Faculty Information

Official position and committee in Univ.

（Last updated : 2025-01-13 15:21:23）

YAMAGUCHI Naoya
Department Aoyama Gakuin University Professional Accountancy Major, Graduate School of Professional Accountancy

Aoyama Gakuin University Department of Professional Accounting, Graduate School of Professional Accountancy

Position Professor

■ Specialization and related fields

Accounting

■ Business career

1.	2014/04～2019/03	Aoyama Gakuin University Graduate School of Professional Accountancy Professional Accountancy Major Associate Professor
2.	2019/04～	Aoyama Gakuin University Graduate School of Professional Accountancy Professional Accountancy Major Professor
3.	2020/04～	Aoyama Gakuin University Graduate School of Professional Accountancy Department of Professional Accounting Professor

■ Belonging society

1.	2008/12～	Japan Society of Organization and Accounting
2.	2015/03～	∟ Director
3.	2016/09～	Japanese Accounting Association for SMEs

■ Official position and committee in Univ.

1.	2017/04/01～2019/03/31	Aoyama Gakuin University Curriculum Coordinator
2.	2019/04/01～2020/11/30	Aoyama Gakuin University Curriculum Coordinator
3.	2021/04/01～2023/03/31	Aoyama Gakuin University Dean of the Graduate School of Professional Accountancy
4.	2023/04/01～2025/03/31	Aoyama Gakuin University Dean of the Graduate School of Professional Accountancy

