Adjunct member

Kentaro Koi< back to the list

Associate Professor, Faculty of Business Administration, Matsuyama University


After graduated from Chuo University with a bachelor’s degree in economics, Kentaro koi studied at the Graduate School of Commerce and Management, Hitotsubashi University, obtaining a Ph. D. in commerce in 2019. Starting his academic career as Lecturer at Matsuyama University, he took his current post in 2021. His areas of expertize are management accounting and cost accounting in the healthcare sector.



  • Koi, K., A Study of Capital Budgeting Process in Japanese Hospitals, Ph.D. Thesis submitted to Hitotsubashi University, 2019.