- 1991 - 1993 Tokyo University of Science Faculty of Engineering
- 1991 - 1993 Professor, Faculty of Engineering, Tokyo Univ. of Science
- 1993 - - 東京理科大学経営学部 教授
- 1993 - - Professor, School of Management, Tokyo Univ. of Science
- 1984 - 1991 Sapporo Gakuin University
- 1984 - 1991 Professor, Faculty of Commerce, Sapporo Gakuin Univ.
- 1974 - 1984 Sapporo Gakuin University
- 1974 - 1984 Associate Prof., Faculty of Commerce, Sapporo Gakuin Univ.
- 1971 - 1974 Sapporo Gakuin University
- 1971 - 1974 Research Associate,Faculty of Commerce,Sapporo Gakuin Univ.
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- 2008 - 2011 日本経営関連学会協議会 評議員
- 2008 - 2011 日本経済学会連合 評議員
- 2008 - 2011 日本管理会計学会 学会誌及び論文誌の編集者
- 2008 - 2011 日本管理会計学会 学会副会長
- 2008 - 2011 Japan Federation of Management Related Academies Councilor
- 2008 - 2011 The Union of National Economic Association in Japan Councilor
- 2008 - 2011 Japanese Association of Management Accounting Associate editor
- 2008 - 2011 The Japanese Association of Management Accounting Vice President, Excetive Director
- 2005 - 2008 日本管理会計学会 企業調査研究総括委員会委員長
- 2005 - 2008 日本管理会計学会 学会誌編集委員会編集委員長
- 2005 - 2008 The Japanese Association of Management Accounting Chairman in Corporate Research Study Project
- 2005 - 2008 The Japanese Association of Management Accounting Editor in Chief
- 2004 - 2008 日本管理会計学会 常務理事
- 2004 - 2008 The Japanese Association of Management Accounting Executive Director
- 2004 - 2005 日本管理会計学会 企業調査委員会本部総括委員会副委員長
- 2004 - 2005 日本管理会計学会 学会誌副編集委員長
- 2004 - 2005 The Japanese Association of Management Accounting Vice-chairman in Corporate Research Study Project
- 2004 - 2005 The Japanese Association of Management Accounting Associate Editor
- 2003 - 2004 日本管理会計学会 企業調査委員会本部総括委員会副委員長
- 2003 - 2004 日本管理会計学会 学会誌副編集委員長
- 2003 - 2004 日本管理会計学会 常務理事
- 2003 - 2004 The Japanese Association of Manegement Accounting Vice-chairman in Corporatte Research Study Project
- 2003 - 2004 The Japanese Association of Management Accounting Associate Editor
- 2003 - 2004 The Japanese Association of Management Accounting Executive Director
- 2002 - 2004 日本会計研究学会 「特別委員会」委員
- 2002 - 2004 The Japan Accounting Association Research Menber in Special Study Group
- 2002 - 2003 日本管理会計学会 企業調査委員会本部総括委員会副委員長
- 2002 - 2003 日本管理会計学会 学会誌副編集委員長
- 2002 - 2003 日本管理会計学会 常務理事
- 2002 - 2003 The Japanese Association of Management Accounting Vice-chairman in Corporate Research Study Project
- 2002 - 2003 The Japanese Association of Management Accounting Associate Editor
- 2002 - 2003 The Japanese Association of Management Accounting Excecutive Director
- 日本経営関連学会協議会 評議員
- 日本経済学連合 評議員
- 日本管理会計学会 学会誌副編集委員長
- 日本管理会計学会 副会長、常務理事
- Councilor in Japan Federation of Management Related Academies
- Councilor in The Union of National Economic Association in Japan
- Associate Editor of The Journal of Management Accounting, Japan, published by The Japanese Association of Management Accouning
- Vice president, Executive director in The Japanese Association of Management Accounting,
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日本経営関連学会協議会
, 日本経済学会連合
, 日本会計研究学会
, 日本管理会計学会
, The Japanese Association of Manegement Accounting
, Japan Federation of Management Related Academies
, The Union of National Economic Association in Japan
, Japanese Association of Management Accounting
, The Japan Accounting Association
, The Japanese Association of Management Accounting
