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Makoto Kuroki

Biographic Data

ID5817758
NAMEMakoto Kuroki
GIVEN NAMESMakoto
FAMILY NAMEKuroki
SIGNATUREKUROKI M
AFFILIATIONSYokohama City University
ORCID0000-0002-7361-6530
VERIFIEDYes
TOTAL WORKS3
TOTAL CITATIONS0
WORKS AS AUTHOR3
WORKS AS EDITOR0
FIRST PUBLICATION YEAR2022
LATEST PUBLICATION YEAR2026
H-INDEX0
  • Participative budgeting, job satisfaction, and presenteeism

    Open Access•Berend van der Kolk, Martijn Schoute et al.•ARTICLE•BMC Public Health•2026

    We contribute to the literature by providing evidence that organizations can improve job-related wellbeing and diminish health-related productivity loss by giving middle managers a greater say in processes related to budget allocation. That is, participative budgeting enhances middle managers' perceived procedural justice and organizational identification, which subsequently positively impact job satisfaction and reduce presenteeism

  • Target Difficulty, Psychological Capital, and Work Engagement

    Open Access•Makoto Kuroki, Yoshitaka Shirinashihama•ARTICLE•European Accounting Review•2025

    This study investigates whether psychological capital (PsyCap) moderates the relationship between target difficulty and work engagement. PsyCap is an individual’s positive state of psychological development characterized by efficacy, optimism, hope, and resiliency. Based on goal setting theory, we expect that there is a positive relationship between the difficulty of employees’ targets and their work engagement. In this relationship, we propose a…

  • Understanding the impact of mandatory accrual accounting on management practices

    Open Access•Makoto Kuroki, Keiko Ishikawa et al.•ARTICLE•International Review of…•2022•References: 44

    Accompanying the spread of “new public management” since the 1980s, accrual accounting and results-based management has become a global standard. However, whether accrual accounting results in successful outcomes and which drivers lead to the intended impacts of the reform have been contested. Given the mixed arguments in the literature, we set out two research questions: (1) “Have public sector organizations realized any positive impacts on mana…

No prominent works on this page.

  • Understanding the impact of mandatory accrual accounting on management practices

    Open Access•Makoto Kuroki, Keiko Ishikawa et al.•ARTICLE•International Review of…•2022•References: 44

    Accompanying the spread of “new public management” since the 1980s, accrual accounting and results-based management has become a global standard. However, whether accrual accounting results in successful outcomes and which drivers lead to the intended impacts of the reform have been contested. Given the mixed arguments in the literature, we set out two research questions: (1) “Have public sector organizations realized any positive impacts on mana…

  • Target Difficulty, Psychological Capital, and Work Engagement

    Open Access•Makoto Kuroki, Yoshitaka Shirinashihama•ARTICLE•European Accounting Review•2025

    This study investigates whether psychological capital (PsyCap) moderates the relationship between target difficulty and work engagement. PsyCap is an individual’s positive state of psychological development characterized by efficacy, optimism, hope, and resiliency. Based on goal setting theory, we expect that there is a positive relationship between the difficulty of employees’ targets and their work engagement. In this relationship, we propose a…

  • Participative budgeting, job satisfaction, and presenteeism

    Open Access•Berend van der Kolk, Martijn Schoute et al.•ARTICLE•BMC Public Health•2026

    We contribute to the literature by providing evidence that organizations can improve job-related wellbeing and diminish health-related productivity loss by giving middle managers a greater say in processes related to budget allocation. That is, participative budgeting enhances middle managers' perceived procedural justice and organizational identification, which subsequently positively impact job satisfaction and reduce presenteeism

Accounting (2 works) · Business (2 works) · Job Satisfaction and Organizational Behavior (2 works) · Accounting (1 work) · Accounting and Organizational Management (1 work) · Accrual (1 work) · Applied Psychology (1 work) · Biostatistics (1 work) · Economics (1 work) · Employment and Welfare Studies (1 work)

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