PUBLICATIONS
(Main Publications Only)
●Professional and Other Journal Articles
●Conference and Seminar Presentations
Refereed Journals
1. Current Issues in U.K. Public Sector Accounting: VFM Auditing and Independence of Auditors, Journal of Public Utility Economics, Japan Society of Public Utility Economics, Vol.37, No.2, December 1985, pp.91-126.
2. Economic vs. Accounting Approaches to Financial Control over Public Corporations, in Japan Association of Finance and Business Administration (ed.), Finance and Business Administration, Chuo Keizaisya Co., 1990, pp.67-82.
3. An Inquiry into the Supplementary Depreciation Accounting in U.K. Nationalized Industries, Journal of Public Utility Economics, Japan Society of Public Utility Economics, Vol.39, No.3, March 1988, pp.81-103.
4. The Role of Accounting Measures in the Performance Assessment of Public Corporation in U.K., Accounting (Kaikei), Vol.135, No.5, May 1989, pp.53-66.
5. Reconsideration on Accrual Accounting and Its Basic Concepts, Accounting (Kaikei), Vol.139, No.5, May 1991, pp.19-33.
6. Accounting Functions in Japanese Bubble Economy, Annuals of the Japan Society for Social Science of Accounting, Japan Society for Social Science of Accounting, No.6, August 1992, pp.24-30.
7. Income Determination and Its Characteristics in Double Entry Bookkeeping System, Accounting (Kaikei), Vol.145, No.3, March 1994, pp.90-108.
8. Future Events Recognition and Income Determination in Historical Cost Accounting (1), Accounting (Kaikei), Vol.147, No.4, March 1995, pp.48-61.
9. Future Events Recognition and Income Determination in Historical Cost Accounting (2), Accounting (Kaikei), Vol.147, No.5, April 1995, pp.85-103.
10. Possibility of and Condition for Enlarging Recognition in Financial Statements: With Special Reference to Recognition of Off-Balance Sheet Activities (1), Accounting (Kaikei), Vol.149, No.6, June 1996, pp.85-102.
11. Possibility of and Condition for Enlarging Recognition in Financial Statements: With Special Reference to Recognition of Off-Balance Sheet Activities (2), Accounting (Kaikei), Vol.1150, No.1, July 1996, pp.112-129.
12. Current Characteristics in Standards Setting and the Role of Accounting Research, Accounting (Kaikei), Vol.161, No.2, February 2002, pp.50-61.
13. Newly Implanted Accounting Standards and Business Behavior: Change and Continuity, Accounting (Kaikei), Vol.161, No.5, May 2002, pp.1-14.
14. Raison-d’Etre and Managerial Environment of Non-Profit Organizations: User-Oriented Accounting Perspective, Journal of Association for Research on Non-Profit Organizations for the Benefit of the Public, Japan Association for Not-for-Profit Organizations Research, No.4, 2002, pp.23-35.
15. Current Characteristics in Standards Harmonization and Japanese Strategy Towards Its Evolutionary Process, Accounting (Kaikei), Vol.163, No.2, February 2003, pp.17-35.
Books
1. Modern Theory of Business Accounting: The Shift of Accounting Paradigm and Possibility of Historical Cost Accounting, Moriyama Book Store, 1997, 331p.
Contributions to Books
1. Theory and Practices of Public Enterprise Accounting, in A. Shigemori (ed.), Restructuring of Japanese Public Enterprises, Horitsu Bunka Co., 1986, pp.231-276.
2. Business Analysis of Privatized Japan Railways, in K. Itoh et al. (eds.), Case Studies: Accounting Policies in Modern Enterprises, Chuo Keizaisya Co., 1991, pp.391-406.
3. Harmonization of Accounting Standards in E.C. and French Accounting Systems, in F. Nishibori (ed.), French Society and Economy under Mitterrand’s Administration, Minerva Shobo Co., 1993, pp.160-176.
4. Definition and Recognition of Assets and Liabilities, in H. Hijikata (ed.), Balance Sheet Theory, Zeimu Keiri Kyokai Co., 1993, pp.85-94.
5. A Model Analysis of Accounting Measurement, in Research Forum for Accounting Frontier (ed.), Frontier of Financial Accounting, Chuo Keizaisya Co., 1993, pp.80-103.
