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NAKAMURA Tsunehiko  中村 恒彦

ORCIDConnect your ORCID iD *help
Researcher Number 50368388
Other IDs
Affiliation (Current) 2025: 桃山学院大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help 2023 – 2024: 桃山学院大学, 経営学部, 教授
2017: 桃山学院大学, 経営学部, 教授
2012 – 2016: 桃山学院大学, 経営学部, 准教授
2008 – 2009: Momoyama Gakuin University, 経営学部, 准教授
Review Section/Research Field
Principal Investigator
Accounting / Basic Section 07100:Accounting-related
Except Principal Investigator
Basic Section 07100:Accounting-related / Accounting
Keywords
Principal Investigator
経路依存 / 簿記係 / 主婦 / 会計人 / 事務員 / 性別職務分離 / 会計ステレオタイプ / イデオロギー / 財閥解体 / 規制空間 … More / キャッシュ・フロー計算書 / 財務アナリスト / キャッシュ・フロー会計 / ソフトウェア会計 / 研究開発費会計 / 利益の質 … More
Except Principal Investigator
会計史 / 営業報告書 / テキスト分析 / 会計規制 / 財務諸表準則 / 持株会社 / 財務諸表 / 財務会計 / 企業統制 / 日本 Less
  • Research Projects

    (5 results)
  • Research Products

    (23 results)
  • Co-Researchers

    (10 People)
  •  Study of Consistency and Transparency in Corporate Financial Reports of Interwar Japan using Textual Analysis

    • Principal Investigator
      清水 泰洋
    • Project Period (FY)
      2024 – 2028
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Kobe University
  •  Segregation of gender jobs in post-war Japan and the formation of accounting stereotypesPrincipal Investigator

    • Principal Investigator
      中村 恒彦
    • Project Period (FY)
      2023 – 2026
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Momoyama Gakuin University
  •  Path dependency of regulatory space and the accounting of Zaibatsu dissolutionPrincipal Investigator

    • Principal Investigator
      NAKAMURA TSUNEHIKO
    • Project Period (FY)
      2013 – 2017
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Momoyama Gakuin University
  •  Analysis of loose-knit network and accounting system in the wartime controlled economy

    • Principal Investigator
      Shimizu Yasuhiro
    • Project Period (FY)
      2012 – 2015
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
  •  Path-Dependency of Accounting PhenomenonPrincipal Investigator

    • Principal Investigator
      NAKAMURA Tsunehiko
    • Project Period (FY)
      2008 – 2009
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Momoyama Gakuin University

All 2023 2016 2015 2014 2013 2012 2011 2009 2008 Other

All Journal Article Presentation Book

  • [Book] 会計学のイデオロギー分析2016

    • Author(s)
      中村 恒彦
    • Total Pages
      190
    • Publisher
      森山書店
    • Data Source
      KAKENHI-PROJECT-25380631
  • [Journal Article] 会計人に対する簿記係イメージの固着性に関する研究 ―Hatfield [1924]を手がかりにして―2023

    • Author(s)
      中村恒彦
    • Journal Title

      会計史学会年報

      Volume: 41 Pages: 16-29

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23K01688
  • [Journal Article] 会計学と偶然性―イデオロギーへの接近方法―2015

    • Author(s)
      中村恒彦
    • Journal Title

      会計

      Volume: 186 Pages: 349-361

    • NAID

      40020372484

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-25380631
  • [Journal Article] Accounting Control and Interorganisational Relations with the Military under the Wartime Regime: The Case of Mitsubishi Heavy Industry’s Nagoya Engine Factory2014

    • Author(s)
      Noguchi, M., Nakamura, T. and Shimizu, Y.
    • Journal Title

      The British Accounting Review

      Volume: 印刷中 Issue: 2 Pages: 1-44

    • DOI

      10.1016/j.bar.2014.03.003

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23530584, KAKENHI-PROJECT-24530559
  • [Journal Article] Accounting control and interorganisational relations with the military under the wartime regime: The case of Mitsubishi Heavy Industry's Nagoya Engine Factory2014

    • Author(s)
      Masayoshi Noguchi, Tsunehiko Nakamura, and Yasuhiro Shimizu
    • Journal Title

      British Accounting Review

      Volume: 未定

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-24530559
  • [Journal Article] 利益の質とSFAS No.95-基準設定における意見表明を通じて-2012

    • Author(s)
      中村恒彦
    • Journal Title

      合計

      Volume: 第181巻第6号 Pages: 84-98

    • NAID

      40019260817

    • Data Source
      KAKENHI-PROJECT-20730318
  • [Journal Article] 利益の質に関する一考察-アメリカ研究開発費会計とソフトウェア会計を通じて-2009

    • Author(s)
      中村恒彦
    • Journal Title

      桃山学院大学経済経営論集

      Volume: 第50巻第4号 Pages: 1-39

    • NAID

      110007044515

    • Data Source
      KAKENHI-PROJECT-20730318
  • [Journal Article] 利益の質とSFAS No.95-FASBのquality of income-2009

    • Author(s)
      中村恒彦
    • Journal Title

      合計

      Volume: 第176巻第6号 Pages: 96-110

    • NAID

      40016832009

    • Data Source
      KAKENHI-PROJECT-20730318
  • [Journal Article] 利益の質に関する一考察-アメリカ研究開発費会計とソフトウェア会計を通じて-2009

    • Author(s)
      中村恒彦
    • Journal Title

      桃山学院大学経済経営論集 50巻4号

      Pages: 1-39

    • NAID

      110007044515

    • Data Source
      KAKENHI-PROJECT-20730318
  • [Journal Article] 利益の質とSEAS No.95―FASBの quality of income―2009

