Updated on 2026/06/17

写真a

 
MORIMITSU TAKAHIRO
 
Organization
Undergraduate School School of Business Administration Associate Professor
Title
Associate Professor
External link

Degree

  • 博士(商学) ( 一橋大学 )

Research Interests

  • performance evaluation

Education

  • Hitotsubashi University   Graduate school of commerce and management

    2009.4 - 2012.3

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  • Hitotsubashi University   Graduate school of commerce and management

    2007.4 - 2009.3

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  • Yokohama National University

    2003.4 - 2007.3

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Research History

  • Meiji University   School of Business Administration   Associate Professor

    2024.4

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  • Seinan Gakuin University   Department of Commerce Division of Commerce   Professor

    2023.4 - 2024.3

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  • Seinan Gakuin University   Faculty of Commerce Department of Commerce   Associate Professor

    2018.4 - 2023.3

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  • Japan University of Economics   Graduate school of Business Administration   Associate Professor

    2013.4 - 2018.3

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  • 明治大学会計専門職大学院 教育補助講師

    2013.4 - 2018.3

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  • 法政大学 非常勤講師

    2012.9 - 2018.3

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  • Hitotsubashi University   Senior Assistant Professor (non-tenured)

    2012.4 - 2013.3

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Papers

  • Making Target Costs Work in Government Procurement

    Taichi Kimura, Takahiro Morimitsu

    2026

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    Publisher：Elsevier BV  

    Target-cost incentive-fee contracts are widely used in high-stakes public procurement when technical requirements can be specified ex ante but production costs remain uncertain. In practice, realized fees are commonly bounded by minimum-and maximum-fee provisions, while the up-front fee component is often governed by internal policy and approval routines rather than being freely adjustable. This paper shows that these institutional features do more than dampen incentives: together they make target setting an economically meaningful within-contract design choice. Fee bounds create an incentiveactive window, an intermediate range of realized costs over which marginal rewards and penalties operate, while incentives shut down once a floor or a cap binds. When the base fee cannot be freely adjusted to offset target revisions, the target determines where this operative range lies relative to the realized-cost distribution. We characterize the optimal target as a placement decision, show that cost-reducing action admits an intensity-placement decomposition that separates the sharing rate from target placement, and derive comparative statics and empirically interpretable predictions. Higher cost uncertainty raises the optimal target by increasing the likelihood of bound-binding outcomes, whereas looser caps lower the optimal target by expanding the range over which incentives remain operative; the effect of the sharing rate on the optimal target is generally ambiguous. The analysis also implies testable predictions for cap-and floor-binding outcomes and offers a realized marginal-incentive measure that separates nominal incentive steepness from the frequency with which incentives are actually operative.

    DOI： 10.2139/ssrn.6586379

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  • 水産業における活動基準原価計算の適用可能性および試案の検討

    森光高大

    明治大学経営論集   72 ( 3/4 )   41 - 53   2025.3

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    Language：Japanese  

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  • The Role of Loss Aversion in Multi-Rater Subjective Performance Evaluations

    Taichi Kimura, Takahiro Morimitsu

    2025

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    Publisher：Elsevier BV  

    DOI： 10.2139/ssrn.5083726

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  • Designing Calibration Committees: Size, Standards, and Rater Bias

    Taichi Kimura, Takahiro Morimitsu

    2025

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    Publisher：Elsevier BV  

    DOI： 10.2139/ssrn.5443702

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  • 漁業収益拡大のための水産物ブランド化類型に関する考察

    森光高大, 原口健太郎, 飛田努, 三井雄一

    産業經理   84 ( 2 )   13 - 22   2024.7

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    Authorship：Lead author  

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  • Cost-based pricing in government procurements with unobservable cost-reducing actions and productivity Reviewed

    Taichi Kimura, Takahiro Morimitsu

    Asia-Pacific Journal of Accounting & Economics   30 ( 2 )   373 - 390   2023.3

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    Publishing type：Research paper (scientific journal)   Publisher：Informa UK Limited  

    DOI： 10.1080/16081625.2021.1930942

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  • 水産経営における収益性分析についての一考察―漁業の収益性に関する文献レビューに基づいて―

