Organization
Faculty of Economics Associate Professor
Contact information
The inquiry by e-mail is 《here》
External link
OTANI Haruo
Degree
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博士（商学） ( 早稲田大学 )
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修士（商学） ( 早稲田大学 )
Education
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2011.3
Waseda University doctor course finished without a degree after completion of required course credits
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2007.3
Waseda University master course completed
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2005.3
Meiji University graduated
Research History
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2024.4 - Now
Chuo University Faculty of Economics Department of Industrial Economics Associate Professor
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2011.4 - Now
Research Institute of Business Administration Visiting research scholar
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2019.4 - 2024.3
Toyo University Department of Accounting and Finance, Faculty of Business Administration Associate Professor
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2013.4 - 2019.3
Nagasaki University Faculty of Economics Associate Professor
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2011.4 - 2013.3
Nagasaki University Faculty of Economics Assistant Professor
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2009.4 - 2011.3
Waseda University Faculty of Commerce Research Associate
Professional Memberships
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2014.1 - Now
アメーバ経営学術研究会
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2011.9 - Now
JAPAN ACCOUNTING ASSOCIATION
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2010.9 - Now
余暇ツーリズム学会
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2008.9 - Now
Japanese Association of Cost Accounting
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2008.8 - Now
Japanese Association of Management Accounting
Research Interests
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knowledge transfer
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institutional theory
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management accounting routine
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adoption of management accounting systems
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management accounting change
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cost accounting
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amoeba management
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cost management
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management accounting
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Management accounting knowledge
Research Areas
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Humanities & Social Sciences / Accounting / management accounting
Papers
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Transfer of Management Accounting Knowledge in the Adoption Process of Management Accounting: The Process of Knowledge Cocreation Based on Agents' Absorptive Capacity and Disseminative Capacity Reviewed
Haruo Otani
Melco journal of management accounting research 14 ( 2 ) 3 - 18 2023.8
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The Prospect of Management Accounting Change Based on Institutional Theory: The View of Agent in Focus
Haruo Otani
Journal of business administration ( 100 ) 87 - 101 2023.3
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Expansion of Management Accounting Systems in Amoeba Management Invited
Haruo Otani
Accounting 201 ( 1 ) 64 - 78 2022.1
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Theoretical Implication of Cooperation Price in Amoeba Management:Focus on Enabling Control Concept
Haruo Otani
Journal of business administration 95 ( 95 ) 67 - 79 2020.3
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Otani Haruo
Melco Journal of Management Accounting Research 11 ( 2 ) 25 - 43 2019.5
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What Makes “Profit per Hour” Variegated: Review of Case Studies Adapting Amoeba Management Reviewed
Haruo Otani
The Journal of Cost Accounting Research 42 ( 1 ) 45 - 57 2018.9
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Variation of Management Accounting Systems in Adoption of Amoeba Management Reviewed
Haruo Otani
Doctoral dissertation, Waseda University 1 - 247 2017.7
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Organizing TDABC Research and its Direction:Focus on Review of Domestic and Overseas' Studies Reviewed
Otani Haruo
Melco Journal of Management Accounting Research 8 ( 1 ) 17 - 36 2015.11
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Adoption and Practice of Amoeba Management in Hotel Nikko Princess Kyoto
Haruo Otani
Accounting 66 ( 12 ) 1870 - 1876 2014.12
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The Influence of the Use of Management Accounting in a Front Line on the Interactive Network ::A Case Study based on the Perspective of the Institutional Theory Reviewed
Otani Haruo
Melco Journal of Management Accounting Research 7 ( 1 ) 53 - 70 2014.10
