirical study on cost management of regulated industry in population decreasing japanese society. To analyze this, we conducted field survey in the United Kingdom, Spain and Australia as well as conducted semi-structured interview with academiciaaans in these countries. In addition, we also invited researchers from the United States and Indonesia and discussed with them. Based on these survey results, we conducted empirical analysis on the impact of municipal mergers in the technical efficiency by using database of Japanese water industry. As a result of the estimation, the effect of the merger was revealed. And we conducted an empirical analysis on the economy of the scope in Japanese nonlife insurance industry.The obtained results showed that the economy of scope exists in the case of labor-saving technological progress and property cost utilization technological progress especially.
  • Ordinary Research, Study of Strategic Management Accounting