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Makoto Kuroki

Kobe University - Graduate School of Business Administration

3-7-2 Shimiyoshiyamate

Higashinada-ku

Kobe, Hyogo 658-0063, Hyogo 657-8501

Japan

SCHOLARLY PAPERS

16

DOWNLOADS

1,492

TOTAL CITATIONS

4

Ideas:
“  Makoto Kuroki is a Professor at Graduate School of Business Administration, Kobe University, Japan. He is a Visiting Researcher at the Department of Accounting, The University of Melbourne in FY2024 and at the School of Business and Economics, Vrije Universiteit Amsterdam on November, 2024. He won the Young Scientists’ Award, The Commendation for Science and Technology by the Minister of Education, Culture, Sports, Science and Technology in Japan (2024). His research interests are Financial and Non-Financial Disclosure; Management Accounting, especially Budgeting and Performance Measurement; Government and Nonprofit Accounting.  ”

Scholarly Papers (16)

1.

Topic Classification of Public Sector Accounting Research: A BERT-based Approach

Journal of Emerging Technologies in Accounting, forthcoming
Number of pages: 38 Posted: 27 May 2020 Last Revised: 07 Jul 2025
Makoto Kuroki and Yoshitaka Hirose
Kobe University - Graduate School of Business Administration and Osaka Metropolitan University
Downloads 267 (291,839)
Citation 2

Abstract:

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public sector accounting, research topics, BERTopic model, emerging technology

2.

Budget Ratcheting and Debtholders’ Monitoring: Evidence from Private Colleges and Universities

Journal of Management Accounting Research, Forthcoming
Number of pages: 43 Posted: 02 Apr 2018 Last Revised: 17 Aug 2024
Makoto Kuroki and Akinobu Shuto
Kobe University - Graduate School of Business Administration and University of Tokyo - Graduate School of Economics
Downloads 196 (389,821)

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budget ratcheting; program expense; debtholders’ monitoring; private colleges and universities

3.

Organizational Identity, Incentive Schemes, and Performance in a Corporate Hierarchy: Theory and Evidence

Number of pages: 44 Posted: 26 Oct 2020 Last Revised: 25 Jan 2022
Toshiaki Wakabayashi and Makoto Kuroki
Waseda University and Kobe University - Graduate School of Business Administration
Downloads 177 (428,796)
Citation 1

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Organizational identity; incentive scheme; promotion; performance evaluation; corporate hierarchy

4.

Target Difficulty, Psychological Capital and Work Engagement

European Accounting Review, forthcoming
Number of pages: 50 Posted: 13 Sep 2022 Last Revised: 03 Jan 2025
Makoto Kuroki and Yoshitaka Shirinashihama
Kobe University - Graduate School of Business Administration and Kanagawa University
Downloads 172 (442,467)
Citation 1

Abstract:

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target difficulty, work engagement, psychological capital, moderating effect, survey

5.

Labor Cost Behavior of Family Managers by Generation: Evidence from Private Colleges and Universities

Number of pages: 36 Posted: 04 Apr 2022 Last Revised: 13 Mar 2023
Makoto Kuroki
Kobe University - Graduate School of Business Administration
Downloads 165 (454,356)

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labor cost, cost asymmetry, family firm, reputation costs

6.

Organizational Identity, Fixed Salary Contracts, and Financial Performance in Local Governments: Theory and Evidence

Number of pages: 31 Posted: 27 Aug 2021
Makoto Kuroki and Toshiaki Wakabayashi
Kobe University - Graduate School of Business Administration and Waseda University
Downloads 127 (569,079)

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organizational identity; local government; financial performance; balanced budget restriction; reserve fund

7.

Management control and employee motivation in local governments and for-profit firms: Differentiated replication study

Accounting and Finance, forthcoming
Number of pages: 50 Posted: 02 Jul 2024 Last Revised: 16 May 2025
Hikaru Goto and Makoto Kuroki
Yokohama City University - Graduate School of International Management and Kobe University - Graduate School of Business Administration
Downloads 106 (674,591)

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self-determination theory, management control, intrinsic motivation, differentiated replication, survey

8.

Gender Diversity Target Difficulty and Business Risk

Number of pages: 47 Posted: 05 Dec 2025 Last Revised: 08 Jan 2026
Makoto Kuroki and Sujay Nair
Kobe University - Graduate School of Business Administration and The University of Melbourne
Downloads 72 (883,195)

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Diversity, Gender, Target Difficulty, Strategic Insurance, Implied Volatility

9.

A Theory of Compensation Contract Under Firm-Wide Sustainability Initiatives

Number of pages: 42 Posted: 14 Jan 2026
Toshiaki Wakabayashi and Makoto Kuroki
Waseda University and Kobe University - Graduate School of Business Administration
Downloads 61 (989,921)

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Compensation Contract, Sustainability, Sustainability Governance, Incentive Design, Firm Performance

10.

Does board gender diversity improve other diversity issues? The case of disability diversity compliance and washing

Number of pages: 64 Posted: 20 Apr 2026
Souhei Ishida, Akinobu Shuto and Makoto Kuroki
Hitotsubashi University, University of Tokyo - Graduate School of Economics and Kobe University - Graduate School of Business Administration
Downloads 59 (1,222,651)

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board gender diversity, disability diversity, diversity washing, compliance, Japan

11.

Management earnings forecasts and employee mental health

Number of pages: 52 Posted: 08 Jan 2026
Makoto Kuroki and Yuuki Ohta
Kobe University - Graduate School of Business Administration and Senshu University
Downloads 48 (1,157,785)

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Management earnings forecast, forecast revisions, mental health, labor union, ESG investment

12.

Internal Information Environment and Capital Expenditure: Evidence from Local Governments

Number of pages: 45 Posted: 06 Jul 2026
Makoto Kuroki and Keiko Ishikawa
Kobe University - Graduate School of Business Administration and Nihon University
Downloads 21

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Financial Reporting, Fixed Asset Ledgers, Capital Expenditure, Local Governments

13.

Organizational Identity and Financial Outcomes in a Corporate Hierarchy: Theory and Evidence

Number of pages: 35 Posted: 08 May 2024
Toshiaki Wakabayashi and Makoto Kuroki
Waseda University and Kobe University - Graduate School of Business Administration
Downloads 21 (1,436,435)

Abstract:

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corporate hierarchy, financial outcome, incentive scheme, organizational identity, promotion

14.

Voter Rationality, the Use of Accounting Information and Voting Behavior: Evidence From a Referendum

Pacific Accounting Review, Forthcoming
Posted: 07 Aug 2023
Makoto Kuroki
Kobe University - Graduate School of Business Administration

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referendum, accounting information, voting behavior, voter rationality, online survey

15.

Tax-related Incentives and Expense Allocation in Nonprofit Organizations: Evidence from Japan

The International Journal of Accounting, Forthcoming
Posted: 21 Sep 2022
Makoto Kuroki and Hiroki Natsuyoshi
Kobe University - Graduate School of Business Administration and Independent

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Public interest incorporated association and foundation, expense allocation, tax avoidance, regulation, nonprofit governance.

16.

Nudging Public Budget Officers: A Field-Based Survey Experiment

Public Budgeting and Finance, forthcoming
Posted: 10 Mar 2021 Last Revised: 03 Jul 2023
Makoto Kuroki and Shusaku Sasaki
Kobe University - Graduate School of Business Administration and The University of Osaka - Graduate School of Economics

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public budgeting; organizational decision-making; behavioral economics; nudges; survey experiment; time discounting