Saino Junko 齊野純子

… Alternative Names

SAINO Junko 齊野純子

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Researcher Number	60311510
Affiliation (Current)	2025: 関西大学, 商学部, 教授
Affiliation (based on the past Project Information) *help	2014 – 2017: 関西大学, 商学部, 教授 2013: 甲南大学, 大学院・社会科学研究科, 教授 2013: 甲南大学, 社会科学研究科, 教授 2012 – 2013: 甲南大学, 会計大学院, 教授 2012: 甲南大学, ビジネス研究科, 教授 2009: 甲南大学, ビジネス研究科, 教授
Review Section/Research Field	Except Principal Investigator Accounting
Keywords	Except Principal Investigator 会計制度の二分化 / 会計基準 / 会計学 / 国際会計基準 / 経済社会のダイナミズム / 中小企業会計 / パラダイム転換 / 会計制度 / 会計理論 / Ｌｅｖ研究 … More / 会計主体論 / 資金情報の有用性 / 新会計モデル / 資金観 / 日本の貢献 / 共益資本主義 / キャッシュフロー / 会計と文化 / 企業主体説 / 資金会計 / 概念フレームワーク / 国際会計 / 中小企業版ＩＦＲＳ / ダイナミズム / 会計制度改革 / 中小企業版IFRS / 中小企業会計基準 / 中小企業 / IFRS / ネットワーク社会 / 移転価格税制 / 会計ディスクロージヤー / 課税所得 / 会計ディスクロージャー / XBRL / 税務会計 / 財務会計 / 電子商取引 / 電子申告 / 電子開示 Less

Research for Dynamism in Economic Society and Paradigm Shift of Accouting Systems
- Principal Investigator
  
  KAWASAKI Teruyuki
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Konan University
General Research on the Conceptual Framework of International Accounting
- Principal Investigator
  
  SATOH MICHIMASA
- Project Period (FY)
  2012 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Aichi Gakuin University
Study on the IFRS for SMEs and the Dynamism of Accounting Systems Change in Foreign Countries
- Principal Investigator
  
  KAWASAKI Teruyuki
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Konan University
Research on the paradigm models of financial accounting and tax accounting in the cyberspace society
- Principal Investigator
  
  KAWASAKI Teruyuki
- Project Period (FY)
  2007 – 2009
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Konan University

All 2017 2016 2015 2014 2013 2012 2010 2009 2008 Other

All Journal Article Presentation Book

[Book] 中小企業の会計制度－日本・ＥＵ・アジア・オセアニアの分析－2015
- Author(s)
  河崎照行・平賀正剛・小津稚加子・本田良巳・坂本孝司・ガルシア・クレマンス・齊野純子・島田美智子・浦崎直浩・朱ガイブン・松脇昌美・胡丹・仲尾次洋子・上野隆也
- Total Pages
  297
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-15H03404
[Book] 『国際会計の概念フレームワーク』2012
- Author(s)
  佐藤倫正（代表）、小西範幸、齊野純子、田代樹彦、角ヶ谷典幸、向伊知郎、村田英治、中山重穂
- Total Pages
  166
- Publisher
  国際会計研究学会研究グループ最終報告書
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 中小企業をとりまく環境変化と会計基準2016
- Author(s)
  齊野純子
- Journal Title
  
  経営分析研究
  
  Volume: 33号 Pages: 45-52
- Data Source
  KAKENHI-PROJECT-15H03404
[Journal Article] 利益概念にみるIFRSの会計思考－IFRSの会計思考2015
- Author(s)
  齊野純子
- Journal Title
  
  国際会計研究学会年報
  
  Volume: 2014年度第2号（通号36号） Pages: 67-75
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] IFRSを基軸とするイギリス会計規制の概観2014
- Author(s)
  齊野純子
- Journal Title
  
  関西大学商学論集
  
  Volume: 第59巻第3号 Pages: 41-55
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「会計基準をめぐる問題と原則主義の含意」2013
- Author(s)
  齊野　純子
- Journal Title
  
  『国際会計研究学会年報』
  
  Volume: 2012年度第１号 Pages: 51-63
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「会計基準設定をめぐる問題と原則主義の適用の含意－イギリスおよびアメリカにおける議論を素材として―」2013
- Author(s)
  齊野　純子
- Journal Title
  
  『国際会計研究学会年報』
  
  Volume: 第32号
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 包括利益導入の意義と今後の展開方向2010
- Author(s)
  齋野純子
- Journal Title
  
