Susumu Ueno

Management and Accounting Research Institute, Japan

Susumu Ueno, DBA.

3-7-47 Shinjo-machi

Toyama-shi, Toyama-ken 930-0992

Japan

http://s-ueno.sakura.ne.jp/Ueno/

Konan University-Graduate School of Business and Accounting, Japan

Professor Emeritus

8-9-1 Okamoto

Higashi-nadaku

Kobe-shi, Hyogo-ken 658-8501

Japan

http://www.konan-u.ac.jp/

  • Management and Accounting Research Institute, Japan

    • Email
    • Tel: 080-6130-3083
    • Fax: +81-76-431-5948

  • Konan University-Graduate School of Business and Accounting, Japan

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 30,198

SSRN RANKINGS

Top 30,198

in Total Papers Downloads

3,390

TOTAL CITATIONS
Rank 42,685

SSRN RANKINGS

Top 42,685

in Total Papers Citations

3

Scholarly Papers (20)

Actions:
Email selected abstracts
1.

The Comparative Influence of Culture on Budget Control Practices in the United States and Japan

The international journal of accounting education and research 28 (1), 1993, 17-39.
Number of pages: 23 Posted: 21 Mar 2014 Last Revised: 31 Mar 2014
Susumu Ueno and Frederick Wu
Management and Accounting Research Institute, Japan and University of North Texas
Downloads 783 (64,474)
Citation 1

Abstract:

Loading...

2.

Japanese Management Accounting: An Overview of Current Methods and Practices

Number of pages: 17 Posted: 30 Aug 2016 Last Revised: 22 Oct 2016
Susumu Ueno and D. Paul Scarbrough
Management and Accounting Research Institute, Japan and Goodman School of Business - Accounting
Downloads 644 (82,964)

Abstract:

Loading...

management accounting, current methods and practices, Japan, information and communication technology (ICT), disclosure rules

3.

Management Accounting Research in Japan: Evolution, Current Status and Way Forward

Proceedings of the 7th APMAA Conference of Asia-Pacific Management Accounting Association held at Universiti Teknologi MARA, Malaysia, 2011
Number of pages: 18 Posted: 18 Mar 2014
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 273 (223,196)

Abstract:

Loading...

management accounting research, Japan, research topics, research settings, theories, research methods, MNEs

4.

管理会計学における研究パラダイム (Research Paradigms of the Management Accounting Discipline)

甲南会計研究 第8号(Konan Accounting Review), Vol. 8, pp. 1-27, 2014)
Number of pages: 26 Posted: 23 Mar 2014 Last Revised: 11 Apr 2014
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 203 (297,212)

Abstract:

Loading...

management accounting research, research paradigm, research methodology, Positivist, Non (Anti)-positivist, organizational sociology approach, academic accounting journals

5.

Statistical Auditing and Classical Variables Sampling

『金沢経済大学論集』第23巻第3号（39-¬61頁） Journal of Kanazawa College of Economics, 23 (3), 1990, 39-61.
Number of pages: 12 Posted: 01 Apr 2014 Last Revised: 04 Apr 2014
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 192 (312,846)

Abstract:

Loading...

6.

業績指標と企業価値: 管理会計の視点 (Performance Metrics and Corporate Value: A Management Accounting View)

『會計』第160巻1号2001年7月（27-38頁） (Accounting, 160 (1), July 2001, pp.27-38)
Number of pages: 9 Posted: 11 Apr 2014 Last Revised: 21 Apr 2014
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 165 (357,806)
Citation 1

Abstract:

Loading...

Value-based Management, accrual accounting, cash consequences, Discounted Cash Flow Model, Residual Income Model

7.

The Influence of Culture on Budget Control Practices in the USA and Japan: An Empirical Study

Journal of International Business Studies December 1992: Vol. 23（No.4） 659-674.
Number of pages: 15 Posted: 18 Mar 2014
Susumu Ueno and Uma Sekaran
Management and Accounting Research Institute, Japan and Southern Illinois University - Southern Illinois University at Carbondale
Downloads 133 (426,281)
Citation 1

Abstract:

Loading...

8.

A Conceptual Model for Examining Managers' Beliefs and Attitudes Toward Budget Control Systems: A Cultural Perspective

『金沢経済大学論集』第24巻第1号（23-56頁） Journal of Kanazawa College of Economics 24 (1) July, 1990, 23-56.
Number of pages: 18 Posted: 31 Mar 2014 Last Revised: 04 Apr 2014
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 117 (470,279)

Abstract:

Loading...

9.

The Black-Scholes Call Option Pricing Model and Tests of the Model: A Review

『金沢経済大学論集』第25巻第1号（23¬-43頁）、1991年7月 Journal of Kanazawa College of Economics 25 (1), 1991, 23-43.
Number of pages: 11 Posted: 01 Apr 2014
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 116 (473,397)

Abstract:

Loading...

10.

多国籍企業のグローバル利益管理システム ー国際管理会計論の新たな視角 (Global Profit Management Systems in MNCs: A New Perspective in International Management Accounting)

甲南経営研究第36巻4号（71-94頁）Konan Business Review 36 (4) January 1996, 71-94
Number of pages: 19 Posted: 04 May 2014
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 103 (516,515)

Abstract:

Loading...

