Professor TAKESHIMA Sadaharu
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
- 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)
- 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)