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Tsutomu Yoshioka

    Department of International Tourism Management　Professor
    Course of International Tourism Studies　Professor
Last Updated :2025/06/06

Researcher Information

Degree

  • Ph.D in Business Administration（2012/09 Asia University）
  • MBA (Master of Business Administration)（2009/03 SANNO Univerity）

URL

Research funding number

  • 20639877

J-Global ID

Profile

  • Apr./2021- Professor, Faculty of International Tourism management, Toyo univ.


    Apr./2017- Associate professor, Faculty of International Tourism management, Toyo univ.
    Apr./2012- Associate professor, School of Information-Oriented Management, Sanno univ (-Mar./2017).
    Apr./1986- Software developing companies (-Jan./2012).


    Sep./2012 Graduate school of Asian and International Business Strategy, Asia univ., Ph.D. in Business Administration.


     

Research Interests

  • Sauna business management   Sauna business   Sauna Tourism   Tourism   Sauna   labor productivity   Productivity   Hospitality Management Accounting   Hospitality Management   Hospitality management   Strategic Management Accounting   Cost Accounting   Management Accounting   

Research Areas

  • Humanities & social sciences / Tourism studies / Sauna Tourism
  • Humanities & social sciences / Tourism studies / Hospitality Management
  • Humanities & social sciences / Accounting / Hospitality Management Accounting
  • Humanities & social sciences / Business administration / Hospitality Management

Academic & Professional Experience

  • 2023/04 - Today  Bunkyo UniversityFaculty of Information & ComunicationsAdjunct Lecturer
  • 2021/04 - Today  Toyo UniversityFaculty of International Tourism ManagementProfessor
  • 2016/04 - Today  Asia UniversityFaculty of Business Administration Department of Hospitality ManagementAdjunct lecturer
  • 2020/09 - 2022/03  Rikkyo UniversityCollege of TourismAdjunct lecturer
  • 2017/04 - 2021/03  Toyo UniversityFaculty of International Tourism ManagementAssociate professor
  • 2017/04 - 2018/09  Sanno UniversitySchool of Information Oriented ManagementAdjunct lecturer
  • 2013/04 - 2017/03  Toyo UniversityFaculty of Regional Development Studies Department of TourismAdjunct lecturer
  • 2012/04 - 2017/03  Sanno UniversitySchool of Information Oriented ManagementAssociate professor
  • 1986/04 - 2012/01  Software development companies

Education

  • 2009/04 - 2012/09  ASIA University  Graduate School of Asian and International Business Strategy  (Ph.D course)
  • 2007/04 - 2009/03  SANNO University  Graduate School of Comprehensive Management  (MBA Course)
  • 2002/10 - 2006/09  SANNO University  School of Management and Information Science  (Distance Learning Course)

Association Memberships

  • Japan Academy of Management   CHRIE; International Council on Hotel, Restaurant, and Institution Education   European Accounting Association   THE ASSOCIATION FOR LEISURE AND TOURISM STUDIES   JAPANESE ACCOUNTING ASSOCIATION   THE JAPAN COST ACCOUNTING ASSOCIATION   THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING   

