Researchers

INOUE Kento

INOUE Kento
Associate Professor
Faculty Department of Accounting
Researchmap https://researchmap.jp/kinoue9319

Education and Career

Education

  • 2009/04 - 2013/03 , Konan University, Hirao School of Management,
  • 2013/04 - 2015/03 , Osaka City University, Graduate School of Business,
  • 2015/04 - 2018/03 , Osaka City University, Graduate School of Business,

Academic & Professional Experience

  • Apr. 2025 - Today , Konan University Hirao School of Management Department of Management 非常勤講師
  • Apr. 2023 - Today , Kindai University Faculty of Business Administration Department of Accounting Associate Professor
  • Sep. 2024 - Mar. 2025 , Momoyama Gakuin University Faculty of Business Administration Department of Business Administration 非常勤講師
  • Sep. 2023 - Mar. 2024 , Momoyama Gakuin University Faculty of Business Administration Department of Business Administration 非常勤講師
  • Apr. 2021 - Mar. 2023 , Kindai University Faculty of Business Administration Department of Accounting Assistant Professor
  • Apr. 2022 - Sep. 2022 , Wakayama University Faculty of Economics of Economics 非常勤講師
  • Apr. 2019 - Mar. 2021 , Kindai University Faculty of Business Administration Department of Accounting Project Lecturer
  • Apr. 2018 - Mar. 2019 , Osaka University of Economics and Law Faculty of Economics 非常勤講師
  • Apr. 2018 - Mar. 2019 , Osaka City University Graduate School of Business Project Lecturer
  • Apr. 2017 - Sep. 2017 , Osaka University of Economics and Law Faculty of Economics 非常勤講師

Research Activities

Research Areas

  • Humanities & social sciences, Accounting
  • Humanities & social sciences, Accounting

Research Interests

Financial Accounting, International Accounting, Business Analysis, Management Accounting

Published Papers

  1. Economic Consequences of Managerial Ability and Strategic Behavior
    Koki Makino; Kento Inoue; Kohei Arai
    The Business Review  75  (4)  , 37-55, Feb. 2025 
  2. The Effect of Voluntary IFRS Adoption on MD&A Information
    Kento Inoue; Yoshitaka Hirose
    Journal of International Accounting Research  23  (3)  , 77-98, 1, Nov. 2024  , Refereed
  3. テキストベースのネットワーク産業と内生的製品差別化:Hoberg and Phillips (2016)の追試
    吉田 政之; 井上 謙仁; 早川 翔; 大洲 裕司
    会計科学  e2023  (1)  , 1-6, 29, May. 2023  , Refereed

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Books etc

  1. スタートガイド原価計算 , 島 吉伸; 安酸 建二; 北田 智久; 井上 謙仁 , 各章練習問題 , 各章練習問題 , 中央経済グループパブリッシング , 17, Mar. 2025
  2. 経営者報酬の理論と実証 (牧誠財団研究叢書 22) , 濵村 純平; 井上 謙仁; 早川 翔 , 編著、第1章、第4章、第5章、第8章、第9章、第11章 , 編著、第1章、第4章、第5章、第8章、第9章、第11章 , 中央経済社 , 25, Nov. 2024
  3. 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 , 第15章「経営者の業績評価 —相対的業績評価と比較対象の設定基準」 , 第15章「経営者の業績評価 —相対的業績評価と比較対象の設定基準」 , 中央経済社 , 21, Apr. 2022

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Conference Activities & Talks

  1. IFRS適用がジェネリック戦略に与える影響 , 井上 謙仁 , 日本経済会計学会第5回秋季大会 , 12, Jan. 2025
  2. Harakiri: Is managerial compensation sticky in Japan? , Jumpei Hamamura; Sho Hayakawa; Kento Inoue , Taiwan Accounting Association 2024 Annual Conference , 21, Nov. 2024
  3. Is fixed salary “fixed”? Fixed salaries in managerial compensation depend on the firm performance in Japan , Jumpei Hamamura; Sho Hayakawa; Kento Inoue , Asia-Pacific Management Accounting Association 2024 (19th) Annual Conference , 30, Oct. 2024

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MISC

  1. Harakiri: Is Japanese Managerial Compensation "Sticky"? , Jumpei Hamamura; Sho Hayakawa; Kento Inoue , 11, Oct. 2024
  2. Is Fixed Salary 'Fixed'? Fixed Salaries in Managerial Compensation Depend on the Firm Performance in Japan , Jumpei Hamamura; Sho Hayakawa; Kento Inoue , SSRN Electronic Journal , 22, Jan. 2024
  3. Stock Price Index Contract in Managerial Compensation under Relative Performance Evaluation in Japan , Kento Inoue; Sho Hayakawa; Jumpei Hamamura , SSRN Electronic Journal , 23, Oct. 2023

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Awards & Honors

  1. Sep. 2020, 会計科学, 会計科学論文賞
  2. Mar. 2015, 大阪市立大学, 研究業績優秀賞(若野賞)

Research Grants & Projects

  1. 日本学術振興会, 科学研究費助成事業 若手研究, 国際財務報告基準(IFRS)の適用と戦略的行動の実証的関係 , 近畿大学
  2. 日本管理会計学会, 2022年度スタディグループ助成, 経営者報酬を利用した経営者の業績評価に関する理論的・実証的研究
  3. Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Early-Career Scientists, 国際財務報告基準(IFRS)の適用が経営者報酬契約に与える影響にかんする実証研究 , Kindai University

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