Segment “Distinctions between Contributed Capital and Retained Earnings” for Reconciliation among Owners and Managers over Distributions: Characterizingthem as GAAP through Allgemeines Landrecht für die Preußischen Staatenvon 1794 (4). 2014. 65. 2・3合併号. 109-119
Segment “Distinctions between Contributed Capital and Retained Earnings” for Reconciliation among Owners and Managers over Distributions: Characterizing them as GAAP through Allgemeines Landrecht für die Preußischen Staaten von 1794 (3). 2013. 64. 2・3合併号. 247-290
1996 - 2000 Otaru University of Commerce Faculty of Commerce Department of Commerce
Professional career (3):
博士(商学) (一橋大学)
修士(商学) (一橋大学)
学士(商学) (小樽商科大学)
Work history (4):
2021/10 - 現在 Otaru University of Commerce Faculty of Commerce Department of Commerce
2010/04 - 2021/09 Otaru University of Commerce Faculty of Commerce, Department of Commerce
2008/04 - 2010/03 Aichi University Faculty of Business Administration, Department of Accounting and Finance
2005/04 - 2008/03 Aichi University Faculty of Business Administration, Department of Accounting and Finance
Committee career (2):
2014/04 - 現在 会計研究会(小樽商科大学) 代表幹事
2018/04 - 2019/06 日本簿記学会第35回関東部会準備委員会 準備委員
Association Membership(s) (3):
ACCOUNTING HISTORY ASSOCIATION, JAPAN
, THE JAPAN BOKI ASSOCIATION (ACCOUNTING THEORY, EDUCATION AND PRACTICE ASSOCIATION)
, JAPAN ACCOUNTING ASSOCIATION