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IHARA Michiyo  井原 理代

ORCIDConnect your ORCID iD *help
Researcher Number 90036038
Other IDs
Affiliation (based on the past Project Information) *help 2015 – 2017: 高松大学, 経営学部, 教授
2013: 香川大学, 名誉教授
2013: 香川大学, 地域マネジメント研究科, 名誉 教授
2012: 香川大学, その他の研究科, 名誉教授
2003: KAGAWA UNIVERSITY, Graduate School of Management, Professor, 地域マネジメント研究科, 教授
2001 – 2003: 香川大学, 経済学部, 教授
1997 – 1998: 香川大学, 経済学部, 教授
Review Section/Research Field
Principal Investigator
Accounting
Except Principal Investigator
Accounting / Accounting
Keywords
Principal Investigator
valuing the going-concerns / value relevance studies / proprietorship bookkeeping / proprietary theory / Rieger's accounting view / Rieaer's bookkeeping view / accounting theory / double entry bookkeeping / 会計情報 / アメリカ近代会計学 … More / リーガー学説 / ドイツ貸借対照表論 / 勘定理論 / 純資産簿価 / 簿記教育 / 簿記処理 / 会計実務 / 新会計基準 / 会計制度 / 企業価値 / 価値関連性研究 / 資本主簿記 / 資本主観論 / リーガーの会計観 / リーガーの簿記観 / 会計理論 / 複式簿記システム … More
Except Principal Investigator
アンケート調査 / 会計学 / 海外における女性会計研究者 / 女性会計研究者 / インタビュー調査 / 文献研究 / 歴史研究 / 実証的研究 / 理論的研究 / Seicht's Balance Sheet Theory / Environmental Accounting / Hax's Accounting Theory / Schmidt's Balance Sheet Theory / Kafer's Fund Theory / Ruchti's Accounting Theory / American Accounting / German Accounting (Bilanzlehre) / ザイヒト会計学説 / 環境会計 / ハックス会計学説 / シュミット会計学説 / ケーファー会計学説 / ルフチ会計学説 / アメリカ会計学 / ドイツ会計学 / fair value / accounting information / conceptual framework / decision-usefulness approach / measurement attributes / double entry bookkeeping system / historical cost accounting / 複式簿記システム / 時価主義会計 / 会計情報 / 概念フレームワーク / 意思決定有用性アプローチ / 測定属性 / 複式筆記システム / 取得原価主義会計 / 第6次産業 / 農業会計 / 国際情報交換 ドイツ / 農協 / IAS41「農業」 / 国際会計基準 / 記録 / 複式簿記 / 農業ファンド / 農商工連携 / 6次産業化 / 地場産業 / 地域振興 / 農業簿記 / 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

    (6 results)
  • Research Products

    (7 results)
  • Co-Researchers

    (52 People)
  •  Theoretical, historical and empirical research on the current situation and challenges of female accounting researchers in Japan

    • Principal Investigator
      KITAMURA KEIKO
    • Project Period (FY)
      2015 – 2017
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Accounting
    • Research Institution
      Chuo University
  •  The Role of Bookkeeping for Regional Promotion -From the Viewpoint of Agriculture and Local Industry-

    • Principal Investigator
      TODA Ryusuke
    • Project Period (FY)
      2011 – 2013
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kanagawa 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
  •  Research on Flexibility and Modern Functions of Double-entry Bookkeeping System in connection with Accounting Theory and Double-entry BookkeepingPrincipal Investigator

    • Principal Investigator
      IHARA Michiyo
    • Project Period (FY)
      2002 – 2003
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      KAGAWA UNIVERSITY
  •  The Trace of Accounting Study in Japan during the 20th Century

    • Principal Investigator
      TODA Hiroshi
    • Project Period (FY)
      2001 – 2002
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kobe Gakuin University
  •  The Research of Financial Accounting System in face of Change of Accounting Function

    • Principal Investigator
      OKITSU Hiroyasu
    • Project Period (FY)
      1997 – 1998
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kinki University

All 2017 2016 2015 2014 2003

All Journal Article Presentation Book

  • [Book] 日本会計研究学会 スタディ・グループ報告 わが国における女性会計学者の現状と課題(最終報告)2016

    • Author(s)
      北村敬子・西村優子・堀江優子・阪智香・髙田知美・井原理代・兵頭和花子・澤登千恵・津村怜花・挽文子・田中優希・木村麻子・西村三保子・宮本京子・小津稚加子・佐々木郁子・石川恵子・丸岡恵梨子
    • Total Pages
      466
    • Publisher
      自
    • Data Source
      KAKENHI-PROJECT-15H03399
  • [Book] 日本会計研究学会 スタディ・グループ報告 わが国における女性会計学者の現状と課題 (中間報告)2015