Published Papers

  • A Study on the Trend of Sauna Use and the Situation Surrounding Saunas
    Tsutomu YOSHIOKA
    Journal of Tourism Studies (24) 75 - 89 2025/02
  • Tsutomu YOSHIOKA
    Management Accounting Review 4 (1) 15 - 23 2024/11 [Refereed]
  • Well-being on Saunas
    Tsutomu YOSHIOKA
    Journal of leisure and tourism The Association for Leisure and Tourism Studies (11) 175 - 184 2024/03 [Invited]
  • A Study on Sustainable Profit Management for Productivity Improvement
    Tsutomu YOSHIOKA; Ko TASAKA; Akimichi AOKI
    Journal of Tourism Studies (23) 25 - 44 2024/03
  • A Study on the Management of Integrated Resorts (IR) - A Study for IR in Japan based on Lam (2020)
    Tsutomu YOSHIOKA
    Journal of Tourism Studies 22 251 - 262 2023/03
  • A Study of Two Approaches to Improving Productivity in the Lodging Industry - A Management Accounting Study focusing on Labor Productivity and Capital Productivity
    Tsutomu YOSHIOKA; Ko Tasaka; Akimichi Aoki
    Journal of Tourism Studies 22 125 - 140 2023/03
  • Tsutomu YOSHIOKA; Ko TASAKA; Akimichi AOKI
    Journal of Tourism Studies 21 (21) 139 - 156 2022/03
  • Tsutomu YOSHIOKA
    Journal of Tourism Studies (20) 67 - 76 2021/03
  • Tsutomu YOSHIOKA
    Journal of Tourism Studies (20) 57 - 65 2021/03
  • How to Increase Productivity in Lodging Service Industry in Japan - Referring Unique Cases of Business Hotel Companies
    Tsutomu YOSHIOKA
    Journal of Tourism and Hospitality Management - 5th International Tourism and Hospitality Management Congress (5) 107 - 115 2019/12 [Refereed]
  • Revenue Management That Contributes to Increasing Productivity on Hotel Businesses
    Tsutomu YOSHIOKA
    31th Asian-Pacific Conference on International Accounting Issues 2019/10 [Refereed]
  • How hotels can compete with a new competitor - a study on comparing to vacation rentals
    Tsutomu YOSHIOKA
    2nd Global Congress of Special Interest Tourism and Hospitality, Taipei, Taiwan 2019/04 [Refereed]
  • Consideration on the current state of Pharmaceutical companies and Non-Pharmaceutical companies concerning Productivity
    Tsutomu YOSHIOKA
    Journal of Tourism Studies (18) 43 - 49 2019/03
  • プラットフォーム型サービスにおける顧客マネジメント
    吉岡 勉
    サービス業における顧客マネジメント（日本管理会計学会 スタディ・グループ） 12 - 18 2018/12 [Refereed][Invited]
  • A Study on Problems of Productivity on Lodging Services, Food and Beverage Services - A Study on Literatures Review
    Tsutomu YOSHIOKA
    Journal of Leisure and Tourism (5) 85 - 90 2018/03
  • 製薬企業の経営・財務分析－先行研究レビューによる考察
    吉岡 勉
    観光学研究 (17) 155 - 160 2018/03
  • 授業外学習のレポート内容による学生の学習状況類型化
    白土由佳; 吉岡勉
    情報センター年報 (25) 23 - 27 1884-3131 2017/06 [Refereed]
  • YAMAZAKI, Yuki; WAGURI SYED, RJ; YOSHIOKA, Tsutomu
    AIBS Journal 亜細亜大学大学院アジア・国際経営戦略研究科 (9) 72 - 86 1882-8000 2016/03
  • Tsutomu YOSHIOKA
    余暇ツーリズム学会誌 余暇ツーリズム学会誌編集委員会 (3) 25 - 32 2188-6016 2016/03 [Refereed]
  • Tsutomu YOSHIOKA
    経営システム 日本経営工学会 24 (4) 201 - 206 0917-6241 2015/01
  • Tsutomu YOSHIOKA
    Journal of Leisure and Tourism 余暇ツーリズム学会誌編集委員会 (1) 49 - 56 2188-6016 2014/03 [Refereed]
  • Hospitality Strategic Accounting - A Study on Strategic Accounting in the Hotel Industry (Doctoral Dissertation)
    Tsutomu YOSHIOKA
    Graduate School of Asian International Business Strategy, Asia University 2012/09 [Refereed]
  • Tsutomu YOSHIOKA
    Hospitality Management Asia University 3 (1) 41 - 50 2185-0402 2012/03 [Refereed]
  • Verification and implication of performance indicators in hotel industry in Japan
    Tsutomu YOSHIOKA
    AIBS Journal 4 42 - 52 2011/03 [Refereed]
  • 日本のホテル産業における業績指標値の調査と含意
    吉岡 勉
    ＡＩＢＳジャーナル (4) 2011/03 [Refereed]
  • The new key performance indicator of strategic accounting including International Financial Reporting Standards (IFRS) and its implication
    Tsutomu YOSHIOKA
    AIBS Journal 3 48 - 60 2010/03 [Refereed]
  • 国際財務報告基準（IFRS）に対応した会計戦略論の新たな指標値とその有用性
    吉岡 勉
    ＡＩＢＳジャーナル (3) 2010/03 [Refereed]