    森光高大

    西南学院大学商学論集   69   2023.3

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    Language：Japanese  

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  • わが国の水産業における会計学研究の展開可能性―長崎県における水産経営支援事業を題材として―

    原口健太郎、飛田努、森光高大、三井雄一

    西南学院大学商学論集   68 ( 3・4 )   77 - 95   2022.3

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    Language：Japanese  

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  • 主​観​的​業​績​評​価​に​お​け​る​バ​イ​ア​ス​：​分​析​的​研​究​の​レ​ビ​ュ​ー​に​基​づ​く​考​察

    森光高大, 木村太一

    西南学院大学商学論集   68 ( 1・2 )   65 - 88   2021.12

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  • サービタイゼーションにおける契約と原価企画：防衛調達におけるパフォーマンス・ベースト契約を例として

    井上慶太、諸藤裕美、中川優、森光高大

    日本管理会計学会2019-2021 年度 スタディ・グループ最終報告書 『原価企画の今日的課題と対応』第6章   71 - 83   2021.12

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    Language：Japanese  

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  • Bias in Subjective Performance Evaluation: A review of Analytical Studies.

    68 ( 1・2 )   65 - 88   2021.12

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    Language：Japanese   Publishing type：Research paper (scientific journal)  

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  • 価格と原価の議論における防衛調達価格算定方式の位置づけ Invited

    森光高大

    産業経理   79 ( 1 )   142 - 150   2019.4

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    Language：Japanese   Publishing type：Research paper (scientific journal)  

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  • 超​総​原​価​計​算​制​度​の​発​見​と​そ​の​理​論​的​意​義 Reviewed

    森光高大, 片岡洋人, 岡田幸彦

    42 ( 1 )   110 - 122   2018.9

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  • Government Procurement Contract Design for Encouraging Cost Reduction. Reviewed

    Kimura, Taichi, Takahiro Morimitsu

    Asia-Pacific Conference on International Accounting Issues (proceedings)   1 - 18   2017.11

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    Language：English   Publishing type：Research paper (international conference proceedings)  

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  • Re-examination of the Basic Characteristics of "Cost Accounting Standard": Based on a Historical Perspective of Cost Standards and Regulations in Japan.

    Okada, Tatsuya, Takahiro Morimitsu

    The Journal of Cost Accountng Research   41 ( 2 )   26 - 37   2017.9

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    Language：Japanese   Publishing type：Research paper (scientific journal)  

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  • A Reinterpretation about the "Cost Accounting Standard" and from now on.

    Kataoka, Hiroto, Fumiko Hiki, Takahiro Morimitsu

    The Journal of Cost Accountng Research   41 ( 2 )   13 - 25   2017.9

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    Language：Japanese   Publishing type：Research paper (scientific journal)  

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  • 防衛調達における価格決定構造とcost-shifting仮説に関する一考察

    森光 高大

    日本経大論集   46 ( 2 )   147 - 154   2017.3

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    Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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  • Study on the Sharing of Cost Information between Government and Firms in Japanese Defense Procurement Reviewed

    TAKAHIRO MORIMITSU

    Melco Journal of Management Accounting Research   9 ( 1 )   57 - 68   2016.11

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    Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：The Melco Foundation  

    <p>In Japanese defense procurement, there are a lot of items which can't be priced by competition. These items must be priced based on appropriate costing. But, there are some problems about sharing of cost information between government and contract firms in this setting. Therefore, in this paper, I argue the problems in Japanese defense procurement, focusing on transparency in sharing the cost information with the implications from previous researches. In addition to this topic, I also argue the role of construction of cost database in Japanese defense procurement.</p>

    DOI： 10.14987/mjmar.9.1_57

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  • Study on the interaction between the development of inter-organizational accounting and the changes in procurement practices

    TAKAHIRO MORIMITSU

    The bulletin of the Graduate School of Business Japan University of Economics   3 ( 2 )   23 - 33   2015.3

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    Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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  • Study on the Recognition and Management Control of Risks of IORs in Defense Procurement : Based on the Turf-protection as the Socio-political Risk

    TAKAHIRO MORIMITSU

    The bulletin of the Graduate School of Business Japan University of Economics   3 ( 1 )   83 - 94   2014.12