6. Analysis of Consolidated Accounts in Privatized Japan Railways, in S. Daigo (ed.), Consolidated Accounts: Critical Considerations on Theory and Practices, Dobunkan Co., 1995, pp.197-226.
7. Excessive Information-Orientation in Accounting: Case of Accounting for Financial Instruments, in H. Ando (ed.), Framework for Accounting and Accounting Standards, Chuo Keizaisya Co., 1996, pp.254-276.
8. Logic of Historical Cost Accounting: Value vs. Cost in A.C.Littleton, in I. Nakano and H. Yamaji (eds.), Accounting Valuation in the 21st Century, Keiso Shobo Co., 1998, pp.133-150.
9. Early Evolution in U.S. Financial Accounting: With Special Reference to Development of Realization Concepts in Accounting, in H. Okitsu (ed.), Financial Accounting Systems, Zeimu Keiri Kyokai Co., 1999, pp.114-125.
10. Theoretical Approaches in Financial Accounting, in R. Inoue (ed.), Developments in Financial Accounting, Zeimu Keiri Kyokai Co., 1999, pp.46-55.
11. Basic Concepts in Institutional Accounting, in R. Inoue (ed.), Current Issues in Institutional Accounting, Zeimu Keiri Kyokai Co., 2000, pp.29-48.
12. Accounting for Revenues and Expenses, in R. Inoue (ed.), Issues in Institutional Accounting, Zeimu Keiri Kyokai Co., 2000, pp.49-65.
13. Accounting Theory in Littleton: Two Streams in Historical Cost Accounting and A.C.Littleton, in H. Hijikata (ed.), Modern Accounting and Double Entry Bookkeeping System, Zeimu Keiri Kyokai Co., 2003, pp.104-112.
Professional and Other Journal Articles
1. Formation of Dotation en Capital Plan in Electricité de France, Kyoto University Economic Review, Vol.128, No.3/4, September/ ctober 1981, pp.53-77.
2. Development of Dotation en Capital Plan in in Electricité de France, Kyoto University Economic Review, Vol.129, No.4/5, April/May 1982, pp.53-77.
3. Finance and Management in 1970’s French Public Enterprises, Review of Public Enterprises (Koe Hyoron), Vol.27, No.10, October 1982, pp.37-50.
4. Finance and Management in French Urban Public Transportation: Case Study of Marseille Municipal Transportation Bureau, Journal of Business and Economics, Kinki University, Vol.31, No.2, December 1984, pp.181-208.
5. Construction and Management of the Métro Systems in Marseille: Forerunners between the Two World Wars, Journal of Business and Economics, Kinki University, Vol.32, No.2, December 1985, pp.257-283.
6. An Inquiry into the Separate Accounting System in German Federal Railways (DB), Journal of Business and Economics, Kinki University, Vol.33, No.1, June 1986, pp.85-116.
7. Development and Backwardness of Local Public Services in France, Journal of Business and Economics, Kinki University, Vol.33, No.2, December 1986, pp.201-230.
8. Analysis of Accounting Adjustments for Inflation in U.K. Nationalized Industries, Journal of Business and Economics, Kinki University, Vol.34, No.2, December 1987, pp.81-107
9. The Role of Financial Accounting in the Third Sector, Journal of the Tokyo Institute for Municipal Research (Toshi Mondai), Vol.79, No.7, July 1988, pp.43-53.
10. Les Politiques Nouvelles des Transports en commun et la Publicisation du Service Public de Transport: Expériences en France, Revue du Droit au Transport (Kotsuken), No.7, octobre 1988, pp.53-66.
11. Current Issues and the Role of Financial Accounting in Municipal Undertakings Management, Municipal Undertakings (Koei Kigyo), Vol.20, No.12, March 1989, pp.2-9.
12. Reconsideration on the Standards for Accounting Information, Business Accounting (Kigyo Kaikei), Vol.41, No.12, December 1989, pp.80-85.
13. Reconsideration on Qualitative Characteristics of Accounting Information: Interpretative Deviation from the FASB’s Original Concepts in Japan, Journal of Business and Economics, Kinki University, Vol.36, No.2, December 1989, pp.45-53.