Books etc

  • Tsutomu YOSHIOKA (Joint workChap. 7; The Impact and Effect of Management Control Systems on the Productivity of the Lodging Industry in Japan)worldscientific 2021/01
  • Hospitality Strategic Accounting: Building the Hospitality Revenue Cycle
    Tsutomu YOSHIOKA (Single work)NextPublishing Authors Press 2020/09 9784802099615
  • 「おもてなし」を考える －余暇学と観光学による多面的検討－
    吉岡 勉 (Joint workおもてなしの会計論)創文企画 2019/03 9784864131186
  • 数字でとらえるホスピタリティ 会計＆ファイナンス
    吉岡 勉 (Joint work)産業能率大学出版部 2014/04 4382057078
  • 業界団体向け通信教育テキスト「ファイナンス」
    (Joint work)2009
  • 業界団体向け通信教育テキスト「アカウンティング」
    (Joint work)2009

Conference Activities & Talks

  • APPLICATION OF DIGITAL TECHNOLOGY IN SAUNA FACILITIES: A CASE STUDY OF UNMANNED SAUNA OPERATION  [Not invited]
    Tsutomu YOSHIOKA
    Global Hospitality and Tourism Research Summit - Fukuoka  2025/05  Oral presentation
  • What factors determine the destination sauna facility of sauna trips: A survey of Japanese sauna enthusiasts  [Not invited]
    Tsutomu YOSHIOKA
    ICHTMM-24; International Conference on Hospitality, Tourism Marketing and Management  2024/12  Oral presentation  Helsinki
  • A Study of Factors Determining Sauna Travel Destinations  [Not invited]
    Tsutomu YOSHIOKA
    ICTTI-24: International Conference on Tourism and Tourism Industry  2024/11  Oral presentation  Vienna
  • The Entertainment in Saunas: Show Aufguss  [Not invited]
    Tsutomu YOSHIOKA
    Joint Congress of The Association for Leisure and Tourism Studies  2024/11  Oral presentation  Waseda University
  • "Sustainable Profit Management for improving productivity"  [Invited]
    Tsutomu YOSHIOKA; Hirohisa HIRAI; Ko TASAKA; Kimitoshi SATO; LI Huishuang; Shu UMEDA; Natsuki SATO
    Annual Conference of Japan Association of Management Accounting, 2024  2024/09  Invited oral presentation
  • A Study on Determinants of Destination for Sauna Use: Based on a Questionnaire Survey  [Not invited]
    Tsutomu YOSHIOKA
    2024 Annual Conference of Japan Kanto Chapter of The Association for Leisure Tourism Studies  2024/08  Oral presentation  HOKKAI-GAKUEN UNIVERSITY.  Japan Kanto Chapter of The Association for Leisure Tourism Studies
     
