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Kawamura Yoshinori  川村 義則

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KAWAMURA Yoshinori  川村 義則

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Researcher Number 60247244
Other IDs
External Links
Affiliation (Current) 2025: 早稲田大学, 商学学術院(会計研究科), 教授
Affiliation (based on the past Project Information) *help 2016 – 2024: 早稲田大学, 商学学術院(会計研究科), 教授
2012 – 2014: 早稲田大学, 商学学術院, 教授
2007: Waseda University, Faculty of Commerce, Associate Professor
2005 – 2006: 早稲田大学, 商学学術院, 助教授
2002 – 2003: 早稲田大学, 商学部, 助教授 … More
2001: Waseda University, School of Commerce, Instructor, 商学部, 専任講師
2000: 早稲田大学, 商学部, 講師
1999: 龍谷大学, 経営学部, 専任講師 Less
Review Section/Research Field
Principal Investigator
Accounting / Accounting
Except Principal Investigator
Accounting / Basic Section 07100:Accounting-related / Accounting
Keywords
Principal Investigator
政策評価 / 公会計 / 会計学 / 持続可能性報告 / 会計検査 / 少子高齢化 / 民営化 / セクター中立会計 / 公有財産台帳 / 固定資産台帳 … More / 非営利組織モデル会計基準 / 世代間会計 / セクター中立 / ファンドレイジング / 業績評価 / 発生主義会計 / 地方公会計 / 保守主義 / キャッシュ・フロー / 負債評価 / 現在価値 / 資産評価 / リスク … More
Except Principal Investigator
ファンドレイジング / 少子高齢化 / 公会計 / 政府会計 / 非営利組織会計 / 退職給付会計 / インセンティブ / accounting for post-retirement benefits / consolidated financial statements / comprehensive income / special loss and profit / value relevance / triangle system / empirical study / accounting institution / 監査の質 / 損益計算書区分表示 / 資本会計 / 監査 / 貸借対照表 / 会計情報 / 新株予約権 / 損益計算書 / 監査の品質 / 内部統制 / 財務会計 / 連結財務諸表 / 包括利益 / 特別損益 / 価値関連性 / トライアングル体制 / 実証研究 / 会計制度 / International Accounting Standards / Cash Flow Accounting / Bankruptcy Prediction / Foreign Currency Transactions / Retirement Benefits / Accounting for Derivatives / Financial Reporting / Securities and Exchange Law / 国際会計基準 / キャッシュ・フロー会計 / 倒産予知情報 / 外貨換算会計 / デリバティブ会計 / 公表財務諸表制度 / 証券取引法会計 / 天然資源の会計 / 非営利法人会計 / FASAB / GASB / IPSAS / 公会計の統一的会計基準 / 会計利益 / 有用性 / 企業会計制度 / 割引現在価値 / 公正価値 Less
  • Research Projects

    (8 results)
  • Research Products

    (9 results)
  • Co-Researchers

    (30 People)
  •  ステークホルダーとファンドレイジングの多様化により変貌する非営利組織会計の研究

    • Principal Investigator
      金子 良太
    • Project Period (FY)
      2024 – 2026
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Waseda University
  •  Incentive-based Financial Reporting Models for Government and Not-for-Profit Entities

    • Principal Investigator
      Kaneko RYOTA
    • Project Period (FY)
      2019 – 2023
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Kokugakuin University
  •  Fundamental and Clinical Study Toward Reform of Public-Sector Accounting in the Decreasing Birth-Rate and Aging SocietyPrincipal Investigator

    • Principal Investigator
      Kawamura Yoshinori
    • Project Period (FY)
      2016 – 2019
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Waseda University
  •  International Comparative Analysis of Public Sector Accounting Standars

    • Principal Investigator
      OHTSUKA Muneharu
    • Project Period (FY)
      2012 – 2014
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Waseda University
  •  Significance and Limitations of Fair Value Measurement

    • Principal Investigator
      KITAMURA KEIKO
    • Project Period (FY)
      2010 – 2012
    • Research Category
      Grant-in-Aid for Scientific Research (A)
    • Research Field
      Accounting
    • Research Institution
      Chuo University
  •  Empirical Research on Accounting to Provide Implications for Future Accounting Institution

    • Principal Investigator
      SUDA Kazuyuki
    • Project Period (FY)
      2005 – 2007
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Accounting
    • Research Institution
      Waseda University
  •  企業活動に関連するリスクの種類と財務会計における対応Principal Investigator

    • Principal Investigator
      川村 義則
    • Project Period (FY)
      2002 – 2003
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Waseda University
  •  Research for Reform in Financial Reporting under the Securities and Exchange Law

