Graduate School of Business Innovation

Master’s course [Degree: Master of Business Administration]

As a graduate school of management featuring ‘strategy and policy research’ with a focus on tax
accounting and marketing, it develops research and education with an emphasis on ‘practical knowledge’.

In the Master’s degree programme, students can undertake serious research activities related to management and economics, with a focus on taxation, accounting and marketing, in order to develop strategic and policy-making skills in management organisations.

In addition, a well-developed research environment is provided in related fields (ICT skills) that support the development of management. Taxation and accounting have been a consistent strength since the school’s foundation.

The graduate school has had a consistent strength in taxation and accounting since the school’s foundation.

Professors in charge of research and guidance in the areas of policy, taxation and accounting, as well as lectures on tax law research (corporate tax law and income tax law), include current employees of the National Tax Agency. Students receive guidance based on expertise and a wide range of knowledge rooted in the field.

Exemption from two tax law subjects and one accounting subject

If you prepare a master’s thesis on research related to tax law or accounting under the supervision of a research supervisor in the areas of policy, taxation and accounting, and obtain approval from the National Tax Council, you can obtain partial exemption from the tax accountant examination subjects (two subjects for tax law and one subject for accounting).

In this case, it is necessary to have passed one of the tax law or accounting subjects.

Curriculum and features

Organised around a wide range of subjects related to business economics

The subjects offered cover a wide range of topics to meet the diverse needs of students.
Specifically, a wide range of subjects related to business economics are offered, including marketing and management strategy, which are core functions of business, and policy (public management) in response to social demands, in order to adapt to the business environment we are currently facing.

Knowledge-based and workshop-based subjects

Knowledge courses

The Knowledge courses consist of the following four areas. By focusing not only on existing academic results, but also on facts and knowledge occurring in the field, such as in companies and communities, as ‘practical knowledge’, the foundation for new academic discoveries is fostered.

Foundational areas	This course is made up of fundamental subjects in the areas of management, policy, taxation and accounting, and information.
Management area	This group of subjects studies the effective operation of organisational management and adaptation to a drastically changing business environment, whether for-profit or not-for-profit, including what strategy is and what strategy should be.
Policy, taxation and accounting area	This is a group of subjects related to policy and taxation and accounting, which management organisations need to plan and implement effectively.
Information area	This is a group of subjects related to the basic social information technology required of management organisations in an advanced information society.

Workshop courses

This course provides students with opportunities to directly discover and absorb ‘practical knowledge’ through case studies and fieldwork, and cultivates their ability to produce innovative academic results.

Research guidance	Courses aimed at the completion of a master’s thesis or specific subject research results. *
Project	This is a subject in which students combine various specialist knowledge to formulate and propose actual solution ideas for issues faced by companies, local communities, etc.
Special lectures (live cases)	These are subjects that incorporate practical knowledge through exposure to the real voices of corporate managers and others in the field.

*Students are required to acquire a minimum of 30 credits, including four credits in Research Guidance I, II, III and IV, two credits in Special Lectures (Live Cases) and four credits or more in two knowledge-based subjects in the basic area. However, those who wish to obtain the results of research on a specific theme instead of a master’s thesis are required to acquire at least 38 credits.

Educational objectives and main research fields

Educational objectives

With the aim of contributing to the revitalisation of the economy and management, the department aims to develop human resources with academic research skills rooted in practical knowledge, mainly in the field of management (business administration). In particular, while building on existing academic achievements, we aim to innovate academics by conducting education that incorporates practical knowledge, i.e. new facts and knowledge arising from actual management and other real-life situations, based on an awareness of the issue of innovation in economics and management.

Main research fields

Research on marketing strategies, research on public policy, research on specialised services for corporate management (taxation, accounting and advanced information technology), research on small and medium-sized enterprises in general, etc.

Target group for admission

Undergraduate students, business people, business successors, business support workers (consultants, administrative and public institution staff, SME diagnosticians, tax accountants, regional development leaders), students from East Asia, etc.

