Makoto Kuroki

• Doctor of Business Administration
• Associate Professor at Yokohama City University

Budget officers often assess public project proposals based on available financial support and expected outcomes. However, behavioral factors such as time discounting and psychological hesitation may lead to underinvestment in programs with delayed but significant benefits. This study investigates whether financial incentives and non-financial nudg...

Background In community home hospices, limited medical staff and high workloads necessitate measurement models that objectively and effectively capture the needs of residents with malignant tumors. This study compares the measurement properties and feasibility of the EuroQol 5-Dimension 5-level (EQ-5D-5L) and Integrated Palliative care Outcome Scal...

Background Employed households experience time poverty, which refers to feeling overwhelmed because of the struggle to balance work and life. Time poverty is subjectively perceived as a lack of personal free time. In Japan, long working hours and societal expectations regarding the division of work and family roles may influence the perception of t...

Aim This study observed changes in respiratory rate measurement (RRM) and identified barriers and challenges in clinical practice that influence healthcare worker behaviour, aiming to improve RRM in a hospital setting. Design An observational study was conducted. Methods We observed and analysed changes in the behaviour of healthcare workers at a...

Introduction Many developed countries including Japan are experiencing declining birth rates, particularly in urban areas. A gap between the planned number of children and the actual number of children exists, that is attributed to various factors such as: childcare leave and employment policies, childcare services, financial support, husbands’ con...

b> Introduction: Food protein-induced enterocolitis syndrome (FPIES) is a form of non-IgE-mediated gastrointestinal food allergy. FPIES is considered a rare food allergy disorder and is often under-recognized. Therefore, clinicians should have a better understanding of its manifestations and maintain a high index of suspicion for a correct diagnosi...

Background Subcutaneous implantable cardioverter defibrillators (S‐ICDs) are occasionally used in combination with other cardiac implantable electronic devices (CIEDs). However, whether the incidence of inappropriate shock increases in patients with S‐ICDs and concomitant CIEDs remains unclear. This study aimed to investigate the association betwee...

Purpose This study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While prior accounting studies assume voter rationality concerning financial performance and political outcomes, this study distinguishes between two types of voters: o...

Background Many developed countries including Japan are experiencing declining birth rates, particularly in urban areas. There is a gap between the planned number of children and the actual number of children, which has been attributed to various factors. The following issues that are considered indispensable for addressing the problem of declining...

The research problem This study investigates the relationship between the incentive of Japanese non-profit organizations to avoid losing their tax-exempt status and the extent of tax-motivated expense allocation. Motivation Prior studies have shown that for joint overhead expenses, organizations can lower their tax burden by transferring costs from...

Background Trust in government is seen to facilitate crisis management and policy instrument adoption across numerous studies. However, in Japan, public support for government handling of the COVID-19 pandemic and trust in the government is low, yet the adoption of voluntary nondigital nonpharmaceutical interventions (NPIs) is high. This is an impo...

Objectives Continuity of care is a core dimension of primary care, and better continuity is associated with better patient outcomes. Therefore, care fragmentation can be an indicator to assess the quality of primary care, especially in countries without formal gatekeeping system, such as Japan. Thus, this study aimed to describe care fragmentation...

Background Although primary care (PC) is an indispensable part of the health system, measuring its quality is challenging. A recent measure of PC, Person-Centered Primary Care Measure (PCPCM), covers 11 important domains of PC and has been translated into 28 languages. This study aimed to develop a Japanese version of the PCPCM and assess its relia...

Aim: Urbanization and ageing are worldwide issues for healthcare providers. In particular, older adults aged 90 years and older have increased cognitive impairment and lower daily functioning than younger adults. However, the healthcare use of the oldest old remains unclear. This study aimed to describe the healthcare use of the oldest old compare...

Purpose: This study aims to provide evidence of how budget officers use non-financial and accrual-based cost information in the budgeting process and how the usage of this information is influenced by financial constraints. Design/methodology/approach: A randomized survey-based field experiment investigating budget officers in 546 Japanese local...

This study investigates the impact of depreciation practices on the internal decision making of local government (LG) budget officers. Prior studies focus on depreciation practices that influence decision making and policy formulation through financial performance indicators. However, such practices are also expected to affect capital asset managem...

This study examines whether budget ratcheting occurs in Japanese private colleges and universities (PC&Us) and how debtholders affect it. We predict that managers of Japanese PC&Us have incentives to increase their budgets to enhance their reputation from internal stakeholders; moreover, most of their stakeholders are less likely to strictly monito...

Accompanying the spread of “new public management” since the 1980s, accrual accounting and results-based management has become a global standard. However, whether accrual accounting results in successful outcomes and which drivers lead to the intended impacts of the reform have been contested. Given the mixed arguments in the literature, we set out...

Prior research shows that managers make income-decreasing accounting choices around labor negotiations and predicts that managers disclose bad news during labor negotiations. This study extends the literature by investigating whether disclosure and financial statement reporting practices are consistent during employee downsizing years. Using data f...

The purpose of this paper is to examine the impact of management accounting on financial performance in SMEs. We focus on, especially the gap between the sophistication of management accounting system and the organizational capability to implement management accounting systems, and aim to show the impact of the gap on financial performance. As the...