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Management of Profit Target at Lower Level : The Case Study of City Hotel K Based on Control Lever Reviewed
OTANI Haruo
The Journal of Cost Accounting Research 37 ( 2 ) 135 - 147 2013
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Higher-Level Learning based on Amoeba Managemet Invited
Haruo Otani
Accounting 72 ( 7 ) 30 - 37 2020.7
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The Changes of Cost Structures and Cost Drivers in Japanese Manufacturing Companies : An Analysis of Statement of Cost of Goods Manufactured in Japan from 1980 to 2009
Haruo Otani, Kohei Arai, Shinichiro Ono, Takeyoshi Seno, Takehiro Metoki
Annual review of economics 34 17 - 26 2018.6
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The Significance and Issue of Adopting Levers of Control as an Analytical Framework of Management Control Systems: Focus on Simons' Studies Reviewed
Haruo Otani
The Joint Journal of the National Universities in Kyusyu. Education and Humanities 5 ( 1 ) 2017.9
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The Design and Use of Management Accounting Systems in the Case Studies of Adapting Amoeba Management
Haruo Otani
Discussion paper series 2017 ( 3 ) 巻頭1枚,1 - 29 2017.8
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The Significance and Issue of Adopting Levers of Control as an Analytical Framework of Management Control Systems : Focus on Simons' Studies
Haruo Otani
Journal of Business and Economics 96 ( 4 ) 43 - 80 2017.3
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Theoretical Foundation of Overhead Cost Allocation
Takehiro Metoki, Haruo Otani, Kohei Arai, Takeyoshi Seno, Kazunori Fukushima
The journal of Musashi University 64 ( 1 ) 67 - 75 2016.8
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Discussion on the Process of Cost Management
Haruo Otani
Journal of business and economics 94 ( 3 ) 107 - 121 2015.3
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The Prospect of Management Accounting Research Based on the Perspective of Institutional Theory
Haruo Otani
The Waseda commercial review ( 438 ) 687 - 720 2013.12
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Profit Responsibility and Use of Accounting Information at Low Level Reviewed
Haruo Otani
The Joint Journal of the National Universities in Kyusyu. Education and Humanities 6 ( 2 ) 2013.3
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Service Provision and Performance Management Systems
Haruo Otani, Takashi Shimizu
Accounting 64 ( 12 ) 39 - 48 2012.12
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The Role of Manager and Management Control in Profit Management at Lower Level
Haruo Otani
Financial and cost accounting 72 ( 3 ) 152 - 162 2012.10
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Management of Profit Target Lead by Lower Manager: Based on Case Study of Japanese Hotel Reviewed
OTANI Haruo
Proceedings（24th Asian-Pacific Conference on International Accounting Issues） 1 - 13 2012.10
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Profit Responsibility and Use of Accounting Information at Low Level
Otani Haruo
Journal of business and economics 91 ( 4 ) 67 - 94 2012.3
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Profit Management in a Manufacturing Setting Reviewed
Haruo Otani
The bulletin of the Graduate School of Commerce 72 133 - 144 2011.3
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The validity of field studies in Japanese management accounting research Reviewed
Eri Yokota, Kohei Arai, Haruo Otani, Takehiro Metoki, Kazunori Fukushima, Takeyoshi Seno
Mita business review 53 ( 2 ) 101 - 121 2010.6
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The practice of management accounting for the lodging industry in Japan
Takashi Shimizu, Haruo Otani
The Waseda commercial review ( 424 ) 1 - 30 2010.6
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The Effective Use of Capacity in Lodging Industry
Haruo Otani
The Journal of Business and Economics ( 98 ) 55 - 67 2010
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Limited Use of Cost Management and Adaptability of Target Costing in Service Industries Reviewed
Haruo Otani
The bulletin of the Graduate School of Commerce 68 207 - 218 2009.3
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New Framework of Statements on Management Accounting: The Role of Management Accountants Qualified by IMA and Residual Issues
Haruo Otani
The Journal of Business and Economics ( 96 ) 49 - 61 2009
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Strategic Management Systems in Service Organizations
Haruo Otani
The Journal of Business and Economics ( 94 ) 37 - 49 2008
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Availability of Balanced Scored Card in the Turnaround Strategy
Haruo Otani
Master's thesis 1 - 82 2007
Books
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Evidence of Management Accounting for Practice
Yutaka Kato, Eisuke Yoshida, Kohei Arai edi, Haruo Otani（ Role： ContributorChapter 7 Amoeba Management: How to Make Effecitve）
Chuokeizai 2022.4 （ ISBN:9784502420016 ）
