Professor Hidefuku Hiraoka of the Faculty of Economics and Business Administration has published a book he edited, titled "Time-based Accounting: Productivity and Management Perspectives."

The book 'Time-based Accounting: Productivity and Management Perspectives' (Singapore, World Scientific), which Professor Shufuku Hiraoka from our university's Faculty of Economics and Business Administration was involved in as the editor and author, Published in May 2026.

This book is co-authored with Masanobu Kosuga Professor Emeritus of Kwansei Gakuin University. This collection of papers systematically presents time-based technology management methods that contribute to productivity improvement through the high productivity and successful management models cultivated by Japanese companies, especially manufacturing, while focusing on the importance of "time" essential for practicing sustainability management. Through experienced directors and renowned researchers, it presents theoretical, case studies, and empirical analyses to contribute to productivity improvement.

Professor

Shufuku Hiraoka

Hiraoka Shufuku

Specialized Field

Management accounting, enterprise value accounting, cost management, financial analysis, social responsibility accounting

Research theme

1. Enterprise value, business value measurement and management (including balanced scorecard, ABC)
2. Comparison of theories and practices of economic profit in Japan and the United States (including CFROI)
3. Decision-making accounting for business selection and concentration using segment accounting information
4. The impact of social responsibility accounting (including environmental accounting) on corporate value
5. TPM (Total Productive Maintenance) and Cost Management