ISSN 0918-7863

The Journal of ManagementAccounting, JapanTHE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING
Volume 30, No. 2

2022

Invited Articles
Raison dʼêtre of Management Accounting: Revisited●Rethinking Cost Allocation●Yutaka Kato

Okihiro Maruta

The Journal of Management Accounting, Japan

Published by

管理会計学

JAMAJAMAISSN 0918-7863

日本管理会計学会誌

管理会計学

The Journal of Management Accounting, Japan

2022 年 第 30 巻 第 2 号

経営管理のための総合雑誌
特 別 講 演再び「管理会計のレゾンデートル」について

論

加 登豊壇

間接費配賦の再考

丸 田 起 大Changes in Bank Costing: Capacity-Estimated Costing
Based on Holistic Approach●Masayuki Tanimori

銀行原価計算の変化に基づく間接費配賦の再考

Characteristics of Cost Allocation Method in
Hospital Costing System●Shunsuke Adachi
2022Management of Indirect Cost in The 21st Century:
Capacity Management of Network Organizations■ Manuscript Preparation Guidelines

300219_03_表紙_責了ma.indd

2-4●

Yasushi Ogawa

谷 守 正 行病院原価計算システムにおける間接費配賦の課題と対応

足 立 俊 輔21 世紀の間接費管理―ネットワーク組織のキャパシティ・マネジメント―

Masaru Takahashi

高 橋賢

小 川康

特 別 講 演

Volume 30, No. 2

Signiﬁcance of DDP: Discovery-Driven Planning●―ホリスティック・アプローチのキャパシティー推定型原価計算―

DDP 仮説指向計画法の意義■学会誌投稿規程等

発行

日本管理会計学会

The Japanese Association of Management Accounting

2022/03/03

8:20:56

The Japanese Association of Management Accounting
The Japanese Association of Management Accounting was founded on July 27, 1991. The Association is a voluntary organization of academicians, practicing professionals, and management practices. Each member of the Association will receive the Journal of Management Accounting, Japan published by the Association.

The Members of the 2020–2023 Executive Board of the Association
President

Kazunori Ito, Senshu University

Vice President
Vice President
Vice President
Vice President

Akihiro Saki, Meiji University
Atsushi Shiiba, Osaka University
Ko Tasaka, Fukuoka UniversityHiroyuki Nakamura, Yokohama National University

Executive Directors:
Masaaki Aoki, Tohoku University
Takashi Arae, Nihon University
Yoshihiro Ito, Waseda University
Tomonori Inooka, Kokushikan University
Noriyuki Imai, Toyota Financial Services Corporation
Akihiko Uchiyama, Chiba University
Tomoki Oshika, Waseda University
Harumi Otsuki, Meiji University
Hiroshi Ohnuma, Chuo University
Asako Kimura, Kansai University
Akinori Goto, Osaka Gakuin University
Norio Sawabe, Kyoto University
Takashi Shimizu, Waseda University
Nobumasa Shimizu, Waseda University

Makoto Tomo, Seijo University
Masaru Nakagawa, Doshisha University
Shuji Niwa, NIHONKEIEI
Fumiko Hiki, Hitotsubashi University
Masafumi Fujino, Nihon University
Shoichiro Hosomi, Tokyo Metropolitan University
Takami Matsuo, Kobe University
Masaru Miura, NIHON MECCS Co. Ltd.
Ichiro Mizuno, Kansai University
Masami Motohashi, Meiji University
Yumi Morofuji, Rikkyo University
Naoya Yamaguchi, Aoyama Gakuin University
Eri Yokota, Keio University

The Members of the 2020–2023 Board of Directors
Hirofumi Asada, Osaka University of Economics
Kohei Arai, Osaka Prefecture University
Hironao Iwata, Senshu University
Yoshiyuki Iwata, ZECOO Partners INC.
Haruo Otani, Toyo University
Junya Ohnishi, Ministry of Finance
Noriaki Oku, Tokyo International University
Hiroshi Obata, Hitotsubashi University
Kazuhiro Kawashima, Tohoku Institute of Technology
Masanobu Kosuga, Kwansei Gakuin University
Yoshinobu Shima, Kindai University
Yoshihiro Sugiyama, Konan University
Masayuki Tanimori, Senshu University

Seiji Nakai, Kokushikan University
Michiyasu Nakajima, Kansai University
Keiichi Hasegawa, Waseda University
Shino Hiiragi, Aichi Institute of Technology
Okihiro Maruta, Kyushu University
Tamiya Mizushima, Nakamura Gakuen University
Kousuke Miyaji, University of Nagasaki
Yasushi Mukaida, The Center for Management Research Inc.
Takehiko Moriguchi, University of Toyama
Hiroyuki Yamaura, Chiba Keizai University
Hiroki Yamashita, Aoyama Gakuin University
Hiroshi Yoshimi, Hokkaido University

Auditors

Nobuyoshi Nagaya, Sanno University
Yasutaka Hasegawa, Reitaku University
Kazuo Yokoyama, Tokyo University of Science

ManagersRisa Asaishi, Bunri Univesity of Hospitality
Shu Umeda, Kanazawa Seiryo University
Hiroshi Umeda, Takasaki City University of Economics
Tatsuya Okada, Takamatsu University

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5-7

Maki Kitada, Shiga University
Hiroyuki Sekiya, Hokkai-Gakuen University
Shinnosuke Hara, Nagoya University of Foreign Studies

2022/03/03

8:20:56