    The sauna boom in Japan that began several years ago continues to this day. Many sauna enthusiasts go to saunas near their homes or workplaces. However, there are also many sauna enthusiasts who visit sauna facilities located far away. This study focused on the determinants of the sauna facilities they use. Through the analysis of a questionnaire survey conducted by the author, the author discusses what factors influence sauna enthusiasts' decisions regarding sauna destinations. The analysis reveals differences by age group and by gender.
  • A Study of Destination Determinants of Sauna Tourism in Japan: from a Questionnaire Survey  [Not invited]
    Tsutomu YOSHIOKA
    APacCHRIE, The Asia-Pacific Council on Hotel, Restaurant, and Institutional Education, 2024  2024/05  Oral presentation  Yonsei University, Seoul
  • A Case Study of Revenue Earnings Models in the Sauna Business: The Cases of Subscription and Dynamic Pricing  [Not invited]
    Tsutomu YOSHIOKA
    127th Research Seminar, Japan Academy of Management  2024/04  Oral presentation
  • A Study on the Sauna Tourism: From UX Research on Sauna Business  [Not invited]
    Tsutomu YOSHIOKA
    4th International Conference on Tourism Management and Hospitality  2024/03  Oral presentation  Hotel KAISERHOF, Vienna
  • A Study on the Potential of Sauna Tourism: From UX Research on Sauna Business Management  [Not invited]
    Tsutomu YOSHIOKA
    The 3rd GLOSITH; Global Congress of Special Interest Tourism & Hospitality  2023/11  Oral presentation  Macau University of Science and Technology
  • Well-being through Saunas (Conference Theme: Leisure and Tourism for Well-being)  [Invited]
    Tsutomu YOSHIOKA
    Annual Conference of The Association for Leisure and Tourism Studies, 2023  2023/10  Invited oral presentation
  • Addressing the Labor Shortage Problem in the Japanese Hotel Industry: Management Control Systems as a package  [Not invited]
    Ayako YAMAGUCHI; Tsutomu YOSHIOKA
    32nd Asian-Pacific Conference on International Accounting Issues  2023/10  Oral presentation
  • A Study on Sustainable Profit Management for Productivity Improvement  [Not invited]
    Tsutomu YOSHIOKA; Ko TASAKA; Akimichi AOKI
    49th Annual Conference of Japan Cost Accounting Association  2023/09  Oral presentation  Fukuoka University
  • Application of AI Technology to Improve Time-Based Productivity: A Case Study of a Hotel Specializing in Lodging  [Not invited]
    Tsutomu YOSHIOKA
    Annual Conference of The Japan Society of Organization and Accounting, 2023  2023/07  Oral presentation
  • A Study on the Factors of Sauna as a Potential Destination in Sauna Tourism: The Case of Japan  [Not invited]
    Tsutomu YOSHIOKA; Mayumi YASUMI
    APacCHRIE, The Asia-Pacific Council on Hotel, Restaurant, and Institutional Education, 2023. Clark, Philippines.  2023/05  Oral presentation
  • A Study on the Relationship between Labor Productivity Improvement Measures and "Congestion Cost" in Hotel Rooms Department  [Not invited]
    Tsutomu YOSHIOKA
    The 123rd Research Meeting of the Japan Academy of Management  2023/04  Oral presentation
  • Application of AI Technology to Improve Labor Productivity in Hotels Specializing in Lodging  [Not invited]
    Tsutomu YOSHIOKA; Ryuji SHIOYA; Ko TASAKA
    Joint Symposium of Center for Computational Mechanics Research (CCMR) & Faculty of Information Sciences and Arts, Toyo University "DEI Society and Simulation Science"  2023/02  Nominated symposium
