HIRAMATSU Kazuo 平松一夫

… Alternative Names

Researcher Number	40098364
Other IDs
External Links
Affiliation (based on the past Project Information) *help	2010 – 2015: 関西学院大学, 商学部, 教授 2002 – 2003: 関西学院大学, 商学部, 教授 1994 – 1998: 関西学院大学, 商学部, 教授 1989: Kwansei gakuin University, Business Administration, Professor, 商学部, 教授
Review Section/Research Field	Principal Investigator Accounting / Accounting Except Principal Investigator Accounting / Sociology of education / Accounting
Keywords	Principal Investigator 国際会計基準 / IAS / IASB / IFRS / インドネシア / CPA / IFRSの任意適用 / 監査法人 / 国際開示戦略 / International Accounting Standards … More Except Principal Investigator IFRS / FASB / REVALUATION OF ASSET / 処分可能利益 / Accounting Information / INCOME TAX SYSTEM ON CONSOLIDATED RESULT / TAX EFFECT ACCOUNTING / Accounting Disclosure / アドブション / STATEMENT OFCONSOLIDATION / アドプション / 税効果会計 / トライアングル体制 / ＩＦＲＳ / 会計ディスクロ-ジャ- / 連結経営 / 公正価値 / Social-relevant Accounting / 目的適合性 / 会計史 / 商法計算規定 / 時価主義 / 会計の国際的調和 / デリバティブ / 割引現在価値信頼性 / 国際会計基準(IAS) / 国際会計基準 / ACCOUNTING RULES IN COMPANY LAW / CURRENT COST ACCOUNTING / DERIVATIVE / 日本版ビッグバン / 検証可能性 / デリバティブ取引 / 市場価値 / 取得原価主義 / 社会関連情報 / 国際情報交換 / Social-relevant Information / ディスクロ-ジャ- / 複式簿記 / 財務会計 / 連結会計基準 / CONSOLIDATED CASH FLOW STATEMENT / SEVENTH DIRECTIVE OF CORPORATION / 国際会計 / 会計教育 / INTERNATIONAL ACCOUNTING STANDARDS (IAS) / DISPOSABLE PROFIT / 連結キャッシュ・フロー計算書 / Disclosure / 会計観 / EC会社法指令第7号 / 会計情報 / 連結納税制度 / 社会関連会計 / 資産負債アプローチ / 資産再評価 / BIG BANG / 有用性 / 割引現在価値 / 含み益 / 年次報告書 / HISTRICAL COST ACCOUNTING / 会計ディスクロージャー / 信頼性 / ディスクロージャー Less

Research on National Accounting Strategy and Institutional Design with adopting IFRSPrincipal Investigator
- Principal Investigator
  
  HIRAMATSU Kazuo
- Project Period (FY)
  2012 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kwansei Gakuin University
Fair Value Accounting in Historical Perspective
- Principal Investigator
  
  WATANABE Izumi
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Osaka University of Economics
International Comparative Study for the Development of Accounting Education
- Principal Investigator
  
  SAITO Masako
- Project Period (FY)
  2010 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Sociology of education
- Research Institution
  Osaka Sangyo University
A Comprehensive Research on the Adoption of International Accounting StandardsPrincipal Investigator
- Principal Investigator
  
  HIRAMATSU Kazuo
- Project Period (FY)
  2002 – 2003
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kwansei Gakuin University
The Study of International Harmonization of Consolidated Accounting Standards
- Principal Investigator
  
  NOMURA Kentaro
- Project Period (FY)
  1996 – 1998
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kobe University of Commerce
REEXAMINATION OF HISTORICAL COST ACCOUNTING
- Principal Investigator
  
  TANAKA Hiroshi
- Project Period (FY)
  1995 – 1996
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  KANAGAWA UNIVERSITY
A Comparative Study of Accounting in Japan and IndonesiaPrincipal Investigator
- Principal Investigator
  
  HIRAMATSU Kazuo
- Project Period (FY)
  1994 – 1995
- Research Category
  
  Grant-in-Aid for international Scientific Research
- Research Institution
  Kwansei Gakuin University
Disclosure of Social-relevant Accounting Information
- Principal Investigator
  
