HIRAGA Masatake 平賀正剛

… Alternative Names

Researcher Number	00329070
Other IDs
Affiliation (Current)	2021: 愛知学院大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2012 – 2017: 愛知学院大学, 経営学部, 教授 2005: 愛知学院大学, 経営学部, 助教授 2004: 名古屋商科大学, 会計ファイナンス学部, 講師 2003: 名古屋商科大学, 総合経営学部, 専任講師
Review Section/Research Field	Principal Investigator Accounting Except Principal Investigator Accounting
Keywords	Principal Investigator 会計制度 / 会計基準 / 概念フレームワーク / 発展途上国 / 会計基準設定 / 会計基準の国際的収斂 / 英米型会計制度 / 大陸型会計制度 / 会計基準の国際的修練 / IAS … More Except Principal Investigator 概念フレームワーク / 会計学 / IFRS / 中小企業 / 中小企業会計基準 / 中小企業版IFRS / 会計制度改革 / ダイナミズム / 中小企業版ＩＦＲＳ / 国際会計 / 資金会計 / 企業主体説 / 会計と文化 / キャッシュフロー / 共益資本主義 / 日本の貢献 / 資金観 / 新会計モデル / 資金情報の有用性 / 会計主体論 / Ｌｅｖ研究 / 統合報告 / 財務報告 / IIRC / SASB / CSR / ESG / 戦略報告書 / 企業報告 / 非財務情報 / 統合財務報告制度 / CSR報告書 / ESG情報 / 会計理論 / 会計制度 / パラダイム転換 / 中小企業会計 / 経済社会のダイナミズム / 国際会計基準 / 会計基準 / 会計制度の二分化 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
IIRC International Integrated Reporting Framework and Integrted Reports
- Principal Investigator
  
  FURUSHO Osamu
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Nihon 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
会計基準設定のための概念フレームワークの国際的展開とその制度的意義に関する研究Principal Investigator
- Principal Investigator
  
  平賀正剛
- Project Period (FY)
  2003 – 2005
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Aichi Gakuin University
  Nagoya University of Commerce & Business

All 2016 2015 2014 2013 2011 2005 Other

All Journal Article Presentation Book

[Book] 国際統合報告フレームワークの形成と課題2015
- Author(s)
  古庄　修　池田公司　沖野光二　越智信仁　島永和幸　田代樹彦　戸田統久　中村信男　平賀正剛　向山敦夫　村田英治　姚　俊
- Total Pages
  209
- Publisher
  国際会計研究学会(研究グループ最終報告書)
- Data Source
  KAKENHI-PROJECT-26285102
[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] アメリカ会計学―理論、制度、実証―2013
- Author(s)
  長谷川哲嘉、中野貴之、成岡浩一、菅野浩勢、松本安司、平賀正剛訳
- Total Pages
  476
- Publisher
  同友館
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 『国際統合フレームワーク』における自然資本と自然観2016
- Author(s)
  平賀正剛
- Journal Title
  
  経営学研究
  
  Volume: 25巻3・4合併号
- Data Source
  KAKENHI-PROJECT-26285102
[Journal Article] イスラム会計2016
- Author(s)
  平賀正剛
- Journal Title
  
  国際会計の概念フレームワークに関する総合的研究（最終報告書）
  
  Volume: なし
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] マレーシアにおける統合報告の普及とその背景2016
- Author(s)
  平賀正剛
- Journal Title
  
  経営学研究（愛知学院大学）
  
  Volume: 26・1 Pages: 15-23
- Data Source
  KAKENHI-PROJECT-26285102
[Journal Article] マレーシアのイスラム会計2016
- Author(s)
  平賀正剛
- Journal Title
  
  国際会計の概念フレームワークに関する総合的研究（最終報告書）
  
  Volume: なし
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 日本文明と日本型会計―ハンチントン『文明の衝突』を枠組みとして―2016
- Author(s)
  平賀正剛
- Journal Title
  
  国際会計の概念フレームワークに関する総合的研究（最終報告書）
  
  Volume: なし
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] FASB型会計基礎概念に関する宗教文化的見地からの考察2016
- Author(s)
  平賀正剛
- Journal Title
  
  経営学研究（愛知学院大学）
  
  Volume: 第25巻・第1・2合併号
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 概念フレームワークの文化的基底―エマニュエル・トッドの著作を枠組みとして―2014
- Author(s)
  平賀正剛
- Journal Title
  
  経営管理研究所紀要（愛知学院大学）
  
  Volume: 第21号 Pages: 71-84
- NAID
  40020354976
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 新制度論を通してとらえた国際会計2014
- Author(s)
  平賀正剛
- Journal Title
  
  国際会計研究学会年報
  
  Volume: 2号 Pages: 23-40
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26285102
[Journal Article] 中小企業版会計基準設定をめぐる現状分析-国際的視点から-2011
- Author(s)
  平賀正剛
- Journal Title
  
  経営学研究(愛知学院大学論叢)
  