A distinctive teaching style that also takes into account the training of working students.(Common to both Master’s and Doctoral programmes)

Day/evening course system

With the aim of creating a research environment that facilitates learning for working students, classes are held on weekdays during the daytime, weekday evenings and Saturday daytime.

hour	1st hour	2nd hour	3rd hour	4th hour	5th hour	6th hour
class hours	9:00-10:40	10:50-12:30	13:00-14:40	14:50-16:30	16:40-18:20	18:30-20:10

Live Case ～Hear stories from business owners and senior executives of support organizations～

This curriculum is mainly for lectures given by small and medium-sized enterprise managers. The lecturers give speeches on the establishment and development of the company, current issues, future management strategies, and the joys and hardships of entrepreneurship, enabling students to come into contact with the real situation on the frontline of management. (Courses start every other Saturday).

Master’s course List of research supervisors and courses offered

Management area	LIU,Chang For more information on research and guidance	To examine how the relationship between industrial policy and corporate activities contributes to the sustainable industrial development, and to enhance the comprehensive capabilities required for study and analysis of industrial policy.	Degrees, research achievements, etc.
Management area	ENDO,Hitomi For more information on research and guidance	The class focuses on how the basic and/or well-known theories of business administration are being practically applied to the complex real-world business scenes, as well as on their limitations and potentialities. On the research for and the writing of the master’s thesis, the advices include theme-setting based on each student’s major academic concern, establishment of logically sound method to close in on the conclusion, other detailed codes in organizing and writing academic papers, and so forth.	Degrees, research achievements, etc.
Management area	KUNITA,Keisaku	Engaged in promotion practice and research at Hakuhodo. After working as director of HAKUHODO INSTITUTE of ACTIVATION DESIGN, he is currently an advisor. She has been asked to conduct research on value creation, knowledge creation and customer creation innovation processes in companies and organisations, with a focus on the marketing or branding domain. Drawing on their practical experience, they are guided to deepen their exploration from both theoretical and practical perspectives. In addition, they will be taught research planning, research methodology, data analysis and techniques for writing theses and research reports.	Degrees, research achievements, etc.
Management area	UEHARA,Satoshi For more information on research and guidance	At the same time as acquiring marketing theory, systematically learn the practice of theory in actual management, cultivate an awareness of problem in marketing studies, and aim to explore major themes. New marketing issues will be examined, with particular emphasis on psychological and cultural approaches.	Degrees, research achievements, etc.
Management area	USAMI,Munekatsu	Worked for Mitsubishi Heavy Industries, Singapore Airlines and as an expert researcher for the Permanent Mission of Japan to the International Civil Aviation Organisation (ICAO) before assuming her current position. Focused on operations and marketing activities in the service industry, including hospitality businesses such as airlines and hotels. Focusing on operations and marketing activities in the service industry, including hospitality businesses such as airlines and hotels, he has developed theoretical approaches to building schemes and systems for fostering and maintaining customer satisfaction and loyalty. In addition to theoretical approaches to building schemes and systems for fostering and maintaining customer satisfaction and loyalty, deductive methods based on actual cases will be used to examine corporate customer retention measures from multiple perspectives.	Degrees, research achievements, etc.
Policy, taxation and accounting	INOUE,Yukitada	Guidance is given on the preparation of master’s theses and other papers (research papers, etc.) in financial accounting. Specifically, the students acquire the basic knowledge for setting the theme of their master’s thesis, how to structure the thesis, formal rules such as the notation of notes and references, and the basic knowledge for preparing the thesis, as well as the knowledge for reading numerous theses and preparing their own theses.	Degrees, research achievements, etc.
Policy, taxation and accounting	IWASA,Yukari	Guidance is given on the basics and application of thesis writing on tax law. In the teaching, both theoretical and practical approaches will be incorporated, if necessary.	Degrees, research achievements, etc.
Policy, taxation and accounting	MANABE,Masashi	Based on a literature survey on economic policy, fiscal policy and tax policy in general, students will be taught to analyse the theoretical or empirical aspects of their field of interest and to derive policy implications.	Degrees, research achievements, etc.
Policy, taxation and accounting	SAKAI,Shoko	In today’s globalisation of economic activities and digital society, tax theory is also evolving along with global and social trends. In addition to the traditional issues of taxation, the course also covers the latest taxation theories. In this research guidance, the aim is to produce a thesis that can provide guidance on the various problems faced in practice, while learning the latest tax theories in addition to the various conventional issues relating to taxation. The aim is to produce a thesis that can provide guidance on the various problems faced in practice, while learning the latest tax theories in addition to the traditional problems of taxation.	Degrees, research achievements, etc.
Information area	NAMEKAWA, Mitsuhiro	As a research guidance, I’ll will pick up the Artificial Intelligence and Big Data with more advanced information theory (e.g. Fuzzy Theory, Genetic Algorithm) and electronics equipment (e.g. IoT, GPS). And, I will provide research guidance so that you can build a system that performs to Modelling and Simulation for future prediction and write a thesis.	Degrees, research achievements, etc.

