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Researcher Information

last modified:2023/02/02

Professor TAKESHIMA Sadaharu

Mail

Faculty, Affiliation

Faculty of Economics and Management,Institute of Human and Social Sciences

College and School Educational Field

Division of Economics, Graduate School of Human and Socio-Environmental Studies
Division of Human and Socio-Environment Studies, Graduate School of Human and Socio-Environmental Studies

Laboratory

Principles of Accounting

Academic Background

【Academic background(Doctoral/Master's Degree)】
Tohoku University Doctor Graduate School, Division of Economics Business Administration 200007 Completed
【Academic background(Bachelor's Degree)】
Niigata University economics 199403

Career

Tohoku University Econimics(1999/04/01-2000/03/31)
Sugiyamajogakuen University(2000/04/01-2003/09/30)
Kanazawa University Faculty of Economics(2003/10/01-)

Year & Month of Birth

Academic Society







Award

Specialities

events approach double-entry bookkeeping REA accounting model、Accounting

Speciality Keywords

Research Themes

Books

  •  Reconstruction of Accounting Theory: Historical and Theoretical Reevaluation of the Events Approach MORIYAMA SHOTEN 2007/07

Papers

  •  The Impact of Events Approach on Accounting Research : Reactions to Sorter Hypothesis THE KEIZAI GAKU 59 1 91-103 1997/06
  •  The Accounting Data Models and the Events Approach THE KEIZAI GAKU 61 1 111-125 1999/05
  •  Contributions of McCarthy Accounting Models : An Analysis of the REA Accounting Model ACCOUNTING 156 4 63-76 1999/10
  •  Sorter Basic Accounting Thought : Exploring the Origins of the Events Approach JOURNAL OF SOCIETY AND INFORMATION SUGIYAMA JOGAKUEN UNIVERSITY 6 1 81-104 2001/09
  •  The Significance of An Events Approach to Basic Accounting Theory : The Necessity of the Input Theory THE KEIZAI GAKU 63 4 27-43 2002/02

show all

  •  A New Interpretation of An Events Approach to Accounting Theory BULLETIN OF AICHI SHUKUTOKU UNIVERSITY-Faculty of Communication Studies- 2 85-100 2002/03
  •  The Origin of the Events Approach to Accounting Theory JOURNAL OF SOCIETY AND INFORMATION SUGIYAMA JOGAKUEN UNIVERSITY 7 1 78-94 2002/06
  •  The Meaning of An Events Approach to Basic Accounting Theory JOURNAL OF SOCIETY AND INFORMATION SUGIYAMA JOGAKUEN UNIVERSITY 7 2 31-50 2003/03
  •  A Semantic Analysis of Accounting Data Models ACCOUNTING 164 3 53-65 2003/09
  •  Foundations of W. E. McCarthy Accounting Models 167 1 67-80 2005/01
  •  Development of the Input Theory in American Accounting Literature(1) 170 1 51-66 2006/07
  •  Development of the Input Theory in American Accounting Literature(2) 170 2 91-104 2006/08
  •  Reexamination of the Conventional Double Entry System: Based on the Events Theory The Japan Industrial Management & Accounting Institute 68 4 108-119 2009/01
  •  The Concept of the Events Cycles and Accounting Symbols 2009/11
  •  Reevaluation of the classification of Accounting Events by Johnson and Storey(1982) 190 1 45-55 2016/07
  •  The Chicago Group of Four That Changed Accounting Research Sadaharu Takeshima, George Sorter Accounting Historians Journal 47 2 41-45 2020/12/01