■ Book and thesis

1.	Book	Management of Service Businesses in Japan 2012/10
2.	Book	"Management Control in Private Finance Initiative (PFI)/Public-Private Partnership (PPP)" in Management Control Systems for Strategic Changes (edited by Shufuku Hiraoka and Akimichi Aoki) pp.73-85 2020/12
3.	Book	"Changes in Product Development Approaches and Target Costing" in Management of Innovation Strategy in Japanese Companies (edited by Kazuki Hamada and Shufuku Hiraoka) pp.145-160 2016/10
4.	Book	"A Horizontal Inter-firm Network of Small- and Medium-sized Enterprises Specializing in Prototype Solutions: Business Model, Management Control, and External Effects" in Entrepreneurship in Asia: Social Enterprise, Network and Grassroots Case Studies(edited by Stephen Dun-Hou Tsai, Ted Yu-Chung Liu, Jersan Hu and Shang-Jen Li) pp.109-128 2014/12
5.	Book	"Inter-firm Business Process Management of Companies Specializing in Element Technology: Analysis of a Horizontal Division Network Created by a Cluster of Small Enterprises in Japan" in Management of an Inter-firm Network(edited by Yasuhiro Monden) pp.171-183 2011/08
6.	Book	Keisuke Sakate and Naoya Yamaguchi, "Current Status of Process Management in Japanese and Korean Companies" in Business Process Management of Japanese and Korean Companies(edited by Gunyung Lee, Masanobu Kosuga, Yoshiyuki Nagasaka and Byungkyu Sohn) pp.131-145 2010/01
7.	Book	Gunyung Lee and Naoya Yamaguchi, "The Framework of Business Process Management and Dell Computers", in Japanese Management Accounting Today(edited by Yasuhiro Monden, Masanobu Kosuga, Yoshiyuki Nagasaka, Shufuku Hiraoka and Noriko Hoshi) pp.235-248 2007/09
8.	Article	Current Status and Issues of Management Accounting in SMEs The Journal of Management Accounting, Japan pp.17-23 (Single) 2024/03
9.	Article	Decision Making on Business Structure in Sewerage Concession Accounting Profession (14),pp.119-139 (Single) 2019/03
10.	Article	Utilization of PFI/PPP Methods in Sewerage Business: Meaning of Combined Use of Comprehensive Outsourcing of Pipeline Maintainance with Concession pp.163-181 (Single) 2019/03
11.	Article	Research on Management Accounting Practices in Japanese Small- and Medium-sized Enterprises -Based on Questionnaire Investigation for SMEs in Industrial Clusters- Melco Journal of Management Accounting Research pp.29-42 (Single) 2019/01
12.	Article	Cost accounting and cost management practices in Japanese small and medium-sized enterprises: Based on Questionnaire Survey Journal of Accounting Research for Small- and Medium-sized Entities (SMEs) pp.34-46 (Single) 2018/08
13.	Article	Availability of Strategy Map/Balanced Scorecard as an External Reporting Tool Accounting Profession (13),pp.313-329 (Single) 2018/03
14.	Article	Changes in Product Development Approaches and Target Costing Accounting Profession (12),pp.169-183 (Single) 2017/03
15.	Article	Management Control in Meta-Organization: An Analysis of Kyoto Shisaku Net The Journal of Management Accounting 25(1),pp.19-33 (Single) 2017/03
16.	Article	Problem of Decision Making in Private Finance Initiative/Public Private Partnerships Projects: Cases of Kochi Health Sciences Center and Omihachiman Community Medical Center Accounting Profession (11),pp.183-209 (Single) 2016/03
17.	Article	Information characteristics from the viewpoint of calculation structure for the costing information on the General Waste Accounting of Japan Accounting Profession (10),pp.203-221 (Single) 2015/03
18.	Article	Problem of Decision Making in Private Finance Initiative/Public Private Partnerships Projects: A Case of Fukuoka City Thalassotherapy Facility that Utilizes Heat Generated from the Seaside Waste Treatment Facility The Journal of Economics (Niigata University) (95),pp.59-88 (Single) 2013/09
19.	Article	Problem of Decision Making in Private Finance Initiative/Public Private Partnerships Projects: A Case of PPP Projects for London Undergrounds The Journal of Economics (Niigata University) (93),pp.1-31 (Single) 2012/09
20.	Article	Problems of Decision Making in Private Finance Initiative Projects: A Case of the PFI Project for Royal Armouries Museum in Leeds The Journal of Economics (Niigata University) (90),pp.1-17 (Single) 2011/03
21.	Article	Problem of Business Risk Management in Japanese General Waste Management Projects Undertaken by Public Private Partnerships Proceedings of The 16th SCEJ Symposium on Fluidization & Particle Processing pp.115-119 (Single) 2010/12
22.	Article	Introduction of Balanced Scorecard to Prefecture Governmental Hospitals -A Case of Niigata Prefecture Governmental Hospitals- Government Auditing Review (The Board of Audit of Japan) (42),pp.107-124 (Single) 2010/09
23.	Article	Functions and Design of Performance Measurement Systems for Local Government of Japan Government Auditing Review (The Board of Audit of Japan) (38),pp.75-85 (Single) 2008/09
24.	Article	Performance Management of SMEs (Small- and Medium-sized Enterprises) -Availability of BSC (Balanced Scorecard)- The Institute for Research of Accounting: Tohoku Gakuin University (14),pp.1-20 (Single) 2007/03
25.	Article	A New Capacity Concept in Management Accounting Annual Report of Economics (Niigata University) pp.47-72 (Single) 2005/01
26.	Article	Structure of Activity-Based Costing The Journal of Economics (Niigata University) (No.76),pp.55-76 (Single) 2004/03
27.	Article	International Taxation and International Transfer Pricing Accounting Annual Report of Economics (Niigata University) (No.26),pp.65-85 (Single) 2002/01
28.	Article	Management Accounting Information in Private Finance Initiative Projects The Journal of Economics (Niigata University) (No.71),pp.73-99 (Single) 2001/09
29.	Article	A Review of International Transfer Pricing The Journal of Economics (Niigata University) (No.66),pp.51-63 (Single) 1999/03
30.	Article	Change of Business Environment and Transfer Pricing Process Annual Report of Economics (Niigata University) (No.23),pp.149-165 (Single) 1999/02
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