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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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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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)