List of research supervisors

List of courses offered

Knowledge-based

Foundational areas	Small and medium enterprise（SME） theory research（The social and economic role and status of SME） Business Administration (theoretical studies) Business creation theory（founding＆Entrepreneur/Innovation）～New business strategies of startup companies＆Entrepreneurship support measures～ Tax Law Research（Corporation Tax Law） Public policy theory (microeconomic theory) Theory of Management Information Systems
Management area	Small and medium enterprise（SME） theory research（Business activities of Japanese and Asian SME） Introduction to management strategy (application of theory and global development) Business succession and succession theory Comparative studies on SMEs in the world Business Administration (practical studies) Organizational Management (types of organizations and strategies) Organizational Management (organizational behavior) Marketing Studies (Consumer behaviour and Corporate strategy) Marketing Studies (Marketing and Psychology) Moder Corporate Finance Moder Corporate Finance：Special Issue on Small and Medium Enterprises Research on human resource management (Corporate Management and Human Resource Management) Research on Human Resources and Labour Management (Corporate Management and Human Resources Development) Research on business creation (venture finance) Asian Studies (Social and Economic Situations in Asia) Asian Studies (Industrialisation and Economic Cooperation in Asia) Regional Economic Theory (Regional Policy) Industrial Policy（Market Economy and Industrial Policy） Industrial Policy（Comparison of Sino-Japanese Industrial Policy） Strategic consulting practice
Policy, Taxation and Accounting	Fiscal theory (state and market) Fiscal theory (local government finance) Public policy theory (macroeconomic theory) Business Law (Commercial Law) Legal management studies (company law) Tax Research（International Taxation Policy） Taxation Studies (Tax Policy) Tax Law Research（Income Tax Law） Tax Policy Studies (Income Tax Policy) Tax Policy Theory (Personal Income Tax Policy) Tax Policy Theory (Corporate Tax Policy) Financial Accounting Theory Research (Theoretical Foundations of Financial Statements)
Information area	Information economics (economic theory of the information society) Information economics (economic empirical analysis) Introduction to Social Systems Advanced Data Mining Creative Support Information Theory

Workshop

Research guidance I Research Guidance II Research Guidance III Research Guidance IV
Project
Live Case ～Hear stories from business owners and senior executives of support organizations～
Literacy training exercise

Curriculum details

Doctoral course [Degree: Doctor of Business Administration].

The aim is to train more advanced researchers who can create new theories based on the ‘practical knowledge’ of the first semester.

In the second semester of the doctoral programme, we strive to cultivate researchers who can renew academic systems by enriching existing theories and constructing new theories on the basis of academic research skills rooted in the ‘practical knowledge’ cultivated in the first semester, or who can apply theories to draw conclusions that have new understanding of reality and policy value. We endeavour to The programme is open to working people who wish to advance their activities.

Curriculum and features

Three academic areas

The curriculum is organised into the Management Area, the Policy, Taxation and Accounting Area and the Information Area.
In each of these areas, business management is the focus of research and education, with the aim of cultivating the skills of researchers who can create new academic value.

Multi-teacher guidance system with supervising and advising professors

Research guidance is provided by a multiple-faculty guidance system consisting of a supervising professor and one or two advisory professors.