  • Components of Sauna as a Destination - A Study of Sauna Tourism Policies for Domestic and Inbound Tourists  [Not invited]
    Tsutomu YOSHIOKA
    Kyushu Branch Conference of the Association for Leisure and Tourism Studies, 2022  2023/01  Oral presentation
  • A Study of Two Approaches to Improving Productivity in the Lodging Industry - A Management Accounting Study focusing on Labor Productivity and Capital Productivity  [Not invited]
    Tsutomu YOSHIOKA; Ko TASAKA; Akimichi AOKI
    Annual Conference of The Japan Association of Management Accounting, 2022  2022/08  Oral presentation
  • A Trial Study Using AI (Artificial Intelligence) on Target Costing Practice in Hotels - To Reduce "Muri (impossible), Muda (futile), Mura (uneven)" and to Demonstrate "Mochimae (one's nature)".  [Not invited]
    Tsutomu YOSHIOKA
    1st Forum of The Japan Association of Management Accounting, 2022  2022/04  Oral presentation  Jiyugaoka Campus, Sanno University
  • Improving efficiency of customer service operations at hotels using AI technology  [Not invited]
    Tsutomu YOSHIOKA; Ryuji Shioya
    Joint Symposium of Center for Computational Mechanics Research (CCMR) & Faculty of Information Sciences and Arts, Toyo University Safety, Security and Healing ~ Role of Simulation Science ~  2022/03  Oral presentation
  • A Study on the Classification of Total Costs into Fixed and Variable Costs in CVP Analysis - A Case Study of a Japanese Hotel Company  [Not invited]
    Tsutomu YOSHIOKA
    Kyushu Branch Conference of the Association for Leisure and Tourism Studies, 2021  2022/01  Oral presentation
  • A consideration on the contribution of target costing on labor productivity increase in the lodging industry  [Not invited]
    Tsutomu YOSHIOKA; Ko TASAKA; Akimichi AOKI
    2021 Annual Meeting of The Japanese Association of Management Accounting  2021/08  Oral presentation
  • A Study of Labor Productivity Problems on the Hospitality Industry in Japan  [Not invited]
    Tsutomu YOSHIOKA
    1st Joint Conference on Integrated Resort Research  2021/07  Oral presentation
  • How to solve the problem of Labor Productivity of the Lodging industry in Japan - by the perspective of Revenue Management  [Not invited]
    Tsutomu YOSHIOKA
    7th International Conference on Hospitality and Tourism Management 2020 (ICOHT 2020)  2020/08  Oral presentation
  • Survey on Information to be disclosed by Accommodations - A study on Questionnaire research  [Not invited]
    Tsutomu YOSHIOKA
    5th International Tourism and Hospitality Management Congress, Sarajevo, Bosnia and Herzegovina  2019/10  Oral presentation  Sarajevo, Bosnia and Herzegovina
  • A Study on Improvement of Labor Productivity in Hotel Industry by Revenue Management  [Not invited]
    Tsutomu YOSHIOKA
    Annual conference of Japan Association of Management Accounting, 2019  2019/08  Oral presentation
  • How hotels can compete with a new competitor - a study on comparing to vacation rentals  [Not invited]
    Tsutomu YOSHIOKA
    2nd Global Congress of Special Interest Tourism and Hospitality, Taipei, Taiwan  2019/04  Oral presentation  Taipei, Taiwan
  • A Study on the Productivity Problem of Lodging Service Industry in Japan - referring a case of a business hotel.  [Not invited]
    Tsutomu YOSHIOKA
    4th International Tourism and Hospitality Management Congress  2018/10  Oral presentation
  • Customer Management on Platform Service (Final Report of Study group "Customer Management on Service industry")  [Not invited]
    Tsutomu YOSHIOKA
