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Researcher Information

last modified：2024/11/22

Professor　TAKESHIMA Sadaharu

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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

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  • 　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

  • The Origin and Development of Sorter's Events Approach(conference：BAFA)(2022/02/15)
  • 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)

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  • Reevaluation of Sorter’s Events Approach After 50 Years(conference：American Accounting Association)(2017/08/09)
  • 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)　
○「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)

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