HARA Toshio

Affiliation

Faculty of International Social Sciences, Division of International Social Sciences

Job Title

Professor

Date of Birth

1966

Research Fields, Keywords

Accounting Theory, Public Sector Accounting, Financial Accounting, Bookkeeping, Accounting System

Mail Address

E-mail address

Related SDGs




The Best Research Achievement in Research Career 【 display / non-display

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

  • 【Published Thesis】 The Impact of Financial Reporting on Accounting Education(Japanese Journal of Accounting)  2023.12

    【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

Education 【 display / non-display

  • 1991.4
    -
    1994.3

    Hitotsubashi University   Doctor Course   Accomplished credits for doctoral program

  • 1989.4
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    1991.3

    Yokohama National University   Master Course   Completed

  • 1985.4
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    1989.3

    Yokohama National University   Graduated

Degree 【 display / non-display

  • Master of Economics - Yokohama National University

Campus Career 【 display / non-display

  • 2013.4
     
     

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

  • 2011.4
    -
    2013.3

    Duty   Yokohama National UniversityInternational Graduate School of Social Sciences   Professor  

  • 2009.4
    -
    2011.3

    Duty   Yokohama National UniversityFaculty of Business Administration   Professor  

  • 2007.4
    -
    2009.3

    Duty   Yokohama National UniversityFaculty of Business Administration   Associate Professor  

  • 2001.4
    -
    2007.3

    Duty   Yokohama National UniversityFaculty of Business Administration   Associate Professor  

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External Career 【 display / non-display

  • 2011.9
    -
    2012.2

    Cardiff University   Cardiff Business School   visiting academic  

  • 1998.4
    -
    2001.3

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

  • 1994.4
    -
    1998.3

    Bunkyo University   Faculty of Infomation and Communication   Lecture  

Academic Society Affiliations 【 display / non-display

  • 1994.9
     
     
     

    日本会計研究学会

  • 1993.8
     
     
     

    日本簿記学会

  • 1995.4
     
     
     

    日本会計史学会

  • 2019.11
     
     
     

    Japanese Accounting Assocation for SEMs

Research Areas 【 display / non-display

  • Humanities & Social Sciences / 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

  • 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

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    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

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    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 

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    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

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    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

    CiNii

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    Language:The in addition, foreign language Book type:Scholarly book

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Papers 【 display / non-display

  • The Impact of Financial Reporting on Accounting Education

    Hara Toshio

    Japanese Journal of Accounting   6 ( 2 )   20 - 27   2023.12  [Reviewed]

    DOI CiNii Research

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    Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:The Japan Boki Association(Accounting Theory, Education and Practice Association)   Single Work  

  • Development of Accounting and Contra and Adjunct Accounts

    Toshio Hara

    Yokohama Business Review   43 ( 1 )   35 - 44   2022.6

    DOI

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    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

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    Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)   Single Work  

  • Rethinking Pedagogy in Introductory Accounting

    Toshio Hara

    Yokohama Business Review   38 ( 3・4 )   87 - 97   2018.3

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    Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)   Publisher:Yokohama Business Administration Society   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

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    Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:日本簿記学会   Joint Work  

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Review Papers 【 display / non-display

  • Introductory Accounting Education in the New Normal Era

    Toshio Hara

    Accounting   73 ( 1 )   60 - 61   2021.1

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)   Publisher:Chuokeizai-sha, ink.   Single Work  

  • 簿記教育上の「袖のボタン」

    じっきょう「商業教育資料」No.81   通 ( 369 )   5 - 8   2009.1

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    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

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    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

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)   Publisher:中央経済社   Single Work  

Awards 【 display / non-display

  • 日本簿記学会学会賞(共同)

    2005.9    

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

  • 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

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    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.

Presentations 【 display / non-display

  • 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

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    Event date: 2022.8

    Language:Japanese   Presentation type:Oral presentation (invited, special)  

    Venue:大阪産業大学   Country:Japan  

  • 簿記理論研究部会最終報告「帳簿組織の研究」

    原俊雄,他

    日本簿記学会第32回全国大会 

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    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

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    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 

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    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 

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    Event date: 2010.9

    Language:The in addition, foreign language   Presentation type:Oral presentation (general)  

Past of Collaboration and Commissioned Research 【 display / non-display

  • 非営利組織体の会計

    Cooperative Research within Japan  

    Project Year: 2000  -  2001 

 

Charge of on-campus class subject 【 display / non-display

  • 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

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Charge of off-campus class subject 【 display / non-display

  • Bookkeeping

    2022.4 Institution:Rissho University

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    Level:Undergraduate (specialized) 

 

Committee Memberships 【 display / non-display

  • 税理士試験試験委員

    2024.1 - 2024.12  試験委員

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    Committee type:Government 

  • 税理士試験試験委員

    2020.1 - 2022.12  試験委員

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    Committee type:Government 

  • 川崎市建築審査会

    2014.4 - 2017.3  委員

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    Committee type:Government 

  • 会計検査院特別研究官

    2004.4 - 2006.3  特別研究官

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    Committee type:Other