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

Public accounting theory, non-profit accounting theory, corporate analysis, bookkeeping principles I and II, basic exercises, specialized exercises I and II

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

Ph.D. (Economics) [Kyushu University]

Japan Accounting Research Society, Japan Institute of Management and Accounting, Japan Society of Cost Calculation Research, Accounting Theoretical Society, 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's “Work Style Reform for Doctors”
・Promotion of in-hospital communication through hospital BSC

1.Survey on Accounting of Public Organizations
2.International Comparative Studies on Hospital Cost Calculation

[Author]
・Monograph, Tachi Publishing, 2019 (Japan Certified Public Accountants Association 48th Academic Award-MCS Award, Society of Accounting and Theoretical Society of Accounting and Theoretical Society Award (Coloring Category)).
・Co-authored "Chapter 8 Business Accounting", Akira Nishimura, et al., New Version Basic Management Account, Chuo Keizaisha, 2014.


[Academic Paper]
・"Measurement and Management of Medical and Mineral Resources: Cost Calculating System for Socially Important Resources," "Industrial Accounting," Vol. 83, No. 1, 2023.
・A single book, "Issues and Responses to Indirect Cost Allocation in Hospital Cost Calculating System," "Management Accounting," Volume 28, No. 1, 2022.
・Co-authored "One Consideration on BSC Contributing to Task Sifting," Kyushu Society of Economics, "Kyushu Society of Economics," Vol.58, 2020.
・Co-authored "Positioning of Medical Safety in Hospital BSC", "Medical and Safety" 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 in Hospital BSC Practice in Japan: Exploratory Research Based on Case Reviews", Vol. 75, No. 1, 2015.

“Study on the Design and Operation of Hospital Management Accounting System to Support Task Sifting” (Research Project No. 20K02014) Core Research (C), April 1, 2020 to March 31, 2024

“Research on the Relationship between Hospital BSC and Time-Driven Cost Calculation Using Clinical Paths” (Research Project No. 17K04064) Core Research (C), April 1, 2017 to March 31, 2020.

“Study on the usefulness of time-driven cost calculation through hospital BSC” (Research Project No. 26780253) Young Researchers (B), April 1, 2014 to March 31, 2017

“Applicability of time-based hospital cost calculation from the viewpoint of insurer function” Research Representative (Research Project No. 24730394) Young Researchers (B), April 1, 2012 to March 31, 2014

Current Status and Issues of Accounting for Public Organizations

What is the accounting of public organizations such as local governments, schools, and hospitals? The accounting of these public organizations is currently undergoing reform in progress.
Therefore, while checking the basics of accounting of the public organization, we will proceed with the seminar with the goal of understanding what is behind it and convey it to people in an easy-to-understand manner. In addition, we will provide guidance so that students can write their graduation thesis on the above themes.

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