  税経通信 65巻
  
  Pages: 192-200
- Data Source
  KAKENHI-PROJECT-19330100
[Journal Article] 包括利益導入の意義と今後の展開方向2010
- Author(s)
  齋野純子
- Journal Title
  
  税経通信第65巻
  
  Pages: 192-200
- Data Source
  KAKENHI-PROJECT-19330100
[Journal Article] 離脱規定の目的と機能-規制側の観点から-2009
- Author(s)
  齋野純子
- Journal Title
  
  會計 176巻
  
  Pages: 68-82
- Data Source
  KAKENHI-PROJECT-19330100
[Journal Article] IASBによる業績報告の展開とその方向-収益認識モデルを手がかりとして-2009
- Author(s)
  齋野純子
- Journal Title
  
  流通科学大学論集-経済・経営情報編- 17巻
  
  Pages: 175-190
- Data Source
  KAKENHI-PROJECT-19330100
[Presentation] 複式簿記と財務報告の分離2017
- Author(s)
  齊野純子
- Organizer
  日本簿記学会第33回全国大会
- Data Source
  KAKENHI-PROJECT-15H03404
[Presentation] 中小企業をとりまく環境変化と会計基準2016
- Author(s)
  齊野純子
- Organizer
  日本経営分析学会第32回秋季大会
- Place of Presentation
  国士舘大学（東京都世田谷区）
- Data Source
  KAKENHI-PROJECT-15H03404
[Presentation] 利益概念にみるIFRSの会計思考2015
- Author(s)
  齊野純子
- Organizer
  国際会計研究学会第５回西日本部会
- Place of Presentation
  中部大学（愛知県名古屋市）
- Year and Date
  2015-03-14
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] IFRSにおける利益概念の理論的特徴と方向－IFRS概念フレームワーク公開草案（2015年）を中心として－2015
- Author(s)
  齊野純子
- Organizer
  国際会計研究学会第32回研究大会
- Place of Presentation
  専修大学（東京都千代田区）
- Year and Date
  2015-10-04
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 経済社会のダイナミズムと会計制度のパラダイム転換に関する総合研究2015
- Author(s)
  河崎照行・平賀正剛・大塚成男・佐藤信彦・小津稚加子・中條祐介・梅原秀継・菅原智・坂上学・町田祥弘・林隆敏・齊野純子・太田康広・角ヶ谷典幸・加賀谷哲之・倉田幸路・円谷昭一・米谷健司
- Organizer
  日本会計研究学会第74回全国大会
- Place of Presentation
  神戸大学（兵庫県・神戸市）
- Year and Date
  2015-09-06
- Data Source
  KAKENHI-PROJECT-15H03404
[Presentation] 「真実かつ公正な概観」と原則主義-国際会計基準における離脱規定の意義-2009
- Author(s)
  齋野純子
- Organizer
  日本会計研究学会
- Place of Presentation
  関西学院大学
- Year and Date
  2009-09-03
- Data Source
  KAKENHI-PROJECT-19330100
[Presentation] 真実かつ公正な概観」の概念と機能-国際会計基準設定に対する含意-2008
- Author(s)
  齋野純子
- Organizer
  日本会計研究学会
- Place of Presentation
  同志社大学
- Year and Date
  2008-12-13
- Data Source
  KAKENHI-PROJECT-19330100
[Presentation] 「真実かつ公正な概観」の概念と機能-国際会計基準設定に対する含意-2008
- Author(s)
  齋野純子
- Organizer
  第58回日本会計研究学会関西部会
- Place of Presentation
  同志社大学
- Year and Date
  2008-12-13
- Data Source
  KAKENHI-PROJECT-19330100
[Presentation] 「国際会計の概念フレームワーク」国際会計研究学会研究グループ最終報告
- Author(s)
  佐藤倫正（代表）、小西範幸、齊野純子、田代樹彦、角ヶ谷典幸、向伊知郎、村田英治、中山重穂
- Organizer
  国際会計研究学会第29回研究大会
- Place of Presentation
  近畿大学
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 「会計基準設定をめぐる問題と原則主義の適用の含意－イギリスおよびアメリカにおける議論を素材として―」
- Author(s)
  齊野　純子
- Organizer
  国際会計研究学会第29回研究大会
- Place of Presentation
  近畿大学
- Data Source
  KAKENHI-PROJECT-24243053

