Faculty & Research

  1. TOP
  2. Faculty & Research
  3. Faculty
  4. Kentaro Koga

Kentaro Koga

Professor

Kentaro Koga

Biography

Professor Kentaro Koga received the Bachelor of Economics from the University of Tokyo, the Master of Business Administration from Columbia University in the US, and the Doctor of Business Administration from Harvard University in the US.

Professor Koga joined the NUCB in 2021. He also taught at Hitotsubashi University (1998-2001), the University of Illinois at Urbana-Champaign (2002-2009) in the US and Waseda University (1998-2001). At the University of Illinois at Urbana-Champaign, he won the College of Business Alumni Excellence-in-Teaching Award (2005) and the Accountancy Department Head’s Award (2005) and entered the Incomplete List of Teachers Ranked As Excellent by Their Students (2002-2006, 2008, 2009, respectively). In practice, Professor Koga served as the director and the audit and supervisory committee member of Dentsu Group Inc. (2012-2022) and the corporate auditor of Resona Bank, Ltd. (2013-2019). He worked as a management consultant for Mitsubishi Research Institute, Inc. (1985-1991).

Professor Koga conducts empirical research on how managers use accounting information to make decisions and motivate employees. In particular, he is interested in the contribution of accounting information to corporate governance, the balanced scorecard that initiates strategic innovation, the interrelationship between cost systems and management decisions, and the practice of target costing during the product development process. He has studied firms in the camera, electronics, and banking industries. In 1998, Professor Koga won the Strategic Management Society/McKinsey Best Conference Paper Prize (Honorable Mention).

Research Interests

Management Accounting

Final Education

DBA, Harvard University

Academic Papers

  • Kentaro Koga (2022) Strategy emergence through interactive control systems: Evidence from executive meetings. The Journal of Cost Accounting Research 44 (2)