AffiliationAssociate Professor, Hitotsubashi ICS
CoursesAccounting, Control, Applied Operations Management, Measuring and Delivering Performances (EMBA)
Professor Koga received a Bachelor of Economics from the University of Tokyo, a Master of Business Administration from Columbia University, and a Doctor of Business Administration from Harvard University. Prior to his graduate studies, he worked as a management consultant at Mitsubishi Research Institute.
Before joining ICS, Professor Koga taught at the University of Illinois at Urbana-Champaign and Waseda University. He is currently a board member of Dentsu Inc. and a corporate auditor of Resona Bank, Ltd.
Professor Koga conducts empirical research on how managers use accounting information to make decisions and motivate employees. In particular, he is interested in the practice of target costing during the product development process, the interrelationship between cost systems and management decisions, the balanced scorecard that initiates strategic innovation, and the contribution of accounting information to corporate governance. He has studied firms in the camera, electronics, and banking industries.