HARA Toshio

Affiliation

Faculty of International Social Sciences, Division of International Social Sciences

Job 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 Achievement in Research Career 【 display / non-display

The Best Research Achievement in the last 5 years 【 display / non-display

  • 【Published Thesis】 Some issues on the accounting transactions  2014.07

    【Published Thesis】 The New Revenue Recognition Standard and The Accounting for Special Sales Transactions  2015.06

    【Published Thesis】 Rethinking Pedagogy in Introductory Accounting  2018.03

    【Book】 Functions of Bookkeeping and Accounting System  2019.03

    【Book】 Accounting History 80 Episode  2020.04

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

Campus Career 【 display / non-display

  • 2013.04
    -
    Now

    Duty   Yokohama National UniversityFaculty of International Social Sciences   Division of International Social Sciences   Professor  

  • 2011.04
    -
    2013.03

    Duty   Yokohama National UniversityInternational Graduate School of Social Sciences   Professor  

  • 2009.04
    -
    2011.03

    Duty   Yokohama National UniversityFaculty of Business Administration   Professor  

  • 2007.04
    -
    2009.03

    Duty   Yokohama National UniversityFaculty of Business Administration   Associate Professor  

  • 2001.04
    -
    2007.03

    Duty   Yokohama National UniversityFaculty of Business Administration   Associate Professor  

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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  

Academic Society Affiliations 【 display / non-display

  • 2019.11
     
     
     

    Japanese Accounting Assocation for SEMs

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

  • Accounting

 

Research Career 【 display / non-display

  • Accounting System

    Project Year:  -   

  • Governmental Accounting

    Special Research and Development  

    Project Year:  -   

  • Theory of Accounts

    Project Year:  -   

Books 【 display / non-display

  • Introduction to Accounting in English

    Toshio Hara, Akira Omori (Part: Joint Work )

    Chuokeizai-sha, ink.  2020.05 ISBN: 9784502345012

  • Accounting History 80 Episode

    (Part: Contributor )

    Chuokeizai-sha, ink.  2020.04 ISBN: 9784502336713

  • 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