Organisation of subjects

Research guidance

Guidance is given with the aim of completing a doctoral thesis. In addition, lectures on previous research, with a focus on theory, are also given. Students select one course from the research guidance courses arranged in the above three academic fields and continue to take it from the first to the third year. *

Live Case ～Hear stories from business owners and senior executives of support organizations～

Classes are based on reports from small- and medium-sized business managers and others on the state of management, with the aim of absorbing practical knowledge generated from the management field and utilising it in the preparation of a doctoral dissertation.

Special Lectures

This course is a continuation of the Special Lectures (Live Cases), and studies how information from the field obtained in the Special Lectures (Live Cases) should be understood theoretically, and in what direction existing theories can be developed on the basis of this field information. The aim is to develop the ability to bridge practical knowledge and theory.

*To complete the doctoral programme, students must be enrolled for at least three years, acquire 16 credits in the prescribed subjects, and pass the doctoral thesis examination and final examinations.

Educational objectives and human resource development aims

Educational objectives

The aim is to develop advanced research skills, i.e. researchers who can create new theories based on ‘practical knowledge’, and to make the Graduate School a centre for comprehensive business management research in Japan.

Aims of human resource development

We train personnel who can play a central role in universities, think tanks and other specialised research institutions. We also aim to nurture leading researchers in the Asian region, including students from China, who will contribute to the sound development of the Asian economy.

Who is eligible for admission

On- and off-campus students, business people, people engaged in SME support work (government and public institution staff, lawyers, SME diagnosticians, tax accountants, regional development leaders), students from East Asia, etc.

A distinctive teaching style that also takes into account the training of working students.(Common to both Master’s and Doctoral programmes)

Day/evening course system

With the aim of creating a research environment that facilitates learning for working students, classes are held on weekdays during the daytime, weekday evenings and Saturday daytime.

hour	1st hour	2nd hour	3rd hour	4th hour	5th hour	6th hour
class hours	9:00-10:40	10:50-12:30	13:00-14:40	14:50-16:30	16:40-18:20	18:30-20:10

Special lectures (live cases)

This curriculum is mainly for lectures given by small and medium-sized enterprise managers. The lecturers give speeches on the establishment and development of the company, current issues, future management strategies, and the joys and hardships of entrepreneurship, enabling students to come into contact with the real situation on the frontline of management. (Courses start every other Saturday).

Doctoral course List of research supervisors and courses offered

List of research supervisors

Management area	UEHARA,Satoshi For more information on research and guidance	Organize the trends of the latest marketing studies that is necessary to complete a doctoral dissertation in a marketing-related field, aiming to acquire theory and develop theory construction skills.	Degrees, research achievements, etc.
Management area	USAMI,Munekatsu	PhD (International Public Policy), Osaka University. Worked for Mitsubishi Heavy Industries, Singapore Airlines and ICAO (International Civil Aviation Organisation) as an expert researcher at the Permanent Mission of Japan to the United Nations. Formerly an expert researcher at the Permanent Mission of Japan to the International Civil Aviation Organisation (ICAO). Invited researcher, Graduate School of International Public Policy, Osaka University. Invited researcher, Graduate School of International Public Policy, Osaka University, and invited researcher, Graduate School of Medicine, Osaka University. After working as an expert researcher at the Japanese Government Delegation to Japan (Civil Aviation Organisation). In parallel with theoretical approaches, he has conducted empirical analyses using data in order to solve business management issues such as operation management and strategy formulation in companies that deal with service products. Aiming to write a doctoral thesis with solid robustness by conducting empirical analysis using data in parallel with a theoretical approach to solving business management issues such as operational management and strategy formulation in companies dealing with service commercial products.	Degrees, research achievements, etc.
Policy, taxation and accounting	MANABE,Masashi	Provides guidance on the preparation of doctoral theses related to economic and fiscal policy. His main areas of interest include the genealogy and background of Japanese economic and fiscal policy, its relationship with economic and fiscal theory, its organisation from the perspective of tax and administrative law, its relationship with reform trends in other countries, its correspondence with consumer and corporate behaviour, and its correspondence with monetary administration, local administration, medical and nursing policy and airline exchange policy.	Degrees, research achievements, etc.
Information area	NAMEKAWA,Mitsuhiro	As research guidance, I will pick up the information technology and theory to provide guidance to write a doctoral dissertation on information system and research that will be useful for business innovation. In this topics include Machine Learning, Big Data, Fuzzy Theory, Sociometric Analysis, Cluster Analysis, Genetic Algorithms, Modelling and Simulation, and Geographic Information Systems.	Degrees, research achievements, etc.