    Annual Conference 2018, Japan Association of Management Accounting  2018/08  Invited oral presentation
  • Problems of Productivity on Lodging, Food and Beverage Service  [Not invited]
    Tsutomu YOSHIOKA
    Annual Conference 2017, The Association of Leisure and Tourism Studies  2017/10  Oral presentation
  • Problems of Productivity on Tourism Services  [Not invited]
    Tsutomu YOSHIOKA
    1st Study Meeting 2017, Japan Society of Organization and Accounting  2017/10  Oral presentation
  • いま知っておくべき、宿泊産業統一会計基準～ユニフォーム・システム改版のポイント  [Invited]
    吉岡 勉
    アカデミック講座（株式会社宿屋塾）  2017/09  Public discourse
  • Re-examination of Service on the Perspective of Management Accounting  [Not invited]
    Tsutomu YOSHIOKA
    日本管理会計学会 2017年度 全国大会  2017/08  Oral presentation  Fukuoka university  Japan Association of Management Accounting
  • マザーリングマネジメントについての試論  [Not invited]
    吉岡 勉
    余暇ツーリズム学会 関東支部＆ツーリズム心理研究部会 合同研究会  2015/11  Oral presentation
  • A Theoretical study about Management Control on “Mothering Management”  [Not invited]
    Tsutomu YOSHIOKA
    日本管理会計学会 2015年度 全国大会  2015/08  Oral presentation
  • Unified topic report: Management Analysis on "Casino Accounting"  [Invited]
    Tsutomu YOSHIOKA
    32nd Annual Congress, Business Analysis Association  2015/05  Invited oral presentation  産業能率大学自由が丘キャンパス  日本経営分析学会
  • レストラン業のイールド・マネジメント指標に関する一考察  [Not invited]
    吉岡 勉
    日本経営分析学会ホスピタリティ産業フォーラム  2015/02  Oral presentation  日本経営分析学会ホスピタリティ産業フォーラム
  • 訪日イスラム教徒へのおもてなしに関する一考察  [Not invited]
    山﨑 祐希; 吉岡勉
    アジア・国際経営戦略学会観光経営研究部会研究会  2015/02  Oral presentation  アジア・国際経営戦略学会観光経営研究部会
  • 日本のMICE政策に関する一考察 － 観光庁へのインタビュー調査より  [Not invited]
    天野里美; 吉岡勉
    余暇ツーリズム学会関東支部研究会  2014/11  Oral presentation  余暇ツーリズム学会関東支部
  • レストランビジネスにおけるイールド・マネジメントに関する一考察  [Not invited]
    吉岡 勉
    余暇ツーリズム学会関東支部研究会  2014/11  Oral presentation  東洋大学白山キャンパス  余暇ツーリズム学会関東支部
  • 料飲産業のホスピタリティ戦略管理会計 に関する一考察 －宿泊産業におけるレベニュー・マネジメント との比較に焦点をあてて－  [Not invited]
    吉岡 勉
    余暇ツーリズム学会  2014/09  Oral presentation
  • ブライダル産業における収益管理に関する一考察  [Not invited]
    吉岡 勉
    日本管理会計学会 2013年度全国⼤会  2013/09  Oral presentation
  • 戦略管理会計のホスピタリティ・マネジメントへの貢献  [Not invited]
    吉岡 勉
    日本経営分析学会第３０回年次全国大会  2013/07  Oral presentation
  • ホスピタリティ・マネジメントに対する戦略管理会計の貢献に関する一考察  [Not invited]
    吉岡 勉
    日本経営分析学会ホスピタリティ産業フォーラム  2013/03
  • 論文の書き方・スクーリング満喫方法  [Invited]
    吉岡 勉
    産業能率大学 通信教育課程 東京学生会  2013/01  Public discourse
  • 宿泊産業統一会計基準(USALI)の役割に関する一考察  [Not invited]
    吉岡 勉
    メルコ学術振興財団 管理会計フォーラム  2012/06  Oral presentation
  • ホテル産業の戦略管理会計に関する研究  [Not invited]
    吉岡 勉
    ２０１１年度第１回「リサーチ・セミナー」（日本管理会計学会・日本原価計算研究学会共催）  2011/07  Oral presentation
  • 「宿泊産業統一会計基準（ユニフォーム・システム）」がもたらすベネフィットに関する考察  [Not invited]
    吉岡 勉
    日本国際観光学会 2011年4月例会（第137回）  2011/04  Oral presentation
  • OBから聞いてみよう！ 勉強の楽しさと役立ちかた － 会計の”超”初級編を学びながら  [Invited]
    吉岡 勉
    産業能率大学 通信教育課程 東京学生会  2011/01  Public discourse
  • MICE誘致における会計情報の役割  [Not invited]
    吉岡 勉
    日本社会関連会計学会 第23回全国大会  2010/11  Oral presentation
  • Verification and Implication of Performance Indicators in Hotel Industry in Japan  [Not invited]
    Tsutomu YOSHIOKA
    "Annual Conference Meeting" IAGBT & AIBS & KITRI  2010/08  Oral presentation
  • 国際財務報告基準(IFRS)に対応した会計戦略論の新たな指標値とその有用性  [Not invited]
    アジア・国際経営戦略学会 第３回報告大会  2010
  • Verification and Implication of Performance Indicators in Hotel Industry in Japan  [Not invited]
    Annual Conference Meeting August 6th & 7th, 2010 Asia University, Tokyo-Japan, IAGBT & AIBS  2010
  • 新卒採用システムにおけるマーケティング理論の適用  [Not invited]
    吉岡勉
    人材育成学会 第6回年次大会  2008/12  Oral presentation