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Basic management accounting
Takashi Shimizu, Haruo Otani（ Role： Joint authorChapter 2, 3, 8, 10, 11, 12）
Chuokeizai 2019.4 （ ISBN:9784502303418 ）
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Case Studies of Amoeba Management: What Makes Management Accounting Systems Variegated
Haruo Otani（ Role： Sole author）
Chuokeizai 2018.3 （ ISBN:4502257613 ）
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Evolution of Amoeba Management: Theory and Practice
Academic Studies of Amoeba Management（ Role： ContributorChapter 3）
Chuokeizai 2017 （ ISBN:9784502213014 ）
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Service Re-engineering
Yoshihiro Ito edi（ Role： ContributorChapter 5）
Chuokeizai 2016.1
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Introduction to Bookkeeping
Accounting, Studies of, Nagasaki University（ Role： ContributorChapter 6, 7, 8）
Chuokeizai 2014.4
MISC
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Interest on Introduction of Amoeba Management to Non-manufacturing Industry Invited
Haruo Otani
Accounting 75 ( 2 ) 43 - 46 2023.2
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Institutional Entrepreneur and Institutional Work to Lead Management Accounting Change Invited
Haruo Otani
Accounting 74 ( 12 ) 118 - 119 2022.12
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The paradox issue of embedded agency in management accounting Invited
Haruo Otani
Accounting 74 ( 11 ) 134 - 135 2022.11
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Academic Exploration: Adoption of Amoeba Management Accounting to Management of Hotel and Variation of Amoeba Management Invited
Haruo Otani
Amoeba Management Report 32 18 - 21 2019.5
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Overview of Management Accounting Seminar in Nagasaki University
Haruo Otani
Melco journal of management accounting research : MJMAR ( 10 ) 100 - 102 2018
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Accounting to Interpret Economic News: Think of Management and Accounting in a Hotel Ⅱ Invited
Haruo Otani
Accountants Course 51 ( 7 ) 110 - 112 2016.6
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Accounting to Interpret Economic News: Think of Management and Accounting in a Hotel Ⅰ Invited
Haruo Otani
Accountants Course 51 ( 6 ) 97 - 99 2016.5
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Management Accounting Practice in the Organization to Adopt Amoeba Management: The Case of Hotel NIkko Princess Invited
Haruo Otani
Amoeba Management Report 15 22 - 23 2015.1
Presentations
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Design and Use of Profit per Hour in the Company Adopting Amoeba Management: Case Study of Food Service Chain X
Haruo Otani
The Workshop in Japan Society of Organization and Accounting 2023.12
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Transfer of Management Accounting Knowledge: Introduction of Amoeba Management to the Medical Device Retail Store Chain X International conference
Haruo Otani, Daisuke Kondo
7th Bristol-Kyoto Qualitative Research on Accounting Workshop ( Bristol, U.K. ) 2023.9 Bristol University
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Management Control System to Promote Knowledge Transfer: The Influence of DX
Haruo Otani
The Workshop in Japan Society of Organization and Accounting 2023.3
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The prospect of Management Accounting Research based on Institutional Theory: In terms of Agent-in-focus
Haruo Otani
The Japanese Association of Management Accounting 2022 Annual Conference 2022.8
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Analytical Framework to Explore How Knowledgeable Agents Lead Structural Change in Management Accounting Systems: For Future Case Study
Haruo Otani
5th Bristol-Kyoto Qualitative Accounting Research Workshop ( Bristol, U.K. ) 2022.8 Bristol Universtiy
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The Expansion of Management Accounting Systems in Amoeba Management Invited
Haruo Otani
The 80th Conference, Japan Accounting Association 2021.9
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Departmental Profit Management and Profit Allocation in Amoeba Management
Haruo Otani
The 55th Section in Kyushu, Japanese Association of Management Accounting 2018.10
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The Design and Use of Management Accounting Systems in Studies to Adopt Amoeba Management
Haruo Otani
The 43th Conference, Japan Cost Accounting Association 2017.9
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The Influence of Departmental Profit Management on Exposing Management Philosophy: The Case of Amoeba Management in the Hotel Invited
Haruo Otani
The 6th Symposium, Academic Studies of Amoeba Management 2017.8
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Transition for Characteristic of Product Cost: Analysis of Cost of Goods Manufactured Statement from 1980 to 2009
Takeyoshi Seno, Kohei Arai, Shinichiro Ono, Haruo Otani, Takehiro Metoki, Kazunori Fukushima
The 75th Conference, Japan Accounting Association 2016.9
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Service Re-engineering and Amoeba Management: Discussion based on The Hotel Case Invited
