KEIO RESEARCHERS INFORMATION SYSTEM

Academic Degrees 【 Display / hide 】

Academic Degrees 【 Display / hide 】

• Ph.D in Commerce and Management, Hitotsubashi University, Coursework, 2016.03

• Master in Commerce and Management, Hitotsubashi University, Coursework, 2013.03

• Bachelor in Commerce and Management, Hitotsubashi University, Coursework, 2011.03

Research Areas 【 Display / hide 】

Research Areas 【 Display / hide 】

• Humanities & Social Sciences / Accounting (Management Accounting)

Research Keywords 【 Display / hide 】

Research Keywords 【 Display / hide 】

• Management Control

• Management Accounting

Books 【 Display / hide 】

Books 【 Display / hide 】

• ビジネス・アカウンティング＜第5版＞

  山根 節, 太田 康広, 村上 裕太郎, 木村 太一, 中央経済社, 2024.03

• 人事評価の会計学：キャリア・コンサーンと相対的業績評価

  太田 康広（編著）, 中央経済社, 2021.02

  Scope: 第4章「非営利組織のキャリア・コンサーン」

Papers 【 Display / hide 】

Papers 【 Display / hide 】

• Cost-based pricing in government procurements with unobservable cost-reducing actions and productivity

  Taichi Kimura, Takahiro Morimitsu

  Asia-Pacific Journal of Accounting and Economics (Taylor and Francis)  30 ( 2 ) 373 - 390 2023

  Research paper (scientific journal), Joint Work, Lead author, Accepted

  • Access to Document (DOI)

• ピア・プレッシャーがインセンティブ設計に与える影響：分析的研究を中心とした文献レビュー

  木村 太一, 村上 裕太郎

  産業経理 82 ( 2 ) 111 - 124 2022.07

  Research paper (scientific journal), Joint Work

• 主観的業績評価におけるバイアス：分析的研究のレビューに基づく考察

  森光 高大, 木村 太一

  西南学院大学商学論集 68 ( 1-2 ) 65 - 88 2021.12

  Research paper (bulletin of university, research institution), Joint Work,  ISSN  0286-3324

• Conformity Pressure and Compensation Contracts

  Taichi Kimura ,Yutaro Murakami

  31st Asian-Pacific Conference on International Accounting Issues, Proceedings  2019.10

  Research paper (international conference proceedings), Joint Work, Accepted

• 業績評価情報の伝達・利用が組織アイデンティフィケーションに与える影響に関する定量的研究

  木村　太一

  慶應経営論集 36 ( 1 ) 39 - 56 2019.03

  Research paper (bulletin of university, research institution), Single Work, Accepted,  ISSN  0387-7086

display all >>

Papers, etc., Registered in KOARA 【 Display / hide 】

Papers, etc., Registered in KOARA 【 Display / hide 】

• Reconsideration of management control theory from the viewpoint of behavioral contract theory

  Kimura, Taichi

  科学研究費補助金研究成果報告書 2021

• Heterogeneous beliefs and management control system

  Kimura, Taichi

  科学研究費補助金研究成果報告書 2017

Reviews, Commentaries, etc. 【 Display / hide 】

Reviews, Commentaries, etc. 【 Display / hide 】

• 評価とバイアス、その解消

  木村 太一

  三田評論 (慶應義塾)   ( 1282 ) 81 - 81 2023.11

  Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media), Single Work, Lead author

Presentations 【 Display / hide 】

Presentations 【 Display / hide 】

• The Role of Loss Aversion in Multi-Rater Subjective Performance Evaluations

  [International presentation]  47th Annual Congress of the European Accounting Association (Rome, Italy) , 

  2025.05

  , 

  Oral presentation (general), European Accounting Association

• A calibration committee with a loss-averse agent

  Taichi Kimura, Takahiro Morimitsu

  [International presentation]  33rd Asian-Pacific Conference on International Accounting Issues (Vancouver, Canada) , 

  2024.11

  , 

  Oral presentation (general)

• A calibration committee with a loss-averse agent

  木村 太一, 森光 高大

  [Domestic presentation]  第83回日本会計研究学会全国大会 (早稲田大学) , 

  2024.08

  , 

  Oral presentation (general), 日本会計研究学会

• On the use of calibration committees in subjective performance evaluation

  Takahiro Morimitsu, Taichi Kimura

  [International presentation]  32nd Asian-pacific conference on international accounting issues (Gold coast) , 

  2023.10

  , 

  Oral presentation (general)

• On the use of calibration committees in subjective performance evaluation

  Takahiro Morimitsu, Taichi Kimura

  [International presentation]  45th Annual Congress of European Accounting Association (Helsinki) , 

  2023.05

  , 

  Oral presentation (general), European Accounting Association

display all >>

Research Projects of Competitive Funds, etc. 【 Display / hide 】

Research Projects of Competitive Funds, etc. 【 Display / hide 】

• Theoretical Study on the Mechanisms of Bias in Subjective Performance Evaluations and Their Mitigation Strategies

  2024.04

  -

  2027.03

  基盤研究(C), Principal investigator

• An analysis of goal setting and non-linear incentive schemes

  2021.04

  -

  2024.03

  MEXT,JSPS, Grant-in-Aid for Scientific Research, Grant-in-Aid for Early-Career Scientists , Principal investigator

• Reconsideration of management control theory from the viewpoint of behavioral contract theory

  2018.04

  -

  2021.03

  MEXT,JSPS, Grant-in-Aid for Scientific Research, Grant-in-Aid for Early-Career Scientists , Principal investigator

• Heterogeneous Beliefs and Management Control System

  2016.08

  -

  2018.03

  MEXT,JSPS, Grant-in-Aid for Scientific Research, Grant-in-Aid for Research Activity Start-up , Principal investigator

Courses Taught 【 Display / hide 】

Courses Taught 【 Display / hide 】

• MANAGERIAL ACCOUNTING

  2026

• INDIVIDUAL RESEARCH A (EMBA)

  2026

• RESEARCH SEMINAR IN MANAGEMENT CONTROL SYSTEMS

  2026

• ACCOUNTING AND CONTROL

  2026

• SEMINAR IN MANAGEMENT CONTROL SYSTEMS

  2026

display all >>

Memberships in Academic Societies 【 Display / hide 】

Memberships in Academic Societies 【 Display / hide 】

• 日本管理会計学会, 

  2022.09

  -

  Present

• European Accounting Association, 

  2019.05

  -

  Present

• 日本経済会計学会, 

  2018

  -

  Present

• 原価計算研究学会, 

  2013

  -

  Present

• 日本会計研究学会, 

  2013

  -

  Present