14. Early Experiences of Accounting for Substantial Capital Maintenance in U.K. Nationalized Industries, Journal of Business and Economics, Kinki University, Vol.36, No.3, March 1990, pp. 53-65.
15. An Evaluation of the FASB’s Conceptual Framework: With Special Reference to the Viewpoint of Positive Accounting Theory, Kyoto University Economic Review, Vol.146, No.2, August 1990, pp.21-31.
16. Reconsideration on the ‘Revenue and Expense View’ Presented in the FASB’s Discussion Memorandum 1976, Kyoto University Economics Review, Vol.146, No.5/6, November/December 1990, pp.1-15.
17. Current Issues in Water Work’s Accounting, Journal of Municipal Problem (Toshi Mondai Kenkyu), Vol.43, No.8, August 1991, pp.55-67.
18. Current Issues in Municipal Undertaking’s Accounting, Municipal Undertakings (Koei Kigyo), Vol.23, No.6, September 1991, pp.12-19.
19. Fundamental Issues in the FASB’s Conceptual Framework: With Special Reference to the Discussion Memorandum 1976, Business Accounting (Kigyo Kaikei), Vol.43, No.10, October 1991, pp.128-134.
20. Fundamental Issues in the FASB’s Conceptual Framework: Definition, Recognition and Measurement of Assets and Liabilities, Management and Accounting (Sangyo Keiri), Vol.56, No.4, October 1991, pp.94-98.
21. Note on the FASB’s Discussion Memorandum 1976, Kyoto University Economic Review, Vol.148, No.4/5/6, October/November/December 1991, pp.181-189.
22. Definition and Determination of Accounting Income, Annual Bulletin of the Japan Association of Bookkeeping, Japan Association of Bookkeeping, No.6, October 1991, pp.36-37.
23. Accounting Harmonization in E.C. Countries and French Accounting: Adoption of ‘True and Fair View’ Concept in French Accounting Legislation, Annual Bulletin of Research Institute for Social Science, Ryukoku University, No.22, March 1991, pp.48-55.
24. Selecting View of Accounting and Formulating Conceptual Framework, Kyoto University Economic Review, Vol.150, No.1, July 1992, pp.114-135.
25. Business Analysis of Consumers Co-operatives in Japan: Their Strength and Weakness, Journal of the Japan Consumers Co-operatives Institute, No.198, July 1992, pp.4-12.
26. An Introduction to Analysis of Consolidated Accounts in Privatized Japan Railways, Journal of the Board of Audit, No.7, March 1993, pp.81-95.
27. Theoretical Nature of the FASB’s Conceptual Framework: Its Position in U.S. Accounting History, Management and Accounting (Sangyo Keiri), Vol.53, No.1, April 1993, pp.82-96.
28. A Model Analysis of Accounting Measurement, Kyoto University Economic Review, English Edition, Vol.63, No.1, April 1993, pp.40-55.
29. Current Issues in Conceptual Framework for Financial Accounting in U.S., Kyoto University Economic Review, Vol.154, No.4, October 1994, pp.1-12.
30. Some Theoretical Aspects Reconsidered in Setting Up Japan Railways’ Consolidated Accounts (1), Kyoto University Economic Review, Vol.155, No.4, April 1995, pp.1-16.
31. Some Theoretical Aspects Reconsidered in Setting Up Japan Railways’ Consolidated Accounts (2), Kyoto University Economic Review, Vol.155, No.5/6, May/June 1995, pp.14-41.
32. Possibility of and Condition for Enlarging Accounting Concepts of Transaction: With Special Reference to Recognition Criteria in Accounting, Journal of the Japanese Institute of Certified Public Accountants, Vol.7, No.10, October 1995, pp.53-61.
33. Some Theoretical Issues Reconsidered in Model Analysis of Accounting Measurement, Kyoto University Economic Review, Vol.156, No.6, December 1995, pp.125-159.
34. Recognition in Financial Statements and Development of Accounting Concepts of Realization, Kyoto University Economic Review, Vol.157, No.5/6, May/June 1996, pp.1-15.
35. Measurement in U.S. Accounting Principles and the FASB’s Conceptual Framework (1), Management and Accounting (Sangyo Keiri), Vol.56, No.2, July 1996, pp.90-98.