Haruo Otani
1st Forum in 2016, Japanese Association of Management Accounting 2016.4
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管理会計の移転に関する研究
庵谷治男
2015年度第5回長崎大学ファカルティセミナー ( 長崎大学経済学部 ) 2015.11 長崎大学経済学部
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Theoretical foundation of Overhead Cost Allocation: Discussion based on Review
Takeyoshi Seno, Haruo Otani, Kohei Arai, Kazunori Fukushima, Takehiro Metoki
The 40th Conference, Japan Cost Accounting Association 2014.9
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宿泊サービスの利益管理 Invited
庵谷治男
第44回京都管理会計研究会 ( 京都大学（京都） ) 2014.5 京都管理会計研究会
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The Design and Use of Management Control Systems at Lower Level: Based on the Case Study of Japanese Hotel International conference
OTANI Haruo
The 9th Management Control Research Conference 2013.9
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The Design and Use of Management Control Systems at Lower Level: Based on the Management of Profit Target in Japanese Hotel International conference
OTANI Haruo
The 9th European Network for Research in Organizational & Accounting Change Conference 2013.6
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Management of Profit Target Lead by Lower Manager: Based on Case Study of Japanese Hotel International conference
OTANI Haruo
24th Asian-Pacific Conference on International Accounting Issues 2012.10
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Management of Profit Target at Lower Level
Haruo Otani
The 38th Conference, Japan Cost Accounting Association 2012.9
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Profit Management of Service in the Lodging Industry Invited
Haruo Otani
Forum of Melco Management Accounting 2012.6
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The Accountability and Use of Accounting Information via a Lower Manager
Haruo Otani
The 89th Section in Kyushu, Japan Accounting Association 2012.3
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Profit Management at Low Level International conference
OTANI Haruo
Management Accounting Research Group Conference in association with the Management Control Association 2011.11
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Japanese Lodging Industry
The 1st Joint Seminar between Faculty of Business Administration 2011.9 Chiang Mai University and Faculty of Economics, Nagasaki University
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Focus on Profit Management at Lower Level
Haruo Otani
The 37th Conference, Japan Cost Accounting Association 2011.9
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The Role of Management Accounting Information in the Front Line of Service Provision
Haruo Otani
Annual Conference in 2010, Japanese Association of Management Accounting 2010.9
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我が国宿泊業の管理会計の実態
清水孝, 庵谷治男
IMA日本支部公開講演会 ( 早稲田大学（東京） ) 2010.5 IMA日本支部
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わが国宿泊業の管理会計の実態
清水孝, 庵谷治男
サービス・リエンジニアリング研究会 ( 一般財団法人産業経理協会 ) 2010.5 サービス・リエンジニアリング研究会
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The Adaptability of Target Costing in a Hotel
Haruo Otani
The 35th Conference, Japan Cost Accounting Association 2009.9
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IMAの管理会計基準（SMA）－新SMAの体系－
庵谷治男
IMA日本支部公開講演会 ( 早稲田大学（東京） ) 2008.10 IMA日本支部
Awards
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Book Award
2018.8 Japan Cost Accounting Association Case Studies of Amoeba Management
Haruo Otani
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Book Award
2016.9 The Association for Leisure and Tourism Studies Service Re-engineering
Yoshihiro Ito
Research Projects
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Exploratory research for Dynamic Change of Management Accounting Routine
Grant number：22K01794 2022.4 - 2025.3
Japan Society for the Promotion of Science (JSPS) Grant-in-Aid for Scientific Research for Scientific Research（C） Scientific Research（Ｃ） Toyo University
Haruo Otani
Authorship：Principal investigator
Grant amount： \2600000 （ Direct Cost: \2000000 、 Indirect Cost： \600000 ）
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Transfer and Institutionalization of Accounting Routine in the Adoption of Management Accounting Systems
Grant number：16K03991 2016.4 - 2022.3
Japan Society for the Promotion of Science (JSPS) Grant-in-Aid for Scientific Research（Ｃ） Scientific Research（Ｃ） Nagasaki University
Haruo Otani
Authorship：Principal investigator
Grant amount： \3900000 （ Direct Cost: \3000000 、 Indirect Cost： \900000 ）
This study developed the theoretical framework which enables to interpret how accounting routine is transferred and institutionalized in the process to adopt management accounting systems. To be concrete, we replaced transfer of accounting routine with transfer of management accounting knowledge, and drew the process to transfer its knowledge via knowledgeability of sources and recipients. The framework enables to analyze the flow from transfer to institutionalization as the continuous process while previous studies only focused on transfer.