1. HIRAGA Masatake (00329070)

# of Collaborated Projects: 3 results

# of Collaborated Products: 2 results
2. KAWASAKI Teruyuki (10122227)

# of Collaborated Projects: 3 results

# of Collaborated Products: 2 results
3. SAKAUE Manabu (50264792)

# of Collaborated Projects: 3 results

# of Collaborated Products: 1 results
4. UENO Takaya

# of Collaborated Projects: 3 results

# of Collaborated Products: 1 results
5. TSUNOGAYA Noriyuki (80267921)

# of Collaborated Projects: 2 results

# of Collaborated Products: 3 results
6. UKITA Izumi (70203502)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
7. HORIE Masayuki (70173630)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
8. URASAKI Naohiro (60203600)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
9. OZU Chikako (30214167)

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
10. YATSUO Junichi (30340855)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. FUKUURA Ikumi (00149791)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. HATO Kenichi (30228499)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. OKINO Koji (00319906)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. FURUTA Miho (90368473)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. FUJII Makoto (80409044)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. IKEDA Koji (80202886)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
17. HONDA Yoshimi (30157101)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
18. SHIMADA Michiko (30268289)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. NAKAOJI Yoko (20320533)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
20. MATSUWAKI Masami (30367875)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
21. KO Tan (10386667)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
22. GARCIA Clemence (60440179)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
23. SATOH MICHIMASA (60114948)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
24. KIMURA Toshio (80310580)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
25. MATSUDA Osamu (90291872)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
26. MUKAI Ichiro (20308761)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
27. MURATA Eiji (90210038)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
28. KONISHI Noriyuki (80205434)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
29. TASHIRO Tatsuhiko (90268061)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
30. NAKANO Takayuki (70287952)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
31. NAKAYAMA Shigeho (80331635)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
32. NISHIUMI Satoru (30387401)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
33. ASANO Takashi (30329833)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
34. NISHIDATE Tsukasa (50460639)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
35. MANABE Kazuhiro (40509915)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
36. ISHII Yasuhiko (70305176)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
37. 大塚成男 (20213770)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
38. 佐藤信彦 (20225981)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
39. 中條祐介 (40244503)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
40. 梅原秀継 (40282420)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
41. 菅原智 (40331839)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
42. 町田祥弘 (50267431)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
43. 林隆敏 (50268512)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
44. 太田康広 (70420825)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
45. 加賀谷哲之 (80323913)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
46. 倉田幸路 (90149146)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
47. 円谷昭一 (90432054)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
48. 米谷健司 (90432731)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
49. WATANABE Eiichi

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
50. SAKAMOTO Takashi

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
51. RI Kyongu

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Saino Junko 齊野 純子

SAINO Junko 齊野 純子

Research Projects

Research Products

Co-Researchers

Research for Dynamism in Economic Society and Paradigm Shift of Accouting Systems

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

General Research on the Conceptual Framework of International Accounting

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Study on the IFRS for SMEs and the Dynamism of Accounting Systems Change in Foreign Countries

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Research on the paradigm models of financial accounting and tax accounting in the cyberspace society

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 中小企業の会計制度－日本・ＥＵ・アジア・オセアニアの分析－2015

Author(s)

Total Pages

Publisher

Data Source

[Book] 『国際会計の概念フレームワーク』2012

Author(s)

Total Pages

Publisher

Data Source

[Journal Article] 中小企業をとりまく環境変化と会計基準2016

Author(s)

Journal Title

Data Source

[Journal Article] 利益概念にみるIFRSの会計思考－IFRSの会計思考2015

Author(s)

Journal Title

Data Source

[Journal Article] IFRSを基軸とするイギリス会計規制の概観2014

Author(s)

Journal Title

Data Source

[Journal Article] 「会計基準をめぐる問題と原則主義の含意」2013

Author(s)

Journal Title

Data Source

[Journal Article] 「会計基準設定をめぐる問題と原則主義の適用の含意－イギリスおよびアメリカにおける議論を素材として―」2013

Author(s)

Journal Title

Data Source

[Journal Article] 包括利益導入の意義と今後の展開方向2010

Author(s)

Journal Title

Data Source

[Journal Article] 包括利益導入の意義と今後の展開方向2010

Author(s)

Journal Title

Data Source

[Journal Article] 離脱規定の目的と機能-規制側の観点から-2009

Author(s)

Journal Title

Data Source

[Journal Article] IASBによる業績報告の展開とその方向-収益認識モデルを手がかりとして-2009

Author(s)

Journal Title

Data Source

[Presentation] 複式簿記と財務報告の分離2017

Author(s)

Organizer

Data Source

[Presentation] 中小企業をとりまく環境変化と会計基準2016

Saino Junko 齊野純子

SAINO Junko 齊野純子