    • Author(s)
      中村恒彦
    • Journal Title

      會計 第176巻第6号

      Pages: 96-110

    • Data Source
      KAKENHI-PROJECT-20730318
  • [Presentation] 「学際的・批判的会計研究と会計ステレオタイプ研究 会計学説からステレオタイプへ 」2023

    • Author(s)
      中村恒彦
    • Organizer
      会計理論学会
    • Data Source
      KAKENHI-PROJECT-23K01688
  • [Presentation] 『規制空間』に関する準備的考察2015

    • Author(s)
      中村 恒彦
    • Organizer
      会計学サマーセミナー in 九州 / 2015
    • Place of Presentation
      佐賀大学
    • Year and Date
      2015-08-20
    • Data Source
      KAKENHI-PROJECT-25380631
  • [Presentation] 研究開発費基準と航空機製造産業2015

    • Author(s)
      中村 恒彦
    • Organizer
      防衛宇宙研究会
    • Place of Presentation
      一橋大学
    • Year and Date
      2015-08-22
    • Data Source
      KAKENHI-PROJECT-25380631
  • [Presentation] 会計学と偶然性 ―イデオロギーと経路依存性という展望から―2014

    • Author(s)
      中村 恒彦
    • Organizer
      日本会計研究学会 第73回大会
    • Place of Presentation
      横浜国立大学
    • Year and Date
      2014-09-05
    • Data Source
      KAKENHI-PROJECT-25380631
  • [Presentation] Accounting for Dissolution: The Case of Japanese Mining Corporations 1946-19502013

    • Author(s)
      Masayoshi Noguchi, Yasuhiro Shimizu, Tsunehiko Nakamura
    • Organizer
      7th Accounting History International Conference
    • Place of Presentation
      Pablo de Olavide University, Sevilla
    • Data Source
      KAKENHI-PROJECT-24530559
  • [Presentation] Accounting for Dissolution: The Case of Japanese Mining Corporations 1946-19502013

    • Author(s)
      Masayoshi Noguchi, Yasuhiro Shimizu, Tsunehiko Nakamura
    • Organizer
      7th Asia Pacific Interdisciplinary Research in Accounting Conference
    • Place of Presentation
      Kobe Convention Center
    • Data Source
      KAKENHI-PROJECT-24530559
  • [Presentation] Accounting Control Exercised under the Wartime Regime: The Case of Nagoya Aircraft Engine Factory of Mitsubishi Heavy Industry2012

    • Author(s)
      Masayoshi Noguchi, Tsunehiko Nakamura, and Yasuhiro Shimizu
    • Organizer
      13th World Congress of Accounting Historian
    • Place of Presentation
      Newcastle, UK
    • Data Source
      KAKENHI-PROJECT-24530559
  • [Presentation] 利益の質とSFAS No.95-基準設定における意見表明を通じて-2011

    • Author(s)
      中村恒彦
    • Organizer
      日本会計研究学会第70回大会
    • Year and Date
      2011-09-18
    • Data Source
      KAKENHI-PROJECT-20730318
  • [Presentation] 利益の質とSEAS No.95(キャッシュ・フロー計算書)2009

    • Author(s)
      中村恒彦
    • Organizer
      日本会計研究学会第68回大会
    • Place of Presentation
      関西学院大学
    • Year and Date
      2009-09-04
    • Data Source
      KAKENHI-PROJECT-20730318
  • [Presentation] 利益の質とSFAS No.95(キャッシュ・フロー計算書)2009

    • Author(s)
      中村恒彦
    • Organizer
      日本会計研究学会第68回大会
    • Place of Presentation
      関西学院大学
    • Year and Date
      2009-09-04
    • Data Source
      KAKENHI-PROJECT-20730318
  • [Presentation] 利益の質に関する一考察-アメリカ研究開発費会計とソフトウェア会計を通じて-2008

    • Author(s)
      中村恒彦
    • Organizer
      日本会計研究学会第67回大会
    • Place of Presentation
      立教大学
    • Year and Date
      2008-09-10
    • Data Source
      KAKENHI-PROJECT-20730318
  • [Presentation] Accounting for Dissolution: The Case of Japanese Mining Corporations 1946-1950

    • Author(s)
      Noguchi, Masayoshi, Yasuhiro Shimizu, Tsunehiko Nakamura
    • Organizer
      The Seventh Accounting History International Conference
    • Place of Presentation
      Seville, Spain
    • Data Source
      KAKENHI-PROJECT-25380631
  • [Presentation] Accounting for Dissolution: The Case of Japanese Mining Corporations 1946-1950

    • Author(s)
      Noguchi, Masayoshi, Yasuhiro Shimizu, Tsunehiko Nakamura
    • Organizer
      The Seventh Asia Pacific Interdisciplinary Research in Accounting
    • Place of Presentation
      Kobe, Japan
    • Data Source
      KAKENHI-PROJECT-25380631
  • 1.  Shimizu Yasuhiro (80324903)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 6 results
  • 2.  NOGUCHI Masayoshi (70237832)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 7 results
  • 3.  澤登 千恵 (30352090)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 4.  北浦 貴士 (00633489)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 5.  角 裕太 (00824351)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 6.  春日部 光紀 (10336414)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 7.  岡嶋 慶 (30308697)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 8.  杉田 武志 (80509117)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 9.  山田 純平 (00407206)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 10.  篠藤 涼子 (70635903)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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