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J-GLOBAL ID：201501003239803194   Update date: Jan. 30, 2024

MATSUSHITA Shinya

マツシタ シンヤ | MATSUSHITA Shinya
Affiliation and department：
Kyoto Sangyo University Faculty of Business Administration Department of Business Administration

About Kyoto Sangyo University Faculty of Business Administration Department of Business Administration


Job title： Professor
Research field  (1)： Accounting
Research keywords  (7)： 帳簿組織 ,  会計基準論 ,  複式簿記 ,  Goodwill Accounting ,  簿記情報と競争優位性 ,  会計学説 ,  Financial Accounting
Research theme for competitive and other funds  (3)：
  • 2022 - 2025 簿記システム情報が企業の競争優位性の構築に与える影響の研究 研究課題
  • 2019 - 2020 価格交渉におけるOBAの有用性の検討 -運送業のケース-
  • 2016 - 2019 A Comparative Study on Accounting and Auditing Issues in ASEAN countries
Papers (24)：
  • Reclassification Adjustment for Matching Distortion Caused by Asymmetric Accounting for Cash Discounts in J-GAAP. 2023. 42. 81-92
  • 複式簿記のコントロール機能の教育に向けて-取引損益と商品販売事業戦略の意思決定-. 簿記研究. 2022. 5. 2. 1-8
  • Research on goodwill accounting: initial recognition, amortization and impairment based on matching concept. Financial Accounting Research. 2022. 15. 1-25
  • Shinya MATSUSHITA, Takashi SASAKI. Changing from Allocation-Oriented Income Measurement to Valuation-Oriented Income Measurement: IFRS Adoption in Malaysian Aquaculture Accounting. Journal of Global Accounting Reseach. 2021. 2. 17-25
  • Shinya Matsushita. Principal Versus Agent : The Impact of IERS15 on Japanese Wholesalers. 2020. 197. 4. 418-429
ｍore...
MISC (4)：
  • Inherent Significance of Double Entry Accounting System : from the Viewpoint of Waymire's Theory. 2017. 192. 3. 308-319
  • 松下 真也. 収益費用アプローチの歴史的検討. 企業会計. 2016. 68. 12. 6-7
  • 松下 真也. 資産負債アプローチの歴史的検討. 企業会計. 2016. 68. 11. 6-7
  • Does Comprehensive Income Provide Additional Stewardship Information ? : Qualitative Research on the U. S. Accounting Regulation History and the U. S. Accounting Thoughts. 2016. 27. 6. 99-115
Books (6)：
  • 森田哲彌学説の研究
    中央経済社 2020
  • 簿記と帳簿組織の機能
    中央経済社 2019
  • 会計学と租税法の現状と課題
    税務経理協会 2019
  • 帳簿組織の研究:日本簿記学会簿記理論研究部会最終報告書
    日本簿記学会 2016
  • 財務会計論究
    森山書店 2015
ｍore...
Lectures and oral presentations  (14)：
  • 海外における簿記研究のレビュー
    (第7回簿記研究コンファレンス 2023)
  • 仕訳データの異常検知における複式記入の相互参照の意義と課題
    (日本簿記学会第38回全国大会 2022)
  • 売上割引・仕入割引の 会計処理の研究
    (日本簿記学会第37回全国大会 2021)
  • Toward teaching the control function of double-entry bookkeeping
    (2021)
  • Research on goodwill accounting: initial recognition, amortization and impairment based on matching concept
    (2021)
ｍore...
Education (5)：
  • 2008 - 2011 Hitotsubashi University Graduate School, Division of Commerce
  • 2008 - 2011 Hitotsubashi University
  • 2005 - 2008 Hitotsubashi University Graduate School, Division of Commerce
  • 2005 - 2008 Hitotsubashi University
  • 2001 - 2005 Hitotsubashi University Faculty of Commerce and Management
Professional career (3)：
  • 博士(商学) (一橋大学)
  • 修士(商学) (一橋大学)
  • 学士(商学) (一橋大学)
Work history (6)：
  • 2023/04 - 現在 Kyoto Sangyo University Faculty of Business Administration Professor
  • 2019/04 - 2023/04 Kyoto Sangyo University Faculty of Business Administration Associate Professor
  • 2013/04 - 2019/03 Matsuyama University Faculty of Business Administration Associate Professor
  • 2014/08 - 2015/08 University of Portland Pamplin School of Business 研究員・ポスドク
  • 2011/04 - 2013/03 松山大学 経営学部 専任講師
Show all
Association Membership(s) (5)：
グローバル会計学会 ,  財務会計研究学会 ,  JAPAN TAX ACCOUNTING ASSOCIATION ,  日本簿記学会 ,  JAPAN ACCOUNTING ASSOCIATION
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