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The Influence on Transfer Process of Management Accounting Knowledge via Difference of Business Characteristics
2018.7 - 2019.6
Melco Foundation Research Grant Research Grant Nagasaki University
Haruo Otani
Authorship：Principal investigator Grant type：Competitive
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A study of accounting system to support the inbound strategies of Japanese tourism industry
Grant number：15H03401 2015.4 - 2018.3
Japan Society for the Promotion of Science Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (B) Grant-in-Aid for Scientific Research (B) Waseda University
Ito Yoshihiro
Grant type：Competitive
Grant amount： \12480000 （ Direct Cost: \9600000 、 Indirect Cost： \2880000 ）
In this research project, we examine how to explore a concrete and easy-to-use methodology for constructing an information system to enhance the ability to pull in more inbound customers and to improve the profitability of the tourism industry dramatically . In addition, we examined the way how to collaborate organically between tourism industries.
<BR>
Specifically, we presented the base model of the information system and verified these effect through action research. Furthermore, through interviews and experiences surveys, we clarified the promotion and inhibition factors, and also examined new methodology of tourism research. -
Dinamic Change of Management Control Systems
Grant number：25870522 2013.4 - 2017.3
Japan Society for the Promotion of Science Grants-in-Aid for Scientific Research Grant-in-Aid for Young Scientists (B) Grant-in-Aid for Young Scientists (B) Nagasaki University
OTANI Haruo
Authorship：Principal investigator Grant type：Competitive
Grant amount： \4420000 （ Direct Cost: \3400000 、 Indirect Cost： \1020000 ）
The purpose of this study is to reveal dynamic change of management control systems (MCS) based on institutional theory perspective. Especially, MCS is composed of some controls so that such controls change in process of time relating wiht each other. In result, this study carried out a case study about the dynamic change of MCS from X company which adopted amoeba management, and then explored the institutional process in the organization.
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Management Accounting Practice and Participatory Management in Amoeba Management
2014.7 - 2015.6
Melco Foundation Research Grant Research Grant Nagasaki University
Haruo Otani
Authorship：Principal investigator Grant type：Competitive
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An Interdisciplinary Research on Elaborating Service Contents and Its Economical Effects
Grant number：23243061 2011.4 - 2014.3
Japan Society for the Promotion of Science Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (A) Grant-in-Aid for Scientific Research (A) Waseda University
ITO Yoshihiro, YAMAMOTO Koji, OKADA Yukihiko, OTANI Haruo, MINAMI Chieko, HIRANO Mitsutoshi, METOKI Takehiro, KATO Norio, KOBAYASHI Yoshitaka, SHIMIZU Takashi, HASEGAWA Keiichi
Grant type：Competitive
Grant amount： \42640000 （ Direct Cost: \32800000 、 Indirect Cost： \9840000 ）
The objective of this research is to develop a methodology for providing attractive services at low costs with a view to improving the profitability of the service industry. The difficulty of identifying customer needs accurately was generally held responsible for the delayed improvement in restoring profitability. However, our field research and questionnaire studies have pointed to the uncertainty as to a return on investment to be used for improvement and the underestimation of opportunity losses due to customer dissatisfaction as major hindrances to the effective implementation of improvement schemes. A model of a strategic supporting tool has also been suggested.
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The Influence of Profit Management via Front Line on Interactive Network between Organizational Members
2012.7 - 2013.6
Melco Foundation Research Grant Research Grant Nagasaki University
Haruo Otani
Authorship：Principal investigator Grant type：Competitive
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The Role of Accounting Information in Profit Management at Lower Level
Grant number：23730447 2011 - 2012
Japan Society for the Promotion of Science Grants-in-Aid for Scientific Research Grant-in-Aid for Young Scientists (B) Grant-in-Aid for Young Scientists (B) Nagasaki University
OTANI Haruo
Grant amount： \4030000 （ Direct Cost: \3100000 、 Indirect Cost： \930000 ）
The purpose of this study is to reveal how accounting information is used in organizations which implement the management of profit at lower level (ex. a manufacturing setting or a site to provide service). Specifically, the author conducted a case study in order to explore (1)the subject of use, (2)the object of use, and (3)the way of use for accounting information. In conclusion, a manager principally uses accounting information, and there would be the involvement of top management according to organizational context (the extent of maturity and ability of organizational members).
