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Researchers
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HARA Toshio
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【Published Thesis】 A Review of the Double-Entry Accounting System and Accrual Accounting in Public Sector 2005.09
【Published Thesis】 Financial Reporting and Fluctuations in Accounting 2007.06
【Published Thesis】 Some issues on the accounting transactions 2014.07
【Published Thesis】 Development of Accounting and Contra and Adjunct Accounts(Yokohama Business Review) 2022.06
【Published Thesis】 Rethinking Single Entry and Incomplete Records(Yokohama Business Review) 2022.03
【Book】 森田哲彌学説の研究－一橋会計学の展開－ 2020.06
【Book】 Accounting History 80 Episode 2020.04
【Book】 Functions of Bookkeeping and Accounting System 2019.03
Hitotsubashi University Doctor Course Accomplished credits for doctoral program
Yokohama National University Master Course Completed
Yokohama National University Graduated
Master of Economics - Yokohama National University
Duty Yokohama National UniversityFaculty of International Social Sciences Division of International Social Sciences Professor
Duty Yokohama National UniversityInternational Graduate School of Social Sciences Professor
Duty Yokohama National UniversityFaculty of Business Administration Professor
Duty Yokohama National UniversityFaculty of Business Administration Associate Professor
Duty Yokohama National UniversityFaculty of Business Administration Associate Professor
Cardiff University Cardiff Business School visiting academic
Bunkyo University Faculty of Infomation and Communication Associate Professor (as old post name)
Bunkyo University Faculty of Infomation and Communication Lecture
日本会計研究学会
日本簿記学会
日本会計史学会
Japanese Accounting Assocation for SEMs
Humanities & Social Sciences / Accounting
Governmental Accounting
Special Research and Development
Project Year：
Theory of Accounts
Project Year：
Accounting System
Project Year：
簿記テキスト（第6版）
大藪俊哉・壹岐芳弘・泉宏之・原俊雄（ Role： Joint author）
中央経済社 （ ISBN:9784502416415 ）
Total pages：372 Responsible for pages：104 Language：Japanese Book type：Textbook, survey, introduction
テキスト会計学講義（第2版）
原俊雄・高橋賢（ Role： Joint editor）
中央経済社 （ ISBN:9784502422416 ）
Total pages：156 Responsible for pages：15-33 Language：Japanese Book type：Textbook, survey, introduction
会社のしくみと企業会計（10版）
原 俊雄（ Role： Sole author）
産業能率大学
Total pages：160 Language：Japanese Book type：Textbook, survey, introduction
森田哲彌学説の研究－一橋会計学の展開－
安藤英義，新田忠誓，壹岐芳弘，小宮山賢，齋藤真哉，関根慎吾，角ヶ谷典幸，村田英治，原俊雄，神納樹史，吉田智也，西舘司，松下真也，金子善行，佐々木隆志（ Role： Joint author , 第9章）
中央経済社 （ ISBN:9784502341618 ）
Total pages：290 Responsible for pages：163-176 Language：Japanese Book type：Scholarly book
英語で学ぶ会計入門 = Introduction to accounting in English
BrisonStuart, 原 俊雄, 大森 明（ Role： Joint author）
中央経済社 （ ISBN:9784502345012 ）
Language：The in addition, foreign language Book type：Scholarly book
Development of Accounting and Contra and Adjunct Accounts
Toshio Hara
Yokohama Business Review 43 ( 1 ) 35 - 44 2022.6
Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Single Work
Rethinking Single Entry and Incomplete Records
Toshio Hara
Yokohama Business Review 42 ( 3・4 ) 15 - 25 2022.3
Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Single Work
帳簿組織の研究（最終報告）
原俊雄，金子善行，坂上学，白木俊彦，関根慎吾，西舘司，新田忠誓，橋本武久，松下真也，渡邉雅雄
日本簿記学会年報 ( 32 ) 5 - 10 2017.7
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：日本簿記学会 Joint Work
Study on Accounting Information Sysytem
( 31 ) 1 - 6 2016.7
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：Japan Boki Association Joint Work
The Revenue-Expenditure View of Double Entry Bookkeeping in Japan : A Review of Shimono's Theory