MISC

  • Ｋ社における財務情報活用による問題発見・課題形成プロセスの構築と改善提案 ～ 新・課題づくりモデルの開発と経営システム改善 ～
    吉岡 勉  コンサルティング・ワークショップ・レポート（修士論文相当）  2009

Awards & Honors

  • 2021/11 Japan Society of Organization and Accounting Encouraging prize
     The Impact and Effect of Management Control Systems on the Productivity of the Lodging Industry in Japan 
    受賞者: Tsutomu YOSHIOKA
  • 2021/10 The Association for Leisure and Tourism Study Book Award of Academic Awards
     Hospitality Strategic Accounting: Building the Hospitality Revenue Cycle JPN japan_society 
    受賞者: Tsutomu YOSHIOKA

Research Grants & Projects

  • Research on Sustainable Profit Management for Corporate Value Creation
    Maki Makoto Foundation.：Second Research Grant for FY2024
    Date (from‐to) : 2025/01 -2025/12 
    Author : Shu UMEDA; Li Huishuang; Kimitoshi Sato; Natsuki Sato; Hirohisa Hirai; Tsutomu YOSHIOKA
  • Sustainable Profit Management for Increased Productivity
    The Japan Association of Management Accounting：Study Group
    Date (from‐to) : 2023/08 -2025/08 
    Author : Tsutomu YOSHIOKA; Ko Tasaka; Hirohisa Hirai; Shu Umeda; Kimitoshi SATO
  • (2024AY) Study on Profit Management contributing to increased Productivity in the Service Industry
    Toyo University：(2024AY) The INOUE ENRYO Memorial Grant, TOYO University.
    Date (from‐to) : 2024/06 -2025/03 
    Author : Tsutomu YOSHIOKA
  • (2023AY) Research on improving productivity in lodging business
    Toyo University：(2022AY) The INOUE ENRYO Memorial Grant, TOYO University.
    Date (from‐to) : 2023/06 -2024/03 
    Author : Tsutomu YOSHIOKA
  • (2022AY) Research on improving productivity in lodging business
    Toyo University：(2022AY) The INOUE ENRYO Memorial Grant, TOYO University.
    Date (from‐to) : 2022/07 -2023/03 
    Author : Tsutomu Yoshioka
  • Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (B)
    Date (from‐to) : 2020/04 -2023/03 
    Author : 長谷川 惠一; 佐々木 一彰; 吉岡 勉; 森岡 一憲; 飛田 幸宏; 青木 章通
     