Conference Presentations

  • Exploring Theories of Vatter, Sorter, McCarthy as an Alternative to Present Accounting Theories(conference:American Accounting Association)(2019/08/13)
  • Looking Back On the Development Process of Theories of Vatter, Sorter, and McCarthy(conference:Accounting History)(2019/09/05)
  • Revisiting Sorter's (1969) Events Approach(conference:IAAER)(2018/11/10)
  • Development of Input Theory in American Accounting Literature: Continuity and Change(conference:American Accounting Association)(2018/08/06)
  • Reevaluation of Sorter’s Events Approach After 50 Years(conference:American Accounting Association)(2017/08/09)

show all

  • Reevaluation of Sorter’s Events Approach After 50 Years(conference:European Accounting Association)(2017/05/12)

Others

  •  Progress of Information Technology and New Development of Accounting Information Systems 17 3 12-17 1996/10

Arts and Fieldwork

Patent

Theme to the desired joint research

Grant-in-Aid for Scientific Research

○「シカゴ学派(Vatter・Staubus・Sorter)の会計理論の現代的再評価」(2022-2024) 
○「事象理論を基礎とした多欄式財務諸表の構築」(2016-2019) 
○「事象サイクルアプローチによる財務諸表理論の再構成」 
○「事象サイクル理論を用いた財務報告モデルの構築」(2012-2015)
○「事象サイクル理論を用いた財務報告モデルの構築」(2012-2015) 
○「事象理論における「サイクル」の要素のモデル化とその財務報告への応用」(2009-2011) 

Competitive research funding,Contribution

Collaborative research,Consignment study

Classes (Bachelors)

○Seminar(2017)
○Principle of Accounting B(2017)
○Principle of Accounting A(2017)
○Principle of Accounting A(2016)
○Presentation and Debate (Freshman Seminar II)(2016)
○Freshman Seminar I(2016)
○Principle of Accounting B(2016)
○Seminar(2016)

Classes (Graduate Schools)

○Special Study on Accounting Theory b(2017)
○Seminar on Accounting Sign Systems(2017)
○Seminar on Accounting Theory b(2017)
○Special Study on Accounting Theory b-1(2017)
○Special Study on Accounting Theory a-2(2017)
○Seminar on Theory of Accounting Sign Systems(2017)
○Seminar on Accounting Theory a-2(2017)
○Theory of Accounting Sign Systems I(2017)
○Theory of Accounting Sign Systems(2017)
○Special Study on Accounting Theory a(2017)
○Theory of Accounting Sign Systems(2017)
○Seminar on Accounting Theory b-1(2017)
○Seminar on Accounting Theory b-2(2017)
○Special Study on Accounting Theory a(2017)
○Seminar on Theory of Accounting Sign Systems I(2017)
○Theory of Accounting Sign Systems II(2017)
○Seminar on Theory of Accounting Sign Systems II(2017)
○Special Study on Accounting Theory b-2(2017)
○Seminar on Accounting Theory a-1(2017)
○Seminar on Accounting Theory a(2017)
○Special Study on Accounting Theory a-1(2017)
○Special Study on Accounting Theory a-2(2016)
○Seminar on Accounting Sign Systems(2016)
○Seminar on Accounting Theory a-2(2016)
○Seminar on Theory of Accounting Sign Systems II(2016)
○Seminar on Theory of Accounting Sign Systems I(2016)
○Theory of Accounting Sign Systems II(2016)
○Theory of Accounting Sign Systems I(2016)
○Seminar on Accounting Theory a(2016)
○Special Study on Accounting Theory a(2016)
○Special Study on Accounting Theory b(2016)
○Special Study on Accounting Theory a(2016)
○Seminar on Accounting Theory b(2016)
○Theory of Accounting Sign Systems(2016)
○Special Study on Accounting Theory b-2(2016)
○Seminar on Accounting Theory b-2(2016)
○Seminar on Accounting Theory b-1(2016)
○Seminar on Accounting Theory a-1(2016)
○Theory of Accounting Sign Systems(2016)
○Seminar on Theory of Accounting Sign Systems(2016)
○Special Study on Accounting Theory b-1(2016)
○Special Study on Accounting Theory a-1(2016)

International Project

International Students

Lecture themes

Others (Social Activities)

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