Research keywords (6)：
Accounting
, Accounting History
, colony
, Railway
, Fixed Assets
, Double Account System
Papers (9)：
Costing of South Manchuria Railway’s Factories. JOURNAL of POLICY STUDIES CHUKYO UNIVERSITY. 2023. 14. 1-28
NAKAMURA, Masato. Suttsu Railway As a Going Concern: Analysis of Depreciation. The Annals of Center for Regional Economic and Business Networks. 2020. 9. 61-74
NAKAMURA Masato. Accounting for "Nationalization of Railways" in Japan. Journal of Policy Studies, Chukyo University. 2018. 9. 19-45
NAKAMURA Masato. Fixed Assets Accounting in Japanese Government Railways: Focusing on Hoju-hi (Supplement Expense). Yearbook of Accounting History Association. 2018. 35. 57-70
NAKAMURA Masato. Transferring Profit to Capital Account in Imperial Government Railways Accounting of Japan: Comparing with Double Account System. Journal of Policy Studies, Chukyo University. 2016. 7. 75-97
NAKAMURA Masato. Accounting of Fixed Assets and Profit in Imperial Government Railways of Japan. Discussion Paper, Series B (Graduate School of Economics and Business Administration, Hokkaido Univ.). 2013. 2013-113. 1-19
History of Railway Accounting in Modern Japan
Dobunkan 2019 ISBN:9784495208912
Relativization of Accounting
Soseisha 2014 ISBN:9784794414762
Lectures and oral presentations (12)：
Bookkeeping Education at Sapporo Agricultural College in 1880's
(2023)
Finance and Accounting of the Japanese Government Railways after "Nationalization of Railways" (1906-1949)
(Railway History Society of Japan, the 37th Annual Congress 2019)
Accounting Theory Based on Public Corporate Accounting: A Case of Japanese Government Railways
(Japan Society of Comparative International Governmental Accounting Research, the 54th Chubu Regional Meeting 2019)
Historical Studies of Japanese Government Railways Accounting: Double Account System and Fixed Assets Accounting
(Japan Society of Comparative International Governmental Accounting Research, the 52th Chubu Regional Meeting 2018)
Accounting of "Nationalization of Railways" in Japan
(Graduate School of Economics and Business Administration Hokkaido University, Center for Regional Economic and Business Networks, the 4th Seminer in 2017 2017)
2011 - 2014 Hokkaido University Graduate School of Economics and Business Administration Division of Mordern Economics and Management
2009 - 2011 Hokkaido University Graduate School of Economics and Business Administration Division of Mordern Economics and Management
2005 - 2009 Hokkaido University School of Economics and Business Administration Department of Business Administration
Professional career (1)：
PhD (Hokkaido University)
Work history (3)：
2018/04 - 現在 Chukyo University School of Policy Studies Associate Professor
2015/04 - 2018/03 Chukyo University School of Business and Public Policies Lecturer (with tenure)
2014/04 - 2015/03 Hokkaido University Graduate School of Economics and Business Administration Assistant Professor
Awards (1)：
2017/11 - Accounting History Association Research Encouragement Award Fixed Assets Accounting in Japanese Government Railways: Focusing on Hoju-hi (Supplement Expense)
Association Membership(s) (5)：
The Japan Boki Association
, RAILWAY HISTORY SOCIETY OF JAPAN
, THE JAPAN SOCIETY OF COMPARATIVE INTERNATIONAL GOVERNMENTAL ACCOUNTING RESEARCH
, ACCOUNTING HISTORY ASSOCIATION, JAPAN
, JAPANESE ACCOUNTING ASSOCIATION