    本研究では、インバウンド客（訪日観光客）の増加にともなう観光産業におけるマネジメントに関する問題点を、先行研究のサーベイ、ヒアリング調査やアンケート調査などによって、複合的な研究領域の研究者が学際的な観点から析出する。析出した問題点を検討して論点を整理し体系づけて、さらに解決策について検討し、これを提示することを目的としている。 2020年度は、インバウンド客の増加にともなう観光産業におけるマネジメント上の問題点を析出することに重点を置き、理論的研究と実践の観察を計画していた。理論的研究の方法論としては、先行研究を丹念にレビューして、問題点を洗い出すことからはじめた。レビューの対象は、研究組織を構成する共同研究者のバックグラウンドが、管理会計、経営戦略、マーケティング、地域マーケティング、人材マネジメント、事業創造、財政学・公共経済学と多岐にわたるので、さまざまな専門的な見地から行うことができた。 当初予定していた観光産業への訪問調査は、新型コロナウイルス感染症拡大のために、実施できなかった。
  • A Study on the Contribution of Target Costing toward increasing Labor Productivity of the Lodging industry and the Food and Beverage industry
    Maki Makoto Foundation：Research Grant of Maki Makoto Foundation in 2021
    Date (from‐to) : 2021/07 -2022/06 
    Author : Tsutomu YOSHIOKA
  • (2021AY) Research on improving labor productivity in tourism services
    Toyo University：(2021AY) The INOUE ENRYO Memorial Grant, TOYO University.
    Date (from‐to) : 2021/07 -2022/03 
    Author : Tsutomu YOSHIOKA
  • (2020AY) Research on improving labor productivity in tourism services
    Toyo University：(2020AY) The INOUE ENRYO Memorial Grant, TOYO University.
    Date (from‐to) : 2020/05 -2021/03 
    Author : Tsutomu YOSHIOKA
  • 製薬企業と非製薬企業との経営分析による比較－生産性分析に着目して
    島原科学振興会：島原科学振興会研究助成
    Date (from‐to) : 2017/11 -2018/12 
    Author : 吉岡 勉
  • Customer Management on Service Industry
    Japanese Association of Management Accounting：Study Group
    Date (from‐to) : 2016/09 -2018/08 
    Author : Akimichi AOKI; Ikuko SASAKI; Takeyoshi SENOO; Masayuki TANIMORI; Ko TASAKA; Tsutomu YOSHIOKA
  • Strategic Management Accounting of Hotel Industry
    Date (from‐to) : 2009

Teaching Experience

  • Integrated Resort Management/Integrated Resort System and Tax II
    Toyo University
  • Studies on Meeting, Incentive Tour, Convention, Exhibition/Integrated Resort System and Tax I
    Toyo University
  • Accounting Information System
    Bunkyo University
  • Advanced Theory of Hospitality Management Accounting
    Toyo University
  • Theory of Hospitality Management Accounting
    Toyo University
  • Theory of Financial Statements
    Toyo University
  • Introduction to Tourism Company Accounting
    Toyo University
  • Theory of Global Hotel Accounting
    Toyo University
  • Cost Management
    Toyo University
  • Theory of Hospitality Management Accounting
    Asia University
  • Theory of Tourism Finance / Tourism Finance
    Toyo University
  • Management in Tourism
    Rikkyo University
  • Advanced Theory of Revenue Management of Tourism Industry
    Toyo University
  • Theory of Business Analysis
    Toyo University
  • Hospitality Quantitative Analysis
    Toyo University
  • Theory of Service Innovation
    Toyo University
  • Theory of Financial Accounting
    Asia University
  • Theory of Management Accounting
    Asia University
  • Management Accounting _
    Sanno University
  • Cross Cultural Study
    Sanno University

Committee Membership

  • 2024/08 - Today   Japan Academy of Management   Manager
  • 2023/10 - Today   The Association for Leisure and Tourism Studies   Auditor
  • 2022/04 -2025/03   Japan Cost Accounting Association   Editor of Management Accounting Review
  • 2020/11 -2023/10   The Association for Leisure and Tourism Study   Chief Director
  • 2018/10 -2020/11   The Association for Leisure and Tourism Study   Auditor
  • 2016/09 -2018/10   The Association for Leisure and Tourism Study   Chief Director
  • 2014/04 -2017/03   Japan Association of Management Accounting   Manager
  • 2014/09 -2016/09   The Association for Leisure and Tourism Study   Director

Others

  • 2023/07 - Today Sauna Spa Health Trainer
  • 2023/01 - Today Sauna Spa Professional Manager
  • 2022/10 - Today Sauna Spa Wellness Adviser

Other link

researchmap