  YAMAGAMI Tatsundo
- Project Period (FY)
  1988 – 1989
- Research Category
  
  Grant-in-Aid for Co-operative Research (A)
- Research Field
  
  Accounting
- Research Institution
  OSAKA CITY UNIVERSITY

All 2016 2015 2014 2013 2012 2011 Other

All Journal Article Presentation Book

[Book] ＩＦＲＳ国際会計基準の基礎（第４版）2015
- Author(s)
  平松一夫監修、齋藤真哉・阪智香編
- Total Pages
  336
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530588
[Book] 会計学の研究方法2015
- Author(s)
  平松一夫監訳
- Total Pages
  324
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530588
[Book] インドネシアの会計教育2015
- Author(s)
  齋藤雅子、セカールマヤングサリ、平松一夫
- Total Pages
  220
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530588
[Book] 体系現代会計学第４巻／会計基準化のコンバージェンス2014
- Author(s)
  平松一夫・辻山栄子責任編集
- Total Pages
  380
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530588
[Book] ＩＦＲＳ国際会計基準の基礎（第３版）2013
- Author(s)
  平松一夫監修、斎藤真哉・阪智香編
- Total Pages
  336
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530588
[Book] ＩＦＲＳ国際会計基準の基礎（第２版）2012
- Author(s)
  平松一夫監修
- Total Pages
  328
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 見果てぬ夢2016
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 361 Pages: 15-15
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 世界会計学会の会長を終えて2015
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 357 Pages: 18-18
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] コーポレートガバナンスと社外取締役2015
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 358 Pages: 18-18
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 世界会計学会（IAAER）フィレンツェ会議を終えて2015
- Author(s)
  平松一夫
- Journal Title
  
  企業会計
  
  Volume: 67 Pages: 14-20
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 会計領域における国際標準化2015
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 360 Pages: 18-18
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 不正会計問題に思う2015
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 359 Pages: 14-14
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 世界会計学会（IAAER）の存在意義2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 98
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] Accounting Standards for SMEs in Japan2014
- Author(s)
  平松一夫
- Journal Title
  
  The Messenger of Professional Accountants
  
  Volume: 4-6 Pages: 22-28
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 統合報告書～企業報告の新動向2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 64
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 日本の会計について思う【第3回】世界、アメリカ、日本の会計学会2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 62
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] グローバル会計人材の育成～世界における日本の役割2014
- Author(s)
  平松一夫
- Journal Title
  
  季刊会計基準
  
  Volume: ４６ Pages: 2-6
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 修正国際基準（案）の公表2014
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 356 Pages: 20-20
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 日本の会計について思う【第1回】IFRS任意適用拡大への期待2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 52
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] のれんの会計処理をめぐる経緯2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 94
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] "２つの"中小企業会計基準が抱えるジレンマ2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 82
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 修正国際基準（公開草案)の意義と３つの疑問2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 89
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] サービス業の海外進出と会計人材2014
- Author(s)
  平松一夫
- Journal Title
  
  会報（大阪簿記会計学協会）
  
  Volume: 59 Pages: 1-2
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 英語による会計学文献を出版する意義2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 73
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 統合報告書の登場2014
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 354 Pages: 16-16
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] IES（国際会計教育基準）が日本に求めること2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 85
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 日本の会計について思う【第2回】日本にも国家会計戦略を2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 56
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 待機合格者問題が解消された今こそ取り組むべき課題2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 68
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 日本再生ビジョンとIFRS2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 77
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] IFRSによる日本再生2014
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 355 Pages: 10-10
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] Students' Motivation to Study Accounting Subjects: Difference Between Japan and Indonesia2013
- Author(s)
  Masako Saito, Sekar Mayangsari, and Kazuo Hiramatsu
- Journal Title
  
  Journal of Modern Accounting and Auditing
  
  Volume: Volume 9, Number 8 Pages: 1018-1031
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] Students' Motivation to Study Accounting Subjects: Difference Between Japan and Indonesia2013
- Author(s)
  Masako SAITO, Sekar MAYANGSARI and Kazuo HIRAMATSU
- Journal Title
  