Toshio Hara
Yokohama Business Review 37 ( 1 ) 129 - 137 2016.6
Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Business Sosiety Single Work
Other Link： http://www.cba.ynu.ac.jp/gakkai/kaisi/pdf/37-1-10.pdf
Introductory Accounting Education in the New Normal Era
Toshio Hara
Accounting 73 ( 1 ) 60 - 61 2021.1
Language：Japanese Publishing type：Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media) Publisher：Chuokeizai-sha, ink. Single Work
じっきょう「商業教育資料」No.81 通 ( 369 ) 5 - 8 2009.1
Language：Japanese Publishing type：Article, review, commentary, editorial, etc. (other) Single Work
Other Link： http://www.jikkyo.co.jp/download/detail/69/9179002751
簿記学の対象(1)
原俊雄
企業会計 55 ( 5 ) 78 - 80 2003.6
Language：Japanese Publishing type：Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media) Publisher：中央経済社 Single Work
簿記学の対象(2)
原俊雄
企業会計 55 ( 5 ) 110 - 112 2003.6
Language：Japanese Publishing type：Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media) Publisher：中央経済社 Single Work
A Study on the development of the System of Bookkeeping
2008.4 - 2010.3
Grant-in-Aid for Scientific Research Grant-in-Aid for Scientific Research(C)
Investigator(s)：Toshio HARA
Grant type：Competitive
The purpose this study is to review of the theory of bookkeeping in Japan, where it has not changed significantly since the double-entry bookkeeping was imported from the UK and the USA early in the Meiji era. More specifically, according to the introductory accounting textbooks in the UK, USA and Japan, we examined the accounting cycle in detail, especially some issues on closing entries and accounting system. Moreover, we pointed out that it is important to emphasize not only the preparation of financial statements, but the continuous accounting control. We reported the result of this study in the annual meeting of Japan Accounting Association (9^<th> October 2010), and published 3 papers.
財務報告の展開と簿記教育
原俊雄 [Invited]
日本簿記学会第38回全国大会 2022.8 日本簿記学会第38回全国大会準備委員会
Event date： 2022.8
Language：Japanese Presentation type：Oral presentation (invited, special)
Venue：大阪産業大学 Country：Japan
原俊雄，他
日本簿記学会第32回全国大会
Event date： 2016.8
Language：Japanese Presentation type：Oral presentation (general)
Venue：大阪経済大学
簿記理論研究部会中間報告「帳簿組織の研究」
原俊雄他
日本簿記学会第31回全国大会 日本簿記学会
Event date： 2015.8
Language：Japanese Presentation type：Oral presentation (general)
Venue：中央情報経理専門学校
Some issues in accounting transactions
Toshio Hara [Invited]
Japan Boki Association The 29th Annual Convention
Event date： 2013.8
Language：Japanese Presentation type：Oral presentation (general)
Venue：Rikkyo University
A Reviw of Bookkeeping Instruction -Some Issues on Closing Entries and Accounting System-
Japan Accounting Association The 69th Annual Convention
Event date： 2010.9
Language：The in addition, foreign language Presentation type：Oral presentation (general)
非営利組織体の会計
Cooperative Research within Japan
Project Year： 2000 - 2001
2024 Seminar 2b (Doctoral Programs)
Graduate School of International Social Sciences
2024 Seminar 2a (Doctoral Programs)
Graduate School of International Social Sciences
2024 Seminar 1b (Doctoral Programs)
Graduate School of International Social Sciences
2024 Seminar 1a (Doctoral Programs)
Graduate School of International Social Sciences
2024 Advanced Financial Reporting
Graduate School of International Social Sciences
Bookkeeping
2022.4 Institution：Rissho University
Level：Undergraduate (specialized)
税理士試験試験委員
2024.1 - 2024.12 試験委員
Committee type：Government
税理士試験試験委員
2020.1 - 2022.12 試験委員
Committee type：Government
川崎市建築審査会
2014.4 - 2017.3 委員
Committee type：Government
会計検査院特別研究官
2004.4 - 2006.3 特別研究官
Committee type：Other