36. Measurement in U.S. Accounting Principles and the FASB’s Conceptual Framework (2), Management and Accounting (Sangyo Keiri), Vol.56, No.3, October 1996, pp.74-82.
37. What’s the Conceptual Framework?: Trend and Characteristics of Current Accounting Regulation, Journal of the Corporation Financial Research Institute, No.25, 1996, pp.86-96.
38. Loan-Capital System in Japanese Municipal Undertakings, Municipal Undertakings (Koei Kigyo), Vol.28, No.11, February 1997, pp.2-7.
39. Structure and Functions of Double Entry Bookkeeping System, Annual Bulletin of the Japan Association of Bookkeeping, No.12, October 1997, pp.45-52.
40. Determinants of the Optimal Disclosure of Accounting Information, Business Accounting (Kigyo Kaikei), Vol.50, No.1, January 1998, pp.74-79.
41. Representative Faithfulness in Financial Statements by Non-Profit Organizations, Monthly Journal of Non-Profit Organizations, Vol.29, No.6, June 1998, pp.4-12.
42. An Inquiry into the Redemption Scheme of Long-Term Debts in the Japanese National Railways Settlement Corporation and Its Implications for the Japanese Economy, Journal of the Board of Audit, English Edition, No.17, March 1998, pp.51-67.
43. Development of Income Measurement and Realization Concepts in U.S.A., Kyoto University Economic Review, Vol.164, No.6, December 1999, pp.125-144.
44. Empirical Study on Stock-Price-Explanatory Power of Feltham-Ohlson Model: Case of Japanese Firms and Stock Market, Kyoto University Economic Review, English Edition, Nol.70, No.1/2, April/October 2001, pp.1-11.
45. Current Issues in Governmental Accounting and Its System Reformation, Kyoto University Economic Review, Vol.165, No.5/6, May/June 2000, pp.25-38.
46. Conceptual Framework for Governmental Accounting in U.S.A., Municipal Undertakings (Koei Kigyo), Vol.33, No.2, May 2001, pp.7-14.
47. Decision-Usefulness Approach as an Anglo-Saxon Belief: How Should We Deal with It?, Journal of the Japanese Institute of Certified Public Accountants, Vol.53, No.3, August 2002, pp.21-27.
48. Decision-Usefulness Approach as an Institution and the Role of Accounting Research, Osaka University of Economics Review, Vol.53, No.3, pp.11-23.
49. Current Evolutionary Topic in Historical Cost Accounting: Structure of Accounting for Impairment of Long-Lived Assets, Kobe Gakuin Economic Papers, Vol.34, No.1/2, September 2002, pp.157-169.
50. Income Concepts and Value Relevance of Accounting Information, Business Accounting (Kigyo Kaikei), Vol.55, No.1, January 2003, pp.101-108.
51. Current Characteristics in Standard Harmonization and Japanese Strategy towards Its Evolutionary Process, Japanese Accounting Forum, Japan Accounting Association, English Edition, 2003,pp.3-4.
Working Papers
1. Critical Analysis of Accounting Standard for Financial Instruments: Characteristics and Trends of Current Accounting Regulation, Working Paper, NoJ-5, Graduate School of Economics, Kyoto University, May 1996.
2. Logic of Historical Cost Accounting: Value vs. Cost in A.C.Littleton, Working Paper, No.J-8, Graduate School of Economics, Kyoto University, November 1997.
3. Empirical Study on Usefulness of Accounting Information, Working Paper, No.J-8, Graduate School of Economics, Kyoto University, February 1999.
4. International Harmonization of Accounting Standard for Performance Reporting, Working Paper, No.J-8, Graduate School of Economics, Kyoto University, March 1999.
5. Political Use of Accounting Information: Privatization of Japan Railways, Working Paper, Manchester School of Accounting and Finance, University of Manchester, November 1999.
6. Conceptual Basis for Governmental Accounting in U.S.A.: Comparison between GASB’s Concepts Statement No.1 and FASB’s Conceptual Framework, Working Paper, No.J-8, Graduate School of Economics, Kyoto University, April 2001.
