Message from the faculty (Course of International Tourism Management Assoc. Prof. Tsutomu Yoshioka)

Train thought patterns, sort things out, think, struggle, and create new things


(Updated in December 2018)

Q. What made you choose an academic career path and become a faculty member?

After graduating from high school, I worked as a systems engineer in the IT field. At that time, I clearly realized that I didn’t have the managerial accounting knowledge necessary to take on a management role. That’s why I enrolled in university at the age of 34. After that, I became interested in entering graduate school and enrolled in an MBA course. I had a vague goal of moving from the learning side of things to the researching, instructing, and directing side. The knowledge of managerial accounting that I had learned soon proved useful in the real world, so I felt like I wanted to research that topic further and put myself in a position where I could inform the world. Right that time, I had studied the subject for the first year in my master’s course with a professor who received a doctoral degree after experiencing general company work and became a researcher. In a consultation, that professor told me that obtaining a doctoral degree was essential, so shortly after obtaining my MBA I enrolled in a Doctoral program at a graduate school. In 2012, I became a researcher.

Q. What are your specialized fields of research? Please describe major topics that you have pursued.

I have researched the subject of managerial accounting in the service industry, specifically managerial accounting (revenue management, management control, productivity) in the hotel and restaurant industries. I believe that, everything that business offer their customers are for some form of compensation. In other words, all services are offered for payment, and that is by intrinsic design. Through offering services, how much is obtained in earnings, and what kinds of costs are incurred, how companies acquire profits, and how do they acquire cash? More research on these points is needed in the future, and that’s what my field involves. In particular, I’d like to expand in-depth research in the service industry domain related to sightseeing.

Q. Tell us about the negatives and positives you have had as a researcher.

I think I could compare my challenging experience with the “pains of giving birth,” because while I was in the course to obtain my doctorate, it was extremely difficult to balance my work and my research. I woke up every morning before 5 a.m. and used that time for research before commuting to work, and then would continue research again late at night. In my research guidance every week, I received several hours of guidance from my instructor. On the weekends, I would collect the written material and create a report for the next week’s research guidance. Those were some challenging days.

As for a happy experience, it was definitely when I finally earned my doctorate degree. After the long oral examination (defense), when I received the notification that I had passed I was filled with emotion. I remember being in room, so overcome that I couldn’t move for a while.

Even recently, my challenges remain the same. The time I spend involved all kinds of research on written material, field research and analysis, and also writing papers on that research, it not fun. However, I’m always really happy when I submit those papers for peer review and I receive a notification that they have been accepted.

Q. What do you think are the key benefits of studying at a graduate school?

Looking back on when I was a graduate student, I think of it as “thought training.” By receiving training in taking things logically, determining which things are logical and not logical, and how to make things logical, in subsequent research, I become able (more than before) to bring problematic points to the surface while sorting out the causes and effects of things, and to also think logically toward the solution of those problems.

It’s natural in quantitative research, but logicality is also indispensable to qualitative research. Also, it’s the same in business. So, I am convinced that studying at a graduate school is beneficial to both research and work.

Q. Would you give some advice to potential applicants of graduate courses?

Learn from those who came before you, and then create something new.

Graduate school is a place of research. It’s a research institution where you’ll not only learn the wisdom of those who came before you, but while studying previous research, receiving guidance from your instructors, and having discussions with them, you will also develop your own original theories. This is something that I think anyone can do. However, there is a precondition: you need to have the drive to do it and the persistence to stick with it. The truth is, the process of creating new things is not an easy one. However, it’s the kind of worthwhile chance that people do not get very often in their lives.


Name: Tsutomu Yoshioka

Education and employment background:

Currently Associate Professor, Course of International Tourism Management, Graduate School of International Tourism Management, Toyo University Graduate School

After graduating Ibaraki Prefectural Takezono High School in 1986, worked as a systems engineer.
He entered university (correspondence education course) in 2002, graduated in 2006, enrolled in graduate school (MBA course) in 2007, completed the course in 2009, and also in 2009 enrolled in the Graduate School of Asian and International Business Strategy, Asia University (Doctoral Program), and completed the program in 2012.
He has a PhD in
management studies. He became a university instructor in 2012, and transferred to Toyo University in 2017. 

Research field: Managerial accounting


Tsutomu Yoshioka, A Study on Problems of Productivity on Lodging Services, Food and Beverage Services: A Study on Literatures Review (Association for Leisure and Tourism Studies (5), 2018) pp. 85-90.

Tsutomu Yoshioka, Mothering Management as Management Control System (Association for Leisure and Tourism Studies (3), 2016) pp. 25-32.

Tsutomu Yoshioka, A Study on Revenue Management of Food and Beverage Industry: Focusing on a Comparison with Revenue Management of Lodging Industry (Association for Leisure and Tourism Studies (1), 2014) pp. 49-56.

Tsutomu Yoshioka, Hospitality Strategic Accounting: A Study on Strategic Accounting in the Hotel Industry (Doctoral thesis) (Graduate School of Asian and International Business Strategy, Asia University, 2012)