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 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
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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Influence of DX Promotion on Knowledge Sharing via Management Control Systems Invited Reviewed
Haruo Otani
Japanese Management and International Studies 21 2025.5
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Use of Philosophy in the Organization Adopting Amoeba Management: A Case Study of the Small Hearing Aid X Reviewed
Haruo Otani, Daisuke Kondo
Management Accounting Review 4 ( 1 ) 1 - 14 2024.11
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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
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
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
Presentations
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Influcence of Amoeba Management on Sales Task
Haruo Otani, Daisuke Kondo
The 2024 Annual Conference of The Japanese Association of Management Accounting 2024.9
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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
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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The Exploration into cocreation of Management Accounting Knowledge between Accounting Exepertise and Non-expertise
Grant number：25K05410 2025.4 - 2029.3
Grants-in-Aid for Scientific Research Chuo University
Haruo Otani
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Exploratory research for Dynamic Change of Management Accounting Routine
Grant number：22K01794 2022.4 - 2026.3
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
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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.
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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.
Teaching Experience
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Business Management
2025.4 - Now Institution：Chuo 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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BookkeepingⅠB
2019.4 - Now Institution：Faculty of Business Administration, Toyo University
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BookkeepingⅠA
2019.4 - Now Institution：Faculty of Business Administration, Toyo University
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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Preparation Committee for the 2024 Annual Conference of The Japanese Association of Management Accounting
Role(s)： Planning, management, etc.
The Japanese Association of Management Accounting 2024.9
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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