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 and II, basic exercises, specialized exercises I and II

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

Ph.D. (Economics) [Kyushu University]

The Japan Society for Accounting Research, the Japan Society for Management Accounting, the Japan Society for Cost Calculation, the Society for Accounting Theory, the Medical Safety, the Kyushu Society of Economics, the American Accounting Association

・Hospital management accounting, medical management, public accounting, non-profit accounting
・Promotion of task shifts in the Ministry of Health, Labour and Welfare's “Work Style Reform for Doctors”
・Promotion of in-hospital communication through hospital BSC

1.Investigation of accounting by public organizations
2.International Comparative Study on Hospital Costing

[Book]
・Single author, "Time-driven Co Sting System Contributing to Hospital Management with Cost Calculating Value in America Hospital", Tachi Publishing, 2019 (The 48th Academic Award-MCS Award of the Japan Association of Certified Public Accountants and the Society of Accounting Theoretical Society Award (written category)).
・Co-authored "Chapter 8 Business Accounting", Akira Nishimura, et al., "New Edition Basic Management Accounting", Chuo Keizaisha, 2014.


[Academic Thesis]
・Single author, "Measurement and Management of Medical and Mineral Resources: Cost Calculation System for Important Social Resources," "Industrial Accounting," Vol. 83, No. 1, 2023.
・A single author, “Challenges and Responses to Indirect Cost Distribution in Hospital Cost Calculation System”, “Management Accounting,” Vol. 28, No. 1, 2022.
・Co-authored "One Consideration on Hospital BSC Contributing to Task Siving", Kyushu Society of Economics, Kyushu Annual Report of Kyushu Society of Economics, 58th, 2020.
・Co-authored "Position of Medical Safety in Hospital BSC", Medical Safety Society "Medical and Safety", No. 7, 2017.
・Co-Author, Using the Balanced Scorecard to Improve Management in Healthcare Facilities, Journal of Medical Safety, 2017.
・Co-authored "Diversity and Formation Factors in Hospital BSC Practices in Japan-Exploratory Research Based on Case Review" Industrial Accounting Association, Vol. 75, No. 1, 2015.

“Usability of cost information by medical staff for task shifting-related indicators of hospital BSC” Research Representative (Research project number: 25K05405) Basic Research (C), April 1, 2025-March 31, 2028

“Study on the design and operation of hospital management accounting systems that support task shifting” Research Representative (Research project number: 20K02014) Basic Research (C), April 1, 2020-March 31, 2024

“Research on the relationship between hospital BSC and time-driven costing using clinical paths” Research Representative (Research project number: 17K04064) Basic Research (C), April 1, 2017-March 31, 2020

Research Representative (Research Project No. 26780253) Young Researcher (B), April 1, 2014 – March 31, 2017

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

Current status and challenges of accounting for public organizations

What is accounting for public organizations such as municipalities, schools, and hospitals? The accounting of these public organizations is currently undergoing reform.
Therefore, while checking the basics of accounting of public organizations, we will promote seminars with the goal of being able to understand what is behind it and to be able to convey 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 themes.

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