Teaching Experience
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Bookkeeping A
2024.4 - Now Institution：Waseda University
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Bookkeeping
2024.4 - Now Institution：Chuo University
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Management Accounting
2024.4 - Now Institution：Chuo University
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Advanced Cost Accounting
2019.4 - Now Institution：Faculty of Business Administration, Toyo University
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Basic Cost Accounting
2019.4 - Now Institution：Faculty of Business Administration, Toyo University
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Global Business A: Basic Accounting in English
2022.9 - 2024.3 Institution：Toyo University
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Basic Cost Accounting
2021.4 - 2024.3 Institution：Course of Business, Accounting and Finance in Graduate School of Business Administration, Toyo University
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Management Accounting
2019.4 - 2024.3 Institution：Faculty of Business Administration, Toyo University
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BookkeepingⅠA
2019.4 - 2024.3 Institution：Faculty of Business Administration, Toyo University
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Basic and Practical Lecture
2019.4 - 2020.8 Institution：Faculty of Business Administration, Toyo University
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Special Topics of Finance B
2019.4 - 2019.8 Institution：Faculty of Business Administration, Toyo University
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BookkeepingⅠB
2019.4 - Institution：Faculty of Business Administration, Toyo University
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Japanese Business A
2011.4 - 2018.8 Institution：Nagasaki University of Foreign Studies (part-time)
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Management Information and Accounting Information (Liberal Arts Education)
2016.4 - 2018.3 Institution：Nagasaki University
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Special Topics of Cost Accounting / Cost Management (Graduate School)
2013.4 - 2018.3 Institution：MBA, Graduate School of Economics, Nagasaki University
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Cost Accounting
2011.4 - 2018.3 Institution：Faculty of Economics, Nagasaki University
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Japanese Management Ⅱ
2011.4 - 2013.8 Institution：Nagasaki University of Foreign Studies (part-time)
Committee Memberships
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2023.4 - Now
Japanese Management Accounting Association Member of Editorial Committee
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2022.4 - Now
Japan Cost Accounting Association Editor of Management Accounting Review
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2020.4 - Now
Japanese Management Accounting Association Director
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2018.9 - 2021.8
Japan Cost Accounting Association Member of Editorial Committee
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2014.4 - 2020.3
Japanese Association of Management Accounting Councilor
Academic Activities
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"Development of Japanese Management Accounting in Amoeba Management and Target Costing," Management Accounting Seminar in Nagasaki University
Role(s)： Planning, management, etc.
Faculty of Economics in Nagasaki University, Melco Foundation 2018.2
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日本会計研究学会九州部会 準備委員
Role(s)： Planning, management, etc.
日本会計研究学会九州部会、長崎大学 （ 長崎大学 ） 2017.3
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会計理論学会第31回全国大会 協力委員
Role(s)： Planning, management, etc.
会計理論学会、長崎大学 （ 長崎大学 ） 2016.10
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2010年度日本管理会計学会全国大会準備委員
Role(s)： Planning, management, etc.
日本管理会計学会、早稲田大学 （ 早稲田大学 ） 2010.9
Social Activities
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アメーバ経営の最前線
Role(s)： Lecturer
一般財団法人産業経理協会 管理会計講座 一般財団法人産業経理協会 2019.10 - Now
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コスト知っとこ！－原価を知り、原価と生きる－
Role(s)： Lecturer
東洋大学、東洋大学附属姫路高等学校 1 Day University オンライン（東洋大学附属姫路高等学校） 2022.7
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“学び”LIVE授業体験
Role(s)： Lecturer
東洋大学 2022.3
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会計学の考え方
Role(s)： Lecturer
長崎大学 平成28年長崎大学教員免許状更新講習 長崎大学 2016.5
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会計学
Role(s)： Lecturer
長崎大学 高大連携授業（高校生対象の公開講座） 長崎大学 2014.8
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経営管理ツールとしての会計
Role(s)： Lecturer
長崎大学 高大連携授業（高校生対象の公開講座） 長崎大学 2012.8
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宿泊産業のビジネスと利益管理のしくみ
Role(s)： Lecturer
茶の間の経済学 長崎市北公民館 2012.5
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早稲田大学生活協同組合監事
2008.4 - 2011.3