After graduated from Hitotsubashi University with a bachelor’s degree in commerce, Ko Arai worked as a researcher at Fuji Research Institute Inc. and studied at the Graduate School of Commerce and Management, Hitotsubashi University, obtaining a Ph. D. in commerce in 2001. Starting his academic career as an associate professor at Osaka City University, he took his current post in 2012. His areas of expertize are management accounting and cost accounting in the healthcare sector. He has published a number of books in this field and is teaching management accounting for hospital staff as a part-time lecturer or a visiting professor at Tokyo Medical and Dental University, Japan Hospital Association, Japanese Red Cross College of Nursing, Kwansei Gakuin University, and others.
【Committee service, etc.】
June, 2015 - June, 2021 Central Social Insurance Medical Council commissioner, chairperson of Subcommittee on Cost-Effective Analysis
March, 2018 - March, 2020 Chairperson of Subcommittee on Consumption Tax of Medical Institutions, Central Social Insurance Medical Council
Arai, K., “Management accounting practices for facilitating collaboration between business-lines within a medical corporation ―Current status in diversified medical corporations operating both medical and long-term care institution―,” Paper presented at The 2nd Hitotsubashi & Taipei University International Accounting Research Workshop
, Hitotsubashi University, Japan, 30th June 2018.
Arai, K., “Pricing Policy by the Government in Japanese Healthcare System: Balance between Rationalizing Medical Expenses and Accommodating Medical Professionals,” Paper presented at European Accounting Association 32nd annual congress
, Tampere, Finland, 12-15th May, 2009.
Arai, K., S. Llewellyn, and D. Northcott, “The Power of Corporate Agency: Clinicians, Resources and Costing in Japan and the UK,” Asia Pacific Interdisciplinary Research in Accounting 2007 Conference (5th)
, Hyatt Regency Auckland, NZ, 8-10th July, 2007.
Arai, K., “Reforming Hospital Costing Practices in Japan: An Implementation Study,” Financial Accountability & Management
, 22(4), 425-451, 2006.
Arai, K., “Backgrounds and Constraints of Balanced Scorecard Development in Japanese Hospitals,” Business Review
(Osaka City University), 16, 11-24, 2005.
Okano H., M. Sakagami, and K. Arai, “The Reform of the Japanese Public Sector Financial Management: A Case of Public Sector Healthcare Financial Management Transformations,” in Humphrey, C., Guthrie, J., Olson, O., and Jones, L. (eds), Debating Public Sector Financial Management Reforms: an International Study
, Information Age Press, 2004.
Arai, K., “The Rise of Balanced Scorecard Efforts in Japanese Hospitals ―BSC Efforts in Mie Prefectural Hospitals as an Advanced Case―,” Business Review
(Osaka City University), 15, 25-37, 2004.
Detailed profile (HRI: Hitotsubashi Researchers Information)
ARAI Laboratory Web site (in Japanese)