HARA Toshio

Organization

Graduate School of International Social Sciences, International Social Sciences Section

Title

Professor

Date of Birth

1966

Research Fields, Keywords

Financial Accounting, Bookkeeping, Public Sector Accounting, Accounting Theory

Mail Address

E-mail address



The Best Research Acheivement as Researcher Life 【 display / non-display

Graduating School 【 display / non-display

  • 1985.04
    -
    1989.03

    Yokohama National University   Faculty of Management   Graduated

Graduate School 【 display / non-display

  • 1991.04
    -
    1994.03

    Hitotsubashi University  Graduate School, Division of Commerce  Doctor Course  Accomplished credits for doctoral program

  • 1989.04
    -
    1991.03

    Yokohama National University  Graduate School, Division of Administration  Master Course  Completed

External Career 【 display / non-display

  • 2011.09
    -
    2012.02

    Cardiff University   Cardiff Business School   visiting academic  

  • 1998.04
    -
    2001.03

    Bunkyo University   Faculty of Infomation and Communication   Associate Professor (as old post name)  

  • 1994.04
    -
    1998.03

    Bunkyo University   Faculty of Infomation and Communication   Lecture  

Field of expertise (Grants-in-aid for Scientific Research classification) 【 display / non-display

  • Accounting

 

Research Career 【 display / non-display

  • Governmental Accounting

    Special Research and Development  

    Project Year:  -   

  • Theory of Accounts

    Project Year:  -   

  • Accounting System

    Project Year:  -   

Books 【 display / non-display

  • Functions of Bookkeeping and Accounting System

    (Part: Editor )

    CHUOKEIZAI-SHA, Inc.  2019.03 ISBN: 9784502294518

  • Study on Accounting Sysytems

    (Part: Joint Work )

    Japan Boki Association  2016.08

Papers 【 display / non-display

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Grant-in-Aid for Scientific Research 【 display / non-display

  • A Study on the development of the System of Bookkeeping

    Grant-in-Aid for Scientific Research(C)

    Project Year: 2008.04  -  2010.03  Investigator(s): Toshio HARA

     View Summary

    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.

Presentations 【 display / non-display

  • Some issues in accounting transactions

    Toshio Hara  [Invited]

    Japan Boki Association The 29th Annual Convention  (Rikkyo University)  2013.08.31  

  • A Reviw of Bookkeeping Instruction -Some Issues on Closing Entries and Accounting System-

    Japan Accounting Association The 69th Annual Convention  2010.09.09