Educational Background

Ph.D. Graduate School of Business, Osaka City University, 2014

M.S. Graduate School of Business, Osaka City University, 2011

B.A. Faculty of Business, Osaka City University, 2009

Positions Held

Professor, School of Economics and Business Administration, Yokohama City University, 2023 to present

Visiting Researcher, Department of Accounting, The University of Melbourne, 2024 to present

Associate Professor, School of Economics and Business Administration, Yokohama City University, 2017-2022

Department Dean of Accountancy, School of Economics and Business Administration, Yokohama City University, 2017

Assistant Professor, School of Economics and Business Administration, Yokohama City University, 2015-2016

Assistant Professor, Graduate School of Business Administration, Osaka City University, 2014

Other Positions

Chief Data Officer Deputy Supervisor, Yokohama City, 2025 to present

Advisor of Data Utilization, Yokohama City, 2022 to 2024

Visiting Researcher, Board of Audit of Japan, 2019 to 2022

Nudge Project Supervisor, BEST (Behavioral Sciences Team) in Japan, Ministry of the Environment, 2018 to present.

Part-time Lecturer (EBPM training course), Economic and Social Research Institute, Cabinet Office, 2018-2020

Visiting Researcher, National Institute of Science and Technology Policy, Ministry of Education, Culture, Sports, Science and Technology, 2018-2019

Recent Publication (in English only)

Kuroki, M. and Y. Hirose. (2025) Topic Classification of Public Sector Accounting Research: A BERT-based Approach, Journal of Emerging Technologies in Accounting, forthcoming.

Goto, H. and M. Kuroki. (2025) Management control and employee motivation in local governments and for-profit firms: A differentiated replication study, Accounting and Finance, forthcoming.  

Kuroki, M. and Y. Shirinashihama (2025) Target Difficulty, Psychological Capital and Work Engagement, European Accounting Review, forthcoming.

Kuroki, M. (2023) Voter rationality, the use of accounting information, and voting behavior: Evidence from a referendum. Pacific Accounting Review, 36 (1): 1-20. 

Kuroki, M. and S. Sasaki. (2023) Nudging Public Budget Officers: A Field-Based Survey Experiment. Public Budgeting and Finance, 43 (3): 3-20.

Kuroki, M. and H. Natsuyoshi. (2023) Tax-Related Incentives and Expense Allocation in Nonprofit Organizations: Evidence from Japan, The International Journal of Accounting, 58 (3), 2350007.

Kuroki, M. and A. Shuto. (2022) Budget Ratcheting and Debtholders’ Monitoring: Evidence from Private Colleges and Universities Journal of Management Accounting Research. 34 (2): 163–179. 

Kuroki, M. (2022) Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment. Australian Accounting Review. 32 (2): 201-213.

Kuroki, M. and K. Motokawa. (2022) Do non-financial performance and accrual-based cost information affect public sector budgeting? Journal of Public Budgeting, Accounting & Financial Management. 34 (6): 95-116.

Kuroki, M., K. Ishikawa and K. Yamamoto. (2021) Understanding the impact of mandatory accrual accounting on management practices: Interpretation of Japanese local governments’ behavior International Review of Administration Science 89(2): 862-881.  

Fujiyama, K. and M. Kuroki. (2020) Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan Journal of International Accounting Research 19(3): 91-109.

Working Paper

Kuroki, M. and Y. Ohta, Management Forecasts and Employee Mental Health (2025) Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4497637

Kuroki, M. and S. Sasaki, When Incentives and Nudges Meet: Promoting Budget Allocations for Undervalued Policies (2025) arXiv: https://doi.org/10.48550/arXiv.2505.08323

Kuroki, M. and S. Nair, Diversity Target Difficulty and Business Risk (2025)

Schoute, M., B. van der Kolk and M. Kuroki. Target Difficulty, Effort-Reward Imbalance and Employees Well-being (2025)

Kuroki, M., Labor Cost Behavior of Family Managers by Generation: Evidence from Private Colleges and Universities (2022). Available at SSRN: https://papers.ssrn.com/abstract_id=4017677

Wakabayashi, T. and M. Kuroki, Organizational Identity, Incentive Schemes and Performance in a Corporate Hierarchy: Theory and Evidence (2022). Available at SSRN: https://papers.ssrn.com/abstract_id=3687868

Recent Projects

• Aspiration Level and Earnings Management in Private Universities (with Dr. Kazuhiko Ozawa and Dr. Hiroki Natsuyoshi)

• Diffusion structure of target difficulty: A hierarchical structure model approach

Research Interests

Financial and Non-Financial Disclosure; Management Accounting, especially the Budgeting and Performance Measurement; Government and Nonprofit Accounting

Prizes

• The Young Scientists’ Award, The Commendation for Science and Technology by the Minister of Education, Culture, Sports, Science and Technology in Japan (2024)

• Wiley top viewed article (2024) "Nudging Public Budget Officers: A Field-Based Survey Experiment."

• Academic Award, Association for Research on Not-for-Profit Organizations (2019)　etc.