Motohiro Aihara

Hokkaido University

Associate Professor

5 Kita 8 Jonishi, Kita Ward

Hokkaido Prefecture

Sapporo, Hokkaido 060-0808

Japan

SCHOLARLY PAPERS

2

DOWNLOADS

381

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Management Control Systems as Enabling Use in Professional Bureaucracy: Evidence from Management Reform of a Public Hospital

Number of pages: 31 Posted: 28 Dec 2013
Takahito Kondo, Takeshi Nishii and Motohiro Aihara
Kyoto Sangyo University, Senshu University - Faculty of Commerce and Hokkaido University
Downloads 283 (138,270)
Citation 1

Abstract:

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Management Control Systems, Enabling, Professional Bureaucracy, Public Hospital

2.

Internal Auditing in Mid-Nineteenth Century Railroad Companies: Comparing the Practices of American and British Railroads

Number of pages: 20 Posted: 03 Sep 2015
Mitsunori Kasukabe, Chie Sawanobori and Motohiro Aihara
Hokkaido University - Graduate School of Economics & Business Administration, Osaka Sangyo University and Hokkaido University
Downloads 98 (338,357)

Abstract:

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internal audit, traveling auditor, railway accounting