  Journal of Modern Accounting and Auditing
  
  Volume: 9 (8) Pages: 1018-1031
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22402053
[Journal Article] ＩＦＲＳアドプションの先送りに見る日本の会計戦術2013
- Author(s)
  平松一夫
- Journal Title
  
  青山経営論集
  
  Volume: 第48巻第2号 Pages: 49-61
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] Students' Motivation to Study Accounting Subjects : Difference Between Japan and Indonesia2013
- Author(s)
  Masako SAITO、Sekar MAYANGSARI、Kazuo Hiramatsu
- Journal Title
  
  Journal of Modern Accounting and Auditing
  
  Volume: Vol.9、No.8 Pages: 1018-1031
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22402053
[Journal Article] 国益を守るためのIFRS適用の拡大2013
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 351 Pages: 12-12
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 日本の会計人に対する世界会計学会の示唆2013
- Author(s)
  平松一夫
- Journal Title
  
  会計・監査ジャーナル
  
  Volume: 696 Pages: 2-3
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] IFRS適用で国益を守る方法2013
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 353 Pages: 23-23
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] Accounting Education for the Implementation of IFRS in Indonesia2012
- Author(s)
  Masako SAITO、Sekar MAYANGSARI、Kazuo Hiramatsu
- Journal Title
  
  International Review of Business
  
  Volume: No.12 Pages: 1-21
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22402053
[Journal Article] 公正価値会計への警鐘2012
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 第349号 Pages: 20-20
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] グローバル化が進む韓国会計学会2012
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 第347号 Pages: 12-12
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 会計のもう一つの国際化：国際教育基準2012
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 第346号 Pages: 16-16
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] 国際標準化と会計及び会計学の将来2015
- Author(s)
  平松一夫
- Organizer
  国際会計研究学会、第6回西日本部会
- Place of Presentation
  熊本学園大学
- Year and Date
  2015-08-01
- Invited
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] Presentation in Profit or Loss and OCI : from a Japanese point of view2015
- Author(s)
  Hiramatsu, K.
- Organizer
  American Accounting Association 2015 Annual Meeting
- Place of Presentation
  Chicago, USA
- Year and Date
  2015-08-11
- Int'l Joint Research / Invited
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] The Implications of International Education Standards2015
- Author(s)
  Hiramatsu, K.
- Organizer
  SAAA & IAAER 2015 Conference
- Place of Presentation
  East London, South Africa
- Year and Date
  2015-07-01
- Int'l Joint Research / Invited
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] Accounting Stadards for SMEs in Japan2014
- Author(s)
  平松一夫
- Organizer
  NIPA-IAAER VIIIth Inter-national Scientifically-Practical Conference
- Place of Presentation
  Samarskaya Guveruskaya Duma, Samara,Russia
- Year and Date
  2014-07-03
- Invited
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] 国際会計基準（IFRS）をめぐるわが国の対応2014
- Author(s)
  平松一夫
- Organizer
  国際ビジネス研究学会第21回全国大会
- Place of Presentation
  北海学園大学
- Year and Date
  2014-11-03
- Invited
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] Students' Motivation to Study Accounting Subjects : Difference between Japan and Indonesia2012
- Author(s)
  Masako SAITO、Sekar MAYANGSARI、Kazuo Hiramatsu
- Organizer
  The 13th Asian Academic Accounting Association
- Place of Presentation
  Kyoto、Japan
- Year and Date
  2012-11-10
- Data Source
  KAKENHI-PROJECT-22402053
[Presentation] Accounting Education for the Implementation of IFRS in Indonesia2011
- Author(s)
  Masako SAITO、Sekar MAYANGSARI、Kazuo Hiramatsu
- Organizer
  Asian Academic Accounting Association
- Place of Presentation
  Bali、Indonesia
- Year and Date
  2011-10-09
- Data Source
  KAKENHI-PROJECT-22402053
[Presentation] IFRS Incorporation in Japan: How to Expand the Voluntary Application
- Author(s)
  Kazuo Hiramatsu
- Organizer
  The 8th International Conference on Accounting and Management Information Systems (AMIS IAAER 2013)
- Place of Presentation
  Bucharest, Romania
- Invited
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] The Raison D'etre of IAAER：Diversity and Collaboration
- Author(s)
  Kazuo Hiramatsu
- Organizer
  International Accounting Section of the American Accounting Association jointly with International Aassociation for Accounting Education and Research
- Place of Presentation
  San Antonio, Texas, USA
- Invited
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] International Education Standards: CPD Guideline for Professional Auditors
- Author(s)
  Kazuo Hiramatsu
- Organizer
  The 14th Annual Conference, KibR (Krajowa Izba Bieglych Rewidentow, National Chamber of Statutory Auditors)
- Place of Presentation
  Jachranka, Poland
- Invited
- Data Source
  KAKENHI-PROJECT-24530588

