Field of Study

Accounting

Accounting can be divided roughly into four areas of study: Financial Accounting, Management Accounting, Auditing and Accounting History. In the field of Financial Accounting, the focus is on the fundamental issues such as the Recognition and Measurement Principles of economic activities, as well as the newest issues such as Accounting for Financial Instruments and M&A Transactions. Further to this, the field includes the Tax Accounting for calculating taxable income of corporate tax, as well as international tax. The research methodology places importance on an academic, theoretical approach, while also employing an empirical approach and historical approach. In the area of Management Accounting, diverse subject matters such as ABC (Activity Based Costing)/ABM (Activity Based Management), Cost Planning (Target Costing), Shared Services and Balanced Scorecard are covered. Empirical research based on field surveys are implemented proactively. Within the domain of Auditing, a broad range of issues including the fundamental issues that are represented by the auditor independence are addressed, e.g. everyday issues such as Risk Approach and IT Audits. Regarding Accounting History, the process of modernization of accounting or auditing in relation to the development process of a capitalist economy, has been widely explored. Moreover, the development of the Accountancy Profession which is a vital element of the Modern Accounting System sometimes requires analysis from a sociological perspective.

Faculty Members

Lecturer Field Publications
Professor
Susumu Tomooka		 Financial Accounting
Accounting History

“The Principles of Accounting Theory” (Zeimu Keiri Kyokai Co. Ltd., 2012)
“How to Think Like an Accountant” (Chikuma Shinsho, 2009)
“The Age of Accounting” (Chikuma Shinsho, 2006)
“What is a Kabushikigaisha (Joint Stock Company)?”  (Kodansha Gendai Shinsho, 1998)

Professor
Eri Yokota		 Management Control
Management Accounting Theory
Organizational Behavior

“Management and Psychology in a Flat Organization” (Keio University Press, 1998)
“Performance Management Accounting & Organizational Behavior” (Editorial Responsibility Tani et al, published in “Performance Management Accounting,” Chuokeizai-sha Holdings, Inc., 2010)
“Management Control:  8 Case Studies & Trends in People & Business Management” (Co-authored, Yuhikaku Publishing)

Professor
Tomoaki Sonoda		 Management Accounting Theory
Management in the HQ Department

“Management Accounting in Shared Services” (Chuokeizai-sha Holdings, Inc., 2006)
“Innovation and Restructuring” (Co-authored, Keio University Press, 2006)
“Introduction to Cost & Management Accounting” (Co-Authored, Chuokeizai-sha Holdings, Inc., 2010)
“How the Adoption of the IFRS Impacted on Cost Account & Management Accounting” (“Corporate Accounting” 63-10, 2011)
Professor
Takashi Nagami		 Auditing

“Conditional Audit Opinion Theory”
The Financial Audit & Corporate Governance” (Co-Authored, Chuokeizai-sha Holdings, Inc., 2011)
“The Flaws in Auditing for Fair Values Measurements and Audit Evidence” (“The Accounting,”  October Issue, 2010)

Visiting Professor
Ryuta Takaku		 Tax Accounting
International Taxation

“International Taxation in Relation to Intellectual Property” (Okura Zaimu Kyokai, 2008)
“Q&A:  Transfer Pricing Taxation Legislation  - The System, Prior Confirmation & Mutual Agreement” (Co-Authored, Zeimu Keiri Kyokai, 2007)
“Issues in Transfer Pricing Regulation – The  Increasing Number of  Lawsuits (訴訟) in Relation to Transfer Pricing Regulations: (1) (2) (3)” (“Zeikei Tsushin” 62-3, 4, 5, 2007)
Professor
Eisuke Yoshida		 Management Accounting Theory
Cost Management
Cost Accounting

“The Dynamism of Executing Cost Planning” (Chuokeizai-sha Holdings, Inc., 2012)
“A Study of Japanese Management Accounting” (Co-Authored, Chuokeizai-sha, Holdings, Inc., 2012)
“Cost Management Theory Capacity Resulting in a Sustained Competitive Edge” (Chuokeizai-sha, Holdings, Inc., 2003)
Professor
Tadashi Fukai		 Financial Accounting
International Accounting
Auditing

Regarding “Organizing the Point of Arguments for Reserve Funds”  (T&A master Vol. 325, 2009)
“New Trends in Audit Reports” (Co-Authored, Dobunkan, 2014)
“Fair Presentation & Ichigetsusanshu” (Gendaikansa No. 25, 2015)
Associate Professor
Chiharu Maekawa		 Financial Accounting

“The Meaning Behind the Typification of the Profit Calculation System” “(Accounting Research) Volume 57, 2014”)
“Evaluation of  the Acquisition Cost and Maintaining  General Purchasing Power Capital” (“Mita Business Review” 38-4, 1995)
“The Relationship Between the Concept of Capital Maintenance and Asset Assessment Criteria” (“Mita Business Review” 38-3, 1995)
“Corporate Perspective and the Concept of Capital Maintenance” (“Mita Business Review” 35-6, 1993)
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