Accounting (public accounting, non-profit accounting, hospital management accounting, hospital cost accounting)

Public accounting theory, non-profit accounting theory, corporate analysis theory, bookkeeping principle I/II, basic exercises, specialized exercises I/II, management accounting research I/II

Graduated from Kyushu University Faculty of Economics Department of Economic Management
Graduate School of Economics, Kyushu University
Graduate School of Economics, Kyushu University Graduate School

Ph.D. (Economics) [Kyushu University]

Japanese Society for Accounting Studies, Japanese Society for Management and Accounting, Japanese Society for Cost Calculation, Medical Safety, Kyushu Society of Economics, American Accounting Association

・Hospital management accounting, medical management, public accounting, non-profit accounting
・Promotion of Task Shifting in the Ministry of Health, Labour and Welfare “Reforming Work Styles for Doctors”
・Promotion of in-hospital communication through hospital BSC

1.Survey on accounting of public organizations
2.International Comparative Research on Hospital Cost Calculation

[Book]
・Tachi Publishing, 2019 (The 48th Academic Award-MCS Award of the Japan Association of Certified Public Accountants and the Society of Accounting Theoretical Society of Japan (Writing Category)).
・Co-authored "Chapter 8 Business Division Accounting" Akira Nishimura et al. "New Edition Basic Management Accounting" Chuo Keizaisha, 2014.


[Academic Paper]
・Measuring and Management of Medical and Mineral Resources: Cost Calculation System for Socially Important Resources, Volume 83, Volume 1, 2023.
・"Problems and Responses of Indirect Cost Distribution in Hospital Cost Calculator System" "Management Accounting" Vol. 28, No. 1, 2022.
・Co-author, "One Consideration on Hospital BSC Contributing to Task Shifting," Kyushu Society of Economics, Vol. 58, 2020.
・Co-author, "The Position of Medical Safety in Hospital BSC", Medical Safety Society, No. 7, 2017.
・Co-Author, Using the Balanced Scorecard to Improve Management in Healthcare Facilities, Journal of Medical Safety, 2017.
・Co-author, "Diversity and Formation Factors of Hospital BSC Practice in Japan: Explorative Research Based on Case Review," Industrial Accounting Association, Vol. 75, No. 1, 2015.

Research Representative (Research No. 25K05405) Fundamental Research (C) April 1, 2025 to March 31, 2028

Research Representative (Research on Design and Operation of Hospital Management Accounting System to Support Task Shifting (Research Issue No. 20K02014) Basic Research (C), April 1, 2020 to March 31, 2024

“Research on the Relationship between Hospital BSC and Time-Driven Cost Calculation Using Clinical Path” Research Representative (Research No. 17K04064) Basic Research (C), April 1, 2017 – March 31, 2020

“Research on the utility of time-driven costing capacity information via hospital BSC” Research Representative (Research Issue No. 26780253) Young Research (B), April 1, 2014 to March 31, 2017

Research Representative (Research No. 24730394) Young Researcher (B), April 1, 2012 to March 31, 2014

Current status and challenges of accounting for public organizations

What is the accounting of public organizations such as municipalities, schools, and hospitals? The accounting of these public organizations is currently undergoing reforms.
Therefore, while confirming the basics of accounting for public organizations, we will proceed with the seminar with the goal of understanding what is behind it and communicating it to people in an easy-to-understand manner. In addition, we will provide guidance so that you can write your graduation thesis on the above theme.

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