1. NOMURA Kentaro (00047474)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
2. MARWATA

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
3. SAITO Masako (00434788)

# of Collaborated Projects: 1 results

# of Collaborated Products: 5 results
4. WATANABE Izumi (40066832)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. MATSUMOTO Toshifumi (90140095)

# of Collaborated Projects: 1 results

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6. MIYAUCHI Toshitake (90609158)

# of Collaborated Projects: 1 results

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7. TAKASU Norio (70148732)

# of Collaborated Projects: 1 results

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8. SASAKI Shigeto (40162367)

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9. OKAJIMA Kei (30308697)

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10. ONO Takemi (10185639)

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11. MIYATAKE Noriaki (60511227)

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12. SUGITA Takeshi (80509117)

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13. MIYAMOTO Kanji (80084002)

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14. TANAKA Hiroshi (10064875)

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15. KISIDA Masao (10030644)

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16. KITAMURA Keiko (70055242)

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17. HAMAMOTO Michimasa (90091628)

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18. HIROSE Yoshikuni (80140739)

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19. GUNJI Takeshi (30113145)

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20. HANADO Yasuhito (30052161)

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21. SITO Akio (60054508)

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22. NAKATA Nobumasa (10067837)

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23. HAYASHI Takatoshi (50268512)

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24. KIMOTO Keiichi (80205012)

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25. INOUE Tatsuo (70203239)

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26. YAMAGAMI Tatsundo (60046844)

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27. HAYASHI Kenji (00081141)

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28. IIDA Shuzo (90081132)

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29. HIRABAYASHI Yoshihiro (50047106)

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30. 阪智香 (10309403)

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31. 竹下昌三 (90032713)

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32. PRASETYA Adhitama

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33. SUZY Novianti

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34. LANITA Winata

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35. PRASETYA Adh

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36. SUZY Noviant

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37. LANITA Winat

# of Collaborated Projects: 1 results

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HIRAMATSU Kazuo 平松 一夫

HIRAMATHU Kazuo 平松 一夫

Research Projects

Research Products

Co-Researchers

Research on National Accounting Strategy and Institutional Design with adopting IFRSPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Fair Value Accounting in Historical Perspective

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

International Comparative Study for the Development of Accounting Education

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Comprehensive Research on the Adoption of International Accounting StandardsPrincipal Investigator

Principal Investigator

Project Period (FY)

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The Study of International Harmonization of Consolidated Accounting Standards

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REEXAMINATION OF HISTORICAL COST ACCOUNTING

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A Comparative Study of Accounting in Japan and IndonesiaPrincipal Investigator

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Disclosure of Social-relevant Accounting Information

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[Book] ＩＦＲＳ国際会計基準の基礎（第４版）2015

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[Book] 会計学の研究方法2015

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[Book] インドネシアの会計教育2015

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[Book] 体系現代会計学 第４巻／会計基準化のコンバージェンス2014

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[Book] ＩＦＲＳ国際会計基準の基礎（第３版）2013

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[Book] ＩＦＲＳ国際会計基準の基礎（第２版）2012

Author(s)

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HIRAMATSU Kazuo 平松一夫

HIRAMATHU Kazuo 平松一夫

[Book] 体系現代会計学第４巻／会計基準化のコンバージェンス2014