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    Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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    Other Link： http://id.nii.ac.jp/1099/00001412/

  • Study on the Roles and Effects of Cross-functional Organization in the Cost Management of Defense Procurement : Based on the Comparison between Japan and UK Defense Procurement

    TAKAHIRO MORIMITSU

    The bulletin of the Graduate School of Business Japan University of Economics   2 ( 2 )   90 - 102   2014.3

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    Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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    Other Link： http://id.nii.ac.jp/1099/00001400/

  • Study on the Relevance between the Application of Inter-organizational Accounting and Network maturity in Defense Procurement

    TAKAHIRO MORIMITSU

    9 ( 9 )   79 - 89   2014.2

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    Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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  • Study on the Applicability of Inter-organizational Accounting in Government Procurement

    TAKAHIRO MORIMITSU

    The bulletin of the Graduate School of Business Japan University of Economics   2 ( 1 )   29 - 42   2013.12

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    Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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  • Study on the Needs and Roles of Inter-organizational Accounting in Japanese Defense Procurement, with Implications from UK Defense Procurement Reviewed

    TAKAHIRO MORIMITSU

    Asia-Pacific Management Accounting Association 9th conference proceedings   1 - 18   2013.11

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  • A Study on the Present Situation and Potential Problems of Life Cycle Costing in Japanese Defense Procurement

    TAKAHIRO MORIMITSU

    8 ( 1 )   16 - 25   2013.5

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    Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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  • わが国公共契約における原価計算の役割分析―防衛調達における原価監査官の職能を中心として

    森光 高大

    産業經理   72 ( 4 )   113 - 122   2013.1

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    Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：産業經理協會  

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  • 政府調達の原価管理論―防衛調達の事例を中心として Reviewed

    森光 高大

    一橋大学大学院商学研究科   2012.3

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    Language：Japanese   Publishing type：Doctoral thesis  

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  • 公共調達適正化における防衛調達の位置づけの検討―設備投資の特定目的性の視点から

    森光 高大

    産業經理   71 ( 3 )   141 - 149   2011.10

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    Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：産業經理協會  

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  • 政府調達における原価企画と部門横断型組織の適用可能性

    西口 敏宏, 森光 高大

    フィナンシャル・レビュー   104 ( 3 )   77 - 104   2011.2

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    Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：財務省財務総合政策研究所  

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  • A study on the role of IPTs in the cost management of U.K. defence procurement Reviewed

    TAKAHIRO MORIMITSU

    Hitotsubashi review of commerce and management   5 ( 2 )   53 - 64   2010.11

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    Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

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Books

  • 全経簿記能力検定試験標準問題集１級原価計算・管理会計

    奥村雅史, 監修, 渡邊章好, 著（ Role： Contributor18～21、27）

    中央経済社  2024.4 

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  • 防衛調達論

    西口敏宏、森光高大（ Role： Joint author）

    中央経済社  2022.3 

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    Language：Japanese   Book type：Scholarly book

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MISC

  • Incentive Design with Biased Reviewers and Compensation Committee

    Takahiro Morimitsu, Taichi Kimura

    2026.3

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    Publisher：Elsevier BV  

    This paper studies incentive design in organizations that rely on subjective performance evaluation and bonus pools when evaluation is delegated to a potentially biased reviewer and overseen by a compensation committee. We develop a repeated-game model in which a principal commits to a single-step, fixed-sum reward scheme that splits a bonus pool between winners and losers. A reviewer observes a noisy, rank-based performance signal and proposes a permutation of prizes, which is implemented only if approved by a committee that follows a costly approval rule. Reviewer and agents interact repeatedly, so relational contracts discipline favoritism and shirking through continuation values. The single-step architecture yields a simple static backbone that maps the prize spread into equilibrium effort. Holding governance levers fixed, we first characterize an interior benchmark in which committee and governance costs alone determine the optimal prize spread and effort. We then derive a reviewer-constrained frontier that caps the maximum sustainable spread when the reviewer is tempted to favor preferred agents. The globally implementable spread is the minimum of these two and generates a regime classification. Comparative statics show how approval strictness, reviewer rotation, and evaluation coarseness jointly shape effort provision and the value of committee oversight.