    • Principal Investigator
      KAKO Yoshihito
    • Project Period (FY)
      1999 – 2000
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Accounting
    • Research Institution
      Waseda University

All 2014 2013 2008 2006 2005

All Journal Article Book

  • [Book] 公正価値測定の意義とその限界(仮)2014

    • Author(s)
      北村敬子、石川博行、井原理代、上野清貴、梅原秀継、海老原諭、小津稚加子、川村義則、小阪敬志、齋藤真哉、首藤昭信、田代樹彦、中村英敏、福川裕徳、吉見宏、渡辺竜介
    • Total Pages
      405
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-22243035
  • [Journal Article] 資産負債アプローチをめぐる議論からのインプリケーション2014

    • Author(s)
      川村義則
    • Journal Title

      會計

      Volume: 第185巻第1号 Pages: 46-62

    • Data Source
      KAKENHI-PROJECT-22243035
  • [Journal Article] 英国道路庁の年次報告書および計算書類の特徴―道路資産の再評価―2014

    • Author(s)
      川村義則
    • Journal Title

      高速道路と自動車

      Volume: 57 Pages: 5-9

    • NAID

      40020142053

    • Data Source
      KAKENHI-PROJECT-24530582
  • [Journal Article] (研究ノート) 天然資源の公会計2013

    • Author(s)
      川村義則
    • Journal Title

      早稲田商学

      Volume: 434 Pages: 717-735

    • Data Source
      KAKENHI-PROJECT-24530582
  • [Journal Article] 基準諮問会議アンケートの調査概要2008

    • Author(s)
      川村 義則
    • Journal Title

      会計基準 第20号

      Pages: 60-68

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17330104
  • [Journal Article] 会計基準と概念フレームワークをめぐる問題点2006

    • Author(s)
      川村義則
    • Journal Title

      会計制度の設計に関する実証研究(日本会計研究学会課題研究委員会)

      Pages: 360-373

    • Data Source
      KAKENHI-PROJECT-17330104
  • [Journal Article] 会計制度の設計に関する提言2006

    • Author(s)
      川村義則, 小宮山賢, 野口晃弘, 須田一幸
    • Journal Title

      会計制度の設計に関する実証研究(日本会計研究学会課題研究委員会)

      Pages: 400-415

    • Data Source
      KAKENHI-PROJECT-17330104
  • [Journal Article] 会計基準と概念フレームワークの諸問題2005

    • Author(s)
      川村義則
    • Journal Title

      日本会計研究学会課題研究委員会 中間報告書

      Pages: 1-15

    • Data Source
      KAKENHI-PROJECT-17330104
  • [Journal Article] 財務諸表項目のグループ化2005

    • Author(s)
      川村義則
    • Journal Title

      JICPAジャーナル 第17巻第8号

    • Data Source
      KAKENHI-PROJECT-17330104
  • 1.  Kaneko RYOTA (80350411)
    # of Collaborated Projects: 4 results
    # of Collaborated Products: 0 results
  • 2.  福島 隆 (80339671)
    # of Collaborated Projects: 4 results
    # of Collaborated Products: 0 results
  • 3.  若林 利明 (80705666)
    # of Collaborated Projects: 4 results
    # of Collaborated Products: 0 results
  • 4.  OHTSUKA Muneharu (60063749)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 0 results
  • 5.  KITAMURA KEIKO (70055242)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 6.  ISHIKAWA Hiroyuki (60326246)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 7.  IHARA Michiyo (90036038)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 8.  UENO Kiyotaka (90140631)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 9.  UMEHARA Hidetsugu (40282420)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 10.  EBIHARA Satoshi (00386707)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 11.  OZU Chikako (30214167)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 12.  SAITO Shinya (40215538)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 13.  SHUTO Akinobu (60349181)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 14.  TASHIRO Tatsuhiko (90268061)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 15.  FUKUKAWA Hironori (80315217)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 16.  YOSHIMI Hiroshi (90222398)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 17.  WATANABE Ryusuke (60269305)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 18.  NAKAMURA Hidetoshi (50610961)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 19.  KAKO Yoshihito (50094967)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 20.  SHIRATA Yoshiko (80289793)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 21.  SHIBA Kenji (40154231)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 22.  HASEGAWA Tetsuyoshi (70094985)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 23.  TERATSUBO Osamu (40288220)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 24.  SUDA Kazuyuki (00171273)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 25.  USUI Akira (90193870)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 26.  OTOMASA Shota (60258077)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 27.  SASAKI Takashi (10235252)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 28.  OBINATA Takashi (20224305)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 29.  山内 暁 (10386542)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 30.  栗城 綾子 (80907890)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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