Rchr
J-GLOBAL ID:200901045987022290   Update date: May. 24, 2010

KATO Morihiro

カトウ モリヒロ | KATO Morihiro
Affiliation and department:
Job title: Professor
Research field  (1): Accounting
Research theme for competitive and other funds  (3):
  • Contemporary Accounting Principles and Accounting Theories in America
  • Accounting Principles in Japan
  • Accounting for Future Events
MISC (19):
  • Transition of Accounting Theories and Their Influences to Changing the Concepts of Elements of Financial Statements. 1992. 141. 2
  • Generally Accepted Accounting Principles and Accounting Rules of Corporation Law in the U. S. A. 1992. 44. 1
  • Changes of Pension Accounting Practices in America by SFAS No. 87. 1992. 43. 5
  • On the Significance of SEC Accounting in American Institutional Accounting Systems. 1990. 42. 3
  • On the Significance of Changing Accounting Point of View in Structuring Accounting Theory. 1991. 139. 6
more...
Books (7):
  • Theories Supporting Accounting Principles
    1980
  • Development of Accounting Principles
    1981
  • Contemporary Accounting Principles
    1985
  • Accounting Functions and Systems
    1985
  • D. Solomons, Making Accounting Policy
    1990
more...
Works (1):
  • The Ascendancy of the Business Law in Japanese Accounting
    1992 -
Education (2):
  • - 1959 Doshisha University Faculty of Commerce
  • - 1961 Doshisha University Graduate School, Division of Commerce
Professional career (2):
  • Doctor of Commerce (Doshisha University)
  • Master of Commerce (Doshisha University)
Association Membership(s) (2):
The Academy of Accounting Historians ,  American Accounting Association
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