    • Author(s)
      北村敬子,西村優子,堀江優子,阪智香,井原理代,兵頭和花子,澤登千恵,津村怜花,挽文子,田中優希
    • Total Pages
      164
    • Publisher
      自
    • Data Source
      KAKENHI-PROJECT-15H03399
  • [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
  • [Book] 近代会計と複式簿記(第8章シュマーレンバッハの会計理論)2003

    • Author(s)
      井原 理代
    • Total Pages
      14
    • Publisher
      税務経理協会
    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-14530170
  • [Book] Modern Accounting and Double Entry Bookkeeping (8.Schmalenbach's Accounting Theory)2003

    • Author(s)
      Michiyo IHARA
    • Publisher
      ZEIMUKEIRIKYOUKAI
    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-14530170
  • [Journal Article] 対談 女性会計学者の足跡とこれから (特集 戦後会計史 9の軌跡 : 会計の可能性に挑んだ巨匠たち)2017

    • Author(s)
      北村敬子・井原理代
    • Journal Title

      企業会計

      Volume: 69(1) Pages: 68-84

    • NAID

      40021009857

    • Data Source
      KAKENHI-PROJECT-15H03399
  • [Presentation] スタディ・グループ報告(1) わが国における女性会計学者の現状と課題(中間報告)2015

    • Author(s)
      北村敬子,井原理代,挽文子
    • Organizer
      日本会計研究学会第74回大会
    • Place of Presentation
      神戸大学
    • Year and Date
      2015-09-07
    • Data Source
      KAKENHI-PROJECT-15H03399
  • 1.  OZU Chikako (30214167)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 2 results
  • 2.  TAKADA TOMOMI (00452483)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 1 results
  • 3.  KITAMURA KEIKO (70055242)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 5 results
  • 4.  OKITSU Hiroyasu (00079279)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 5.  YAMAUCHI AKI (10386542)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 6.  SASAKI IKUKO (90306051)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 1 results
  • 7.  丸岡 恵梨子 (30807558)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 2 results
  • 8.  西村 優子 (10099228)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 4 results
  • 9.  ISHIKAWA Hiroyuki (60326246)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 10.  UENO Kiyotaka (90140631)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 11.  UMEHARA Hidetsugu (40282420)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 12.  EBIHARA Satoshi (00386707)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 13.  KAWAMURA Yoshinori (60247244)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 14.  SAITO Shinya (40215538)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 15.  SHUTO Akinobu (60349181)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 16.  TASHIRO Tatsuhiko (90268061)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 17.  FUKUKAWA Hironori (80315217)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 18.  YOSHIMI Hiroshi (90222398)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 19.  WATANABE Ryusuke (60269305)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 20.  NAKAMURA Hidetoshi (50610961)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 21.  TODA Ryusuke (00271586)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 22.  URASAKI Naohiro (60203600)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 23.  KANEKO Tomohiro (80530071)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 24.  KUDOU Eiichiro (30225156)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 25.  SATO Nobuhiko (20225981)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 26.  TOBITA Tutomu (60435154)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 27.  MARUYAMA Yoshihisa (10342312)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 28.  SATO Michimasa (60114948)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 29.  HIJIKATA Hisashi (40069711)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 30.  TODA Hiroshi (20065775)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 31.  FUJII Hideki (80173392)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 32.  NAKANO Tuneo (60093522)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 33.  TAKASU Norio (70148732)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 34.  KUWABARA Masayuki (50325312)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 35.  TSUJIKAWA Naoki (50346631)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 36.  挽 文子 (00251728)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 3 results
  • 37.  田中 優希 (00636178)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 2 results
  • 38.  阪 智香 (10309403)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 2 results
  • 39.  澤登 千恵 (30352090)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 2 results
  • 40.  木村 麻子 (30389233)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 41.  堀江 優子 (30613187)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 2 results
  • 42.  宮本 京子 (50407334)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 43.  石川 恵子 (70343647)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 44.  西村 三保子 (80587288)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 2 results
  • 45.  津村 怜花 (90582940)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 2 results
  • 46.  兵頭 和花子 (50382255)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 2 results
  • 47.  UIKE Yukio
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 48.  GANBO Hiroshi
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 49.  NAKAOJI Youko
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 50.  NARIKAWA Masateru
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 51.  YOU Shouka
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 52.  TSUJIYAMA EIKO
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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