    DOI： 10.2139/ssrn.6347639

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  • The Role of Loss Aversion in Multi-Rater Subjective Performance Evaluations

    Taichi Kimura, Takahiro Morimitsu

    2025

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    Publisher：Elsevier BV  

    DOI： 10.2139/ssrn.5083726

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  • Designing Calibration Committees: Size, Standards, and Rater Bias

    Taichi Kimura, Takahiro Morimitsu

    2025

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    Publisher：Elsevier BV  

    DOI： 10.2139/ssrn.5443702

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  • On The Use Of Calibration Committees In Subjective Performance Evaluation

    Takahiro Morimitsu, Taichi Kimura

    SSRN Electronic Journal   2022

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    Publisher：Elsevier BV  

    DOI： 10.2139/ssrn.4290250

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  • Cost Manipulation in Japanese Defense Procurement Contracts: Forcusing on Opportunistic Cost-Shifting

    Morimitsu, Takahiro, Shirinashihama Yoshitaka

    Melco Management Accounting Research Discussion Paper Series   MDP2017-007   1 - 18   2017.9

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    Language：English   Publishing type：Research paper, summary (international conference)  

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Presentations

  • The Role of Loss Aversion in Multi-Rater Subjective Performance Evaluations

    Kimura, Taichi, Takahiro Morimitsu

    47th Annual Congress of the European Accounting Association  2025.5 

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    Event date： 2025.5

    Language：English   Presentation type：Oral presentation (general)  

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  • A CALIBRATION COMMITTEE WITH A LOSS-AVERSE AGENT

    Kimura, Taichi, Takahiro Morimitsu

    33rd Asian-Pacific Conference on International Accounting Issues  2024.11 

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    Event date： 2024.11

    Language：English   Presentation type：Oral presentation (general)  

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  • On the use of calibration committees in subjective performance evaluation

    Morimitsu, Takahiro, Taichi Kimura

    32nd Asina-Pacifc Conference on International Accounting Issues  2023.10 

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    Event date： 2023.10

    Language：English   Presentation type：Oral presentation (general)  

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  • On the use of calibration committees in subjective performance evaluation

    Morimitsu, Takahiro, Taichi Kimura

    45th Annual Congress of the European Accounting Association  2023.5 

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    Event date： 2023.5

    Language：English   Presentation type：Oral presentation (general)  

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  • 水産経営における収益性管理

    森光高大、原口健太郎、飛田努、三井雄一

    第112回日本会計研究学会九州部会  2023.3  日本会計研究学会

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    Event date： 2023.3

    Language：Japanese   Presentation type：Oral presentation (general)  

    Venue：九州産業大学  

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  • 主観的業績評価におけるアピールとコストに関する分析

    森光高大、木村太一

    日本管理会計学会全国大会  2022.8  日本管理会計学会

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    Event date： 2022.8

    Language：Japanese   Presentation type：Oral presentation (general)  

    Venue：明治大学駿河台キャンパス  

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  • 主観的業績評価におけるアピールの役割：分析的研究による考察

    森光高大、木村太一

    日本会計研究学会全国大会  2022.8  日本会計研究学会

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    Event date： 2022.8

    Language：Japanese   Presentation type：Oral presentation (general)  

    Venue：オンライン開催  

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  • 非対称情報下における政府調達契約の設計

    木村太一、森光高大

    日本会計研究学会第79回全国大会  2020.9  日本会計研究学会

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    Event date： 2020.9

    Language：Japanese   Presentation type：Oral presentation (general)  

    Venue：遠隔開催  

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  • The Unified Product Costing System for Multiple Purposes: Case Evidence from Japanese Electric Manufacturer International conference

    Morimitsu, Takahiro. Hiroto Kataoka and Yukihiko Okada.

    American Accounting Association Management Accounting Section Meeting  2020.1  American Accounting Association

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    Event date： 2020.1

    Language：English   Presentation type：Poster presentation  

    Venue：Houston, TEXAS.  