7. Theoretical Characteristics and Importance of Historical Cost Accounting, Working Paper, No.J-8, Graduate School of Economics, Kyoto University, January 2003.
8. Conceptual Framework for Public Sector Accounting and Its Characteristics; U.S. Experiences and Their Implications for Japan, IMES Discussion Paper Series 2003-J-18, Institute for Monetary and Economic Studies, Bank of Japan, July 2003.
Conference and Seminar Presentations
1. Recent Development in U.K. Public Sector Accounting, 35th National Conference of Japan Society of Public Utility Economics, Otaru University of Business and Commerce (Hokkaido), 8th June 1985.
2. Some Theoretical Inquiry into Accounting in Public Enterprises, 47th National Conference of Japan Accounting Association, Keio Gijuku University (Tokyo), 13th September 1988.
3. The Role of Accounting Measures in Performance Assessment of Public Enterprises: Cases of U.K. Nationalized Industries, 12th National Conference of Japan Association of Finance and Business Administration, Kinki University (Osaka), 8th October 1988.
4. Management and Finance for Public Transportation: Case of French Experiences, 4th National Conference of Droit au Transport, Wakayama University (Wakayama), 9th July 1989.
5. Definition and Measurement of Accounting Income, 6th National Conference of Japan Association of Bookkeeping, Symposium and Round Table Discussion, Matsuyama University (Ehime), 3rd November 1990.
6. Accounting Functions in Japanese Bubble Economy, 6th National Conference of Japan Society for Social Science of Accounting, Hohsei University (Tokyo), 11th September 1991.
7. Future Events Recognition and Income Determination in Historical Cost Accounting, 44th Kansai Regional Conference of Japan Accounting Association, Symposium and Round Table Discussion, Konan University (Hyogo), 17th September 1994.
8. Possibility of and Condition for Enlarging Recognition in Financial Statements, 54th National Conference of Japan Accounting Association, Hiroshima Shudo University (Hiroshima), 8th September 1995.
9. Structure and Functions of Double Entry Bookkeeping System, 12th National Conference of Japan Association of Bookkeeping, Symposium and Round Table Discussion, Kobe Gakuin University (Hyogo), 26th October 1996.
10. Accounting Recognition and Measurement of Financial Instruments, 48th Kansai Regional Conference of Japan Accounting Association, Symposium and Round Table Discussion, Matsuyama University (Ehime), 28th November 1998.
11. Political Use of Accounting Information: Case in Privatization of Japanese Railways, Management Accounting and Information System Seminar, Manchester School of Accounting and Finance, University of Manchester (Manchester, U.K.), 9th November 1999.
12. Empirical Study on Stock-Price-Explanatory Power of Feltham-Ohlson Model: Case of Japanese Firms and Stock Market, Financial Reporting Workshop, Manchester School of Accounting and Finance, University of Manchester (Manchester, U.K.), 30th November 1999.
13. What’s going on in Business Accounting, 60th National Conference of Japan Accounting Association, New Forum, Osaka Gakuin University (Osaka), 21st September 2001.
14. New Accounting Standards and Business Behavior, 51st Kansai Regional Conference of Japan Accounting Association, Chair of Symposium and Round Table Discussion, Toa University (Yamaguchi), 8th December 2001.
15. Empirical Study on Stock-Price-Explanatory Power of Feltham-Ohlson Model: Case of Japanese Firms and Stock Market, Departamento de Economia de la Empresa Seminar, Universidad Carlos III de Madrid (Madrid, Spain), 26th November 2001.
16. Measurement and Reporting of Performance, 1st Open Conference of Accounting Standards Board of Japan, Chamber of Commerce in Osaka (Osaka), 26th July 2002.
17. Accounting Harmonization and Agenda of Performance Reporting projects, 61st National Conference of Japan Accounting Association, Symposium and Round Table Discussion, Musashi University (Tokyo), 12th –13th September 2002.
18. Conceptual Framework for Public Sector Accounting: With Special Reference to GASB’s Concepts Statements and Their Implications for Japan, Institute for Monetary and Economic Studies Seminar, Bank of Japan (Tokyo), 4th March 2003.
19. Theoretical Perspective on Public Sector Accounting Reformation, 53rd Technical Seminar, Board of Audit (Tokyo), 6th March 2003.