Researchers

SHIMA Yoshinobu

SHIMA Yoshinobu
Professor/Manager
Faculty Department of Accounting / Graduate School of Commerce
Researchmap https://researchmap.jp/read0087551

Education and Career

Education

  • 1990/04 - 1994/03 , Kobe University, School of Business Administration,
  • 1994/04 - 1996/03 , Kobe University, 経営学研究科 博士前期課程,
  • 1996/04 - 1999/04 , 神戸大学大学院, 経営学研究科 博士後期課程,

Academic & Professional Experience

  • Mar. 2016 - Today , Kindai University Faculty of Business Administration Department of Accounting 教授
  • Apr. 2005 - Mar. 2016 , Kindai University Faculty of Business Administration 准教授
  • Sep. 2010 - Aug. 2011 , University of Auckland Business School Visiting Researcher
  • Apr. 2002 - Mar. 2005 , 近畿大学 商経学部 商学科 専任講師
  • Apr. 1999 - Mar. 2002 , Nagoya University of Commerce & Business Faculty of Commerce 専任講師

Research Activities

Research Areas

  • Humanities & social sciences, Accounting

Research Interests

グローバル企業のマネジメント・システム, 医療機関のマネジメント・システム, Management Control System, 管理会計

Published Papers

  1. Management control system stability and change in a global corporation: the role of cultural capital
    Chris Akroyd; Satoko Matsugi; Yoshinobu Shima
    Qualitative Research in Accounting & Management  22  (4-5)  , 401-429, Jan. 2025  , Refereed
  2. The use of accounting information in cost management: a study of Japanese general hospitals.
    Chiyuki Kurisu; Yoshinobu Shima; Kenji Yasukata
    Management Accounting For Healthcare  , 3-34, Jan. 2022 
  3. A current feature of cost management in Japanese hospitals
    栗栖 千幸; 島 吉伸; 安酸 建二
    商経学叢  65  (3)  , 755-776, Mar. 2019 

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Books etc

  1. 日本企業における海外子会社マネジメント : マネジメント・コントロールの実態 , 中川, 優 , 第２章 海外子会社管理のためのコントロール , 同文舘出版 , Aug. 2025
  2. スタートガイド原価計算 = Start guide cost accounting , 島, 吉伸; 安酸, 建二; 北田, 智久; 井上, 謙仁 , 第１章～第６章、第１２章 , 中央経済社,中央経済グループパブリッシング , Mar. 2025
  3. Management Accounting for Healthcare , Takami Matsuo; Yoshinobu Shima , World Scientific Publishing Company , Jan. 2022

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Conference Activities & Talks

  1. MCS package balance: Managing the tension between controls in a professional organization , Shima Y; C. Akroyd; C. Kurisu , 16th New Zealand Management Accounting Conference (Auckland University of Technology) , 1, Dec. 2022
  2. Cultural capital and management control system stability and change in the subsidiary of a multinational enterprise , Akroyd C; S. Matsugi; Y. Shima , 16th New Zealand Management Accounting Conference (Auckland University of Technology) , 30, Nov. 2022
  3. 日系海外子会社におけるコントロール・パッケージの変化 －制度論的視点と文化資本－ , 松木 智子; 島 吉伸; クリストファー アクロイド , 日本管理会計学会2022年度全国大会（明治大学） , 30, Aug. 2022

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MISC

  1. The effects of cultural control on Japanese Multinational Companies: A Management Control Package Perspective , Satoko Matsugi; Christopher Akroyd; Yoshinobu Shima , 12th New Zealand Management Accounting Conference, Proceedings paper , Nov. 2018
  2. The Effects of Professionalism on Management Control Systems Design: A Control Package Perspective , Yoshinobu Shima , 12th New Zealand Management Accounting Conference, Proceedings paper , Nov. 2018
  3. Nationality of the top management in foreign subsidiaries and management control style of parent companies: An exploratory case study of Japanese global companies , Satoko NATUGI; Yuichi KUBOTA; Takahito KONDO; Yoshinobu SHIMA; Kenji YASUKATA; Masataka ITO; Tuyoshi NISII; Msaru NAKAGAWA , Sep. 2014

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Awards & Honors

  1. Nov. 2022, 日本組織会計学会, Paper Award

Research Grants & Projects

  1. Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (B), Comprehensive research of group management accounting in global environment , Doshisha University
  2. 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 , Doshisha University
  3. Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C), A study on building a quality management model of nursing service. , Kameda College of Health Sciences

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