MNCs (MNEs), nomological network, economic income, ethnocentric orientation, polycentric orientation, tax planning, earnings stripping

11.

会計基準の国際的収斂の管理会計への影響：企業業績の指標をめぐって (An Influence of International Convergence of Accounting Standards on Management Accounting: Firm Performance Measures)

『會計』第177巻2号(2010年2月) 35-46頁 (Accounting, 177 (2), February, 2010, 35-46.)
Number of pages: 8 Posted: 05 Apr 2014
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 103 (516,515)

Abstract:

Loading...

international convergence of accounting standards, asset-liability view, revenue-expense view

12.

現在価値法による企業価値の推定とＶＢＭ (Estimating Corporate Value Based on a Present Value Method and VBM)　

『甲南経営研究』第40巻3・4号2000年3月、1-35頁(Konan Business Review 40 (3・4) 2000: 1-35.)
Number of pages: 21 Posted: 15 Mar 2016 Last Revised: 20 Mar 2016
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 99 (530,666)

Abstract:

Loading...

value-based management; shareholder value network; balanced scorcards; present valuse methods

13.

Time Series Analysis as Applied to Accounting Data

『金沢経済大学論集』第23巻第1号（17-¬42頁）、1989年7月 Journal of Kanazawa College of Economics, 23 (1), 1989, 17-42.
Number of pages: 14 Posted: 31 Mar 2014 Last Revised: 04 Apr 2014
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 86 (579,767)

Abstract:

Loading...

14.

The Locus of Decision-Delegation Among Japanese Multinational Enterprises: An Empirical Study

Asia-Pacific Management Accounting Journal. 2011, Vol. 6 Issue 2, pp.1-26.
Number of pages: 33 Posted: 18 Mar 2014 Last Revised: 04 Apr 2014
Susumu Ueno and D. Paul Scarbrough
Management and Accounting Research Institute, Japan and Goodman School of Business - Accounting
Downloads 79 (609,543)

Abstract:

Loading...

locus of decision-making, overseas subsidiaries, Japanese MNEs, IT systems investment decisions, international transfer pricing decisions

15.

Banking on Technology

『金沢経済大学論集』第25巻第1号（19¬-38頁）Journal of Kanazawa College of Economics, 25 (3), 1992, 19-38.
Number of pages: 11 Posted: 31 Mar 2014
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 66 (670,451)

Abstract:

Loading...

16.

会計学の研究方法とパースペクティブ(A Review of Methodologies and Research Perspectives in Accounting)　

『會計』第164巻5号2003年11月(1-14頁） (Accounting, 164 (5) November 2003, 1-14.)
Number of pages: 9 Posted: 14 Mar 2016
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 64 (680,706)

Abstract:

Loading...

accounting research; research methods; perspectives and paradigms; Japan; Anglo-American

17.

多国籍企業の利益管理: 概念フレームワークの探索 (Profit Management Systems in MNCs: Exploring a Conceptual Framework)

『會計』第150巻4号1996年10月(108-119頁） (Accounting, 150 (4), October 1996, 108-119.)
Number of pages: 9 Posted: 13 Apr 2014 Last Revised: 25 Apr 2014
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 58 (713,107)

Abstract:

Loading...

MNCs, determinants of global-profit-management systems, dysfunction, acculturation

18.

資格・検定試験の原価計算・管理会計教育への影響：サーベイ・スタディ（An Influence of Licensing/Qualifying Examinations on Management and Cost Accounting Education: A Survey Study）

「検定・資格試験の原価計算・管理会計教育への影響 -サーベイ・スタディ-」『原価計算研究』2007・2 Vol.31 No.2、2007 年 3 月、54-61 頁(The Journal of Cost Accounting Research (issued by JCAA), 31 (2), 2007: 54-61.)
Number of pages: 9 Posted: 15 Mar 2016 Last Revised: 27 Mar 2016
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 40 (832,075)

Abstract:

Loading...

CPA examination; The 150 semester credit hours requirement; Graduate School of Accountancy

19.

米国外貨換算基準、SFAS No.52の早期実施にみる企業の財務特性：実証研究 (Financial Attributes of Companies Electing Early Adoption of SFAS No. 52: An Empirical Study)

金沢経済大学論集第23巻第2号（1-36頁）1989年12月 (Journal of Kanazawa College of Economics, 23 (2), 1989, 1-36)
Number of pages: 19 Posted: 12 Apr 2014
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 37 (855,731)

Abstract:

Loading...

20.

「多角化多国籍企業への連結予算管理システムの導入」 (Initiating Consolidated Budgetary Control Systems in Diversified MNEs)

『甲南経営研究』第38巻1号1997年6月、65-82頁Konan Business Review 38 (1) 1997, 65-82.)
Number of pages: 14 Posted: 13 Mar 2016
Susumu Ueno
Management and Accounting Research Institute, Japan
Downloads 29 (925,689)

Abstract:

Loading...

divisional and monthly budgetary controls; consolidated monthly budgetary control systems