  Volume: 第21巻 Pages: 47-61
- Data Source
  KAKENHI-PROJECT-23330152
[Journal Article] インドにみる発展途上国における会計制度の整備の意義(2)2005
- Author(s)
  平賀正剛
- Journal Title
  
  愛知学院大学論叢『経営学研究』第15巻第2号
  
  Pages: 31-43
- NAID
  40007296997
- Data Source
  KAKENHI-PROJECT-15730227
[Journal Article] 東南アジアおける概念フレームワーク形成の動向とその意義-マレーシアのディスカッション・ペーパー第1号を中心に-2005
- Author(s)
  平賀正剛
- Journal Title
  
  NUCB Journal of Economics and Information Science Vol.49 No2
  
  Pages: 27-48
- Data Source
  KAKENHI-PROJECT-15730227
[Journal Article] インドにみる発展途上国における会計制度の整備の意義(1)-インドにおける会計制度の整備状況-2005
- Author(s)
  平賀正剛
- Journal Title
  
  愛知学院大学論叢『経営学研究』第15巻第1号
  
  Pages: 65-79
- NAID
  40007101094
- Data Source
  KAKENHI-PROJECT-15730227
[Journal Article] 会計基準の国際的収斂と概念フレームワークの形成2005
- Author(s)
  平賀正剛
- Journal Title
  
  税経通信第60巻第1号
  
  Pages: 153-159
- Data Source
  KAKENHI-PROJECT-15730227
[Presentation] 国際統合報告フレームワークの形成と課題2015
- Author(s)
  古庄　修　池田公司　沖野光二　越智信仁　島永和幸　田代樹彦　戸田統久　中村信男　平賀正剛　向山敦夫　村田英治　姚　俊一
- Organizer
  国際会計研究学会
- Place of Presentation
  専修大学(東京都千代田区)
- Year and Date
  2015-10-04
- Data Source
  KAKENHI-PROJECT-26285102
[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] 「新制度論を通してとらえた国際会計」
- Author(s)
  平賀正剛
- Organizer
  国際会計研究学会第4回西日本部会
- Place of Presentation
  大阪経済大学
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 「制度的同型化としての会計基準の国際的統一」
- Author(s)
  平賀正剛
- 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. SAINO Junko (60311510)

# of Collaborated Projects: 3 results

# of Collaborated Products: 2 results
2. TSUNOGAYA Noriyuki (80267921)

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
3. KAWASAKI Teruyuki (10122227)

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
4. OZU Chikako (30214167)

# of Collaborated Projects: 2 results

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

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
6. MURATA Eiji (90210038)

# of Collaborated Projects: 2 results

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

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
8. UENO Takaya

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
9. HONDA Yoshimi (30157101)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. UKITA Izumi (70203502)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. KIMURA Toshio (80310580)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
22. KONISHI Noriyuki (80205434)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
23. NAKANO Takayuki (70287952)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
24. NAKAYAMA Shigeho (80331635)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
25. NISHIUMI Satoru (30387401)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
30. FURUSHO Osamu (90219113)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
31. 沖野光二 (00319906)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
32. 姚俊 (00610932)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
33. 菊谷正人 (10132101)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
34. 向山敦夫 (50200241)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
35. 中村信男 (60267424)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
36. 古賀智敏 (70153509)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
37. 戸田統久 (70550052)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
38. 池田公司 (80202886)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
39. 島永和幸 (90362821)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
40. 越智信仁 (70758771)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
41. 大塚成男 (20213770)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
53. RI Kyongu

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
54. MORI Yoichi

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

HIRAGA Masatake 平賀 正剛

平賀 正剛 ヒラガ マサタカ

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

IIRC International Integrated Reporting Framework and Integrted Reports

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

会計基準設定のための概念フレームワークの国際的展開とその制度的意義に関する研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 国際統合報告フレームワークの形成と課題2015

Author(s)

Total Pages

Publisher

Data Source

[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] アメリカ会計学―理論、制度、実証―2013

Author(s)

Total Pages

Publisher

Data Source

[Journal Article] 『国際統合フレームワーク』における自然資本と自然観2016

Author(s)

Journal Title

Data Source

[Journal Article] イスラム会計2016

Author(s)

Journal Title

Data Source

[Journal Article] マレーシアにおける統合報告の普及とその背景2016

Author(s)

Journal Title

Data Source

[Journal Article] マレーシアのイスラム会計2016

Author(s)

Journal Title

Data Source

[Journal Article] 日本文明と日本型会計―ハンチントン『文明の衝突』を枠組みとして―2016

Author(s)

Journal Title

Data Source

[Journal Article] FASB型会計基礎概念に関する宗教文化的見地からの考察2016

Author(s)

Journal Title

Data Source

[Journal Article] 概念フレームワークの文化的基底―エマニュエル・トッドの著作を枠組みとして―2014

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 新制度論を通してとらえた国際会計2014

HIRAGA Masatake 平賀正剛

平賀正剛ヒラガマサタカ