Professor

Shufuku Hiraoka

Hiraoka Shufuku

Profile

Faculty of Business Administration Department of Business Administration

Graduate School of Graduate School of Economics Economics Major

Specialized Field	Management accounting, enterprise value accounting, cost management, financial analysis, social responsibility accounting
Research theme	Enterprise value, business value measurement and management (including balanced scorecard, ABC) Comparison of theories and practices of economic profit in Japan and the United States (including CFROI) Decision-making accounting for business selection and concentration using segment accounting information The impact of social responsibility accounting (including environmental accounting) on corporate value TPM (Total Productive Maintenance) and Cost Management
research summary	Enterprise Value Accounting
Subjects in charge	CSR accounting, Environmental management accounting, Management accounting basics, Accounting, Corporate value management accounting, Seminar I-IV, Basic business seminar
Main career, work history, and academic background	Graduated Faculty of Business Administration at Soka University, and completed the Graduate School of Business and Policy Sciences at the University of Tsukuba (Master of Economics) He was a full-time Lecturer Soka Women’s College, a full-time Lecturer at Soka University's Faculty of Business Administration, and Assistant Lecturer before assuming his current position. Visiting Researcher, University at Buffalo, State University of New York Doctor of Business Administration
Affiliated academic societies and organizations	Japan Accounting Research Association, Japan Cost Accounting Research Association, Japan Management Accounting Association, Japan Association for Business Analysis, Japan Association for Financial Management, Japan Academy of Management, Japan Association of Securities Economics, Japan Association of Management Education
Main Papers and Publications	book Author of Modern Accounting and Financial Statement Analysis, Souseisha, 2005. Chief editor: Three-Step Cost Accounting and Industrial Bookkeeping Exercises (3rd edition), 2003. Co-author of Textbook of Management Accounting (3rd Edition), 2003. paper "EVA-type business valuation of Japanese companies," Group management with emphasis on corporate value, Tax Accounting Association, 2006. “Business Evaluation and Goal Setting for Business Restructuring,” Organizational Design and Management Accounting for Increasing Corporate Value, Tax Accounting Association, 2005. "Accounting and Finance Education from the EVA Perspective," Annual Report of Financial Management Research, No. 19
Message	Come learn about humanistic management together at our Faculty of Business Administration and realize that corporate management is also about value creation.

Specialized Field	Management accounting, cost accounting, cost management Financial Analysis
Research theme	Research into models for measuring corporate value and management accounting systems for improving corporate value (business valuation, brand value, environmental accounting, etc.) Research on value-creating management
research content	"Decision support system for long-term profit and capital planning in the distribution industry," Case studies of decision support systems for management strategies, Japan Management Association, 1989. "Financial Management of Automobile Companies: A Case Study of Toyota," Quarterly Journal of Business Behavior, Institute for Business Behavior, 1989. "ABC and PPM Integrated System", Cost Accounting Research, Vol. 18, No. 1, Japan Cost Accounting Research Association, 1994. "Improvement and ABC", Cost Accounting Research, Vol. 20, No. 2, Japan Cost Accounting Research Association, 1996. "Various Related Techniques to Support Cost Planning", Cost Accounting Research, Vol. 22, No. 1, Japan Cost Accounting Research Association, 1998. "Strategic Use of Business Segment Accounting Information", Industrial Accounting, Vol. 58, No. 2, Industrial Accounting Association, 1998. Reform Works in Administrative and Indirect Department : The Case Study of Z Company, Japanese Cost Management, Imperial College Press, 2000. Cost Management System Integrated into TPM, Japanese Cost Management, Imperial College Press, 2000. Valuation of Business Based on EVA-Type Metrics in Japanese Companese, Value-Based Management of the Rising Sun, World scientific, 2006. Many other papers and books (over 50)
Research and Education Policy	In line with the research theme, we will continue to conduct research into measuring and creating value surrounding companies. My policy is to research and teach the content contained in the article "Framework for Value Creation in Corporate Management" in the combined volume 28 of the "Soka Management Journal" (issues 1, 2, and 3). In other words, I will reflect Soka education in graduate school research and education.
Message	If you are interested in researching the values surrounding companies, let's collaborate as comrades. Graduate school research requires perseverance and continuity, so choose a topic that will sustain your interest and that you can continue to work on for a long time without going out of fashion.

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