List of courses offered

Common	Live Case ～Hear stories from business owners and senior executives of support organizations～	Mainly small and medium-sized business owners are invited to give speeches on the establishment of their companies, how they developed, current issues, future management strategies, the joys and hardships of being an entrepreneur, etc. This enables participants to get an insight into the real situation on the management frontline, which is struggling with severe changes in the business environment and a lack of management resources. It also gives them an insight into the reality of the entrepreneurial profession. The speeches by managers will last about one hour, with 30 minutes for a question-and-answer session. The class is coordinated by the teacher in charge and concludes with a summary by the teacher in charge. Students are required to submit a report on the management focus of the course. This course is shared with the Master’s course and is held every other week.
Common	Special lectures	In the Special Lectures, students compile a report on management highlights from management speeches. Based on this report, the students discuss what are the driving forces behind the developmental potential of small and medium-sized enterprises (SMEs) and what are the problems that hinder this potential, and deepen their theoretical interpretation of the developmental potential and problematic nature of SMEs. This enables participants to develop the ability to bridge ‘practical knowledge’ gained from the management field to ‘theory’. The course is held every other week, all year round.
Management area	Research guidance I (management)	Provides research guidance for management-related doctoral dissertations. In the first year, (1) the appropriate dissertation theme is determined and guidance on research in line with the student’s research plan is initiated, and (2) lectures and discussions on the main theories related to the dissertation theme are held at the same time. In the second year, (1) students prepare for conference presentations and peer-reviewed paper presentations based on their research plan, and (2) lectures and discussions on the main theories are continued. In the third year, (1) the emphasis and structure of the thesis will be re-examined and the thesis writing will be undertaken and completed, and (2) the students will also be required to complete the performance of the second year. In the third year, (1) the emphasis and structure of the thesis will be reviewed and the thesis will be written and completed, and (2) together with the achievements of the second year, conference presentations and refereed theses will meet the qualifications for submission of a doctoral thesis.
Policy, taxation and accounting	Research Guidance II (Policy, Taxation and Accounting)	This course provides research guidance for doctoral dissertations related to policy, taxation and accounting. In the first year, (1) the appropriate dissertation theme is determined and guidance on research in line with the student’s research plan is initiated, and (2) lectures and discussions on the main theories related to the dissertation theme are held at the same time. In the second year, (1) students prepare for conference presentations and peer-reviewed paper presentations based on their research plan, and (2) lectures and discussions on the main theories continue. In the third year, students (1) reexamine the main points and structure of their thesis and begin writing and completing their thesis, (2) also review the achievements of the second year, and (3) prepare for the presentation of their thesis. In the third year, (1) the emphasis and structure of the thesis will be reviewed and the thesis will be written and completed, and (2) together with the achievements of the second year, conference presentations and refereed theses will meet the qualifications for submission of a doctoral thesis.
Information area	Research guidance III (information)	Provide research guidance for doctoral dissertations on information technology for business creation. In the first year, students (1) determine an appropriate dissertation theme and start research according to a research plan, and (2) examine knowledge discovery techniques in conjunction with the theme. In the second year, students (1) prepare for conference presentations and peer-reviewed paper presentations based on their research plan, and (2) simultaneously examine idea reasoning and innovation theories that support inspiration, and attempt to construct new theories by integrating them with knowledge discovery technologies. In the third year, (1) the emphasis and structure of the thesis will be re-examined, and the thesis writing will be undertaken and completed. (ii) In addition, the student will combine the achievements of the second year to fulfil the qualifications for submitting a doctoral thesis.

Curriculum details