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  • 個別受注契約における目標原価の設定

    木村太一、森光高大

    日本会計研究学会第78回全国大会  2019.9  日本会計研究学会

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    Event date： 2019.9

    Language：Japanese   Presentation type：Oral presentation (general)  

    Venue：神戸学院大学  

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  • Designing Calibration Committees: Size, Standards, and Rater Bias

    木村太一, 森光高大

    日本経済会計学会第6 回秋季大会  2025.12 

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    Language：Japanese  

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  • 活動基準原価計算による 水産経営の収益性とコスト構造の可視化 Invited

    森光高大

    国際漁業学会  2025.8 

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    Language：Japanese  

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  • 防衛調達における関係特殊的投資—初度費契約を中心とした分析（日本管理会計学会スタディグループ「ワイズ・ガバナンス ―行政管理会計等の新展開―」の一部）

    森光高大

    日本管理会計学会2024年度年次全国大会  2024.9 

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    Presentation type：Oral presentation (general)  

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  • A calibration committee with a loss-averse agent

    Kimura, Taichi, Takahiro Morimitsu

    2024.8 

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  • 非​対​称​情​報​下​に​お​け​る​政​府​調​達​契​約​の​設​計

    木村太一, 森光高大

    日​本​会​計​研​究​学​会​第​7​9​回​全​国​大​会  2020.9 

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  • T​h​e​ ​U​n​i​f​i​e​d​ ​P​r​o​d​u​c​t​ ​C​o​s​t​i​n​g​ ​S​y​s​t​e​m​ ​f​o​r​ ​M​u​l​t​i​p​l​e​ ​P​u​r​p​o​s​e​s​:​ ​C​a​s​e​ ​E​v​i​d​e​n​c​e​ ​f​r​o​m​ ​J​a​p​a​n​e​s​e​ ​E​l​e​c​t​r​i​c​ ​M​a​n​u​f​a​c​t​u​r​e​r

    A​m​e​r​i​c​a​n​ ​A​c​c​o​u​n​t​i​n​g​ ​A​s​s​o​c​i​a​t​i​o​n​ ​M​a​n​a​g​e​m​e​n​t​ ​A​c​c​o​u​n​t​i​n​g​ ​S​e​c​t​i​o​n​ ​M​e​e​t​i​n​g  2020.1 

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  • 個​別​受​注​契​約​に​お​け​る​目​標​原​価​の​設​定

    木村太一, 森光高大

    日本会計研究学会第78回全国大会  2019.9 

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    Presentation type：Oral presentation (general)  

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  • Government Procurement Contract Design for Encouraging Cost Reduction. International conference

    Kimura, Taichi, Takahiro Morimitsu

    Asia-Pacific Conference on International Accounting Issues  2017.11 

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  • 原価低減を促す防衛調達契約の設計

    木村 太一, 森光 高大

    日本会計研究学会  2017.9 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 超総原価計算実務の発見とその理論的意義

    森光 高大, 片岡 洋人, 岡田 幸彦

    日本原価計算研究学会  2017.9 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • Cost Manipulation in Japanese Defense Procurement Contracts: Focusing on Opportunistic Cost-Shifting International conference

    Morimitsu, Takahiro, Yoshitaka Shirinashihama

    European Accounting Association  2017.5 

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    Language：English   Presentation type：Oral presentation (general)  

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  • 非市場性物品の調達における最適な契約形態の設計

    木村 太一, 森光 高大

    日本原価計算研究学会関東部会  2017.2 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 防衛調達に関する契約時概算価格と実績価格の差異の検証：利益調整研究手法の応用

    森光 高大, 尻無濱 芳崇

    日本会計研究学会  2016.9 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • Cost Manipulation in Defense Procurement Contracts: Evidence from Japanese Contract Data International conference

    Morimitsu, Takahiro, Yoshitaka Shirinashihama

    Asia-Pacific Interdisciplinary Research in Accounting  2016.6 

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    Language：English   Presentation type：Oral presentation (general)  

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  • 防衛調達に関する契約時概算原価と実際原価の差異に関する考察：利益調整研究手法の応用

    尻無濱 芳崇, 森光 高大

    日本管理会計学会フォーラム  2015.11 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 防衛調達における原価情報の開示に関する研究

    森光 高大

    日本原価計算研究学会  2015.9 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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