SATO Nobuhiko 佐藤信彦

… Alternative Names

佐藤信彦サトウノブヒコ

SATOU Nobuhiko 佐藤信彦

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Researcher Number	20225981
External Links
Affiliation (Current)	2025: 熊本学園大学, 専門職大学院会計専門職研究科, 教授
Affiliation (based on the past Project Information) *help	2014 – 2017: 熊本学園大学, 専門職大学院会計専門職研究科, 教授 2015 – 2016: 熊本学園大学, 会計専門職研究科, 教授 2014: 熊本学園大学, その他の研究科, 教授 2013: 熊本学園大学, 会計専門職研究科, 教授 2013: 熊本学園大学, 大学院会計専門職研究科, 教授 … More 2007 – 2011: 明治大学, 会計専門職研究科, 教授 2005: Meiji University, Graduate School of Professional Accountancy, Professor, 大学院・会計専門職研究科, 教授 2003 – 2004: 日本大学, 経済学部, 教授 1998 – 1999: 日本大学, 経済学部, 助教授 1994: 日本大学, 経済学部, 助教授 Less
Review Section/Research Field	Principal Investigator Accounting Except Principal Investigator Accounting / Accounting
Keywords	Principal Investigator 環境コスト / 環境負債 / EITF / 損益計算書 / U.S.スティール / SEC Except Principal Investigator 財務報告 / 会計学 / 国際会計基準 / 財務会計 … More / 概念フレームワーク / 会計制度の二分化 / 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 / Economic Income / perating Income / Net Income / Cash Flow / Financial Reporting / Comprehensive Income / Financial Performance / Profit / 当期純利益 / キャッシュフロー / 経済的利益 / 営業利益 / 純利益 / キャッシュ・フロー / 包括利益 / 財務業績 / 利益概念 / measurement attribute / accounting internationalization / conceptual framework / 会計基準設定 / 会計規制 / 測定属性 / 会計の国際化 / 租税法 / 法人税法 / 一般に公正妥当と認められる会計処理の基準 / 企業会計 / 税務会計 / ICT教育研究 / ＩＣＴ教育研究 / 市民教育研究 / 社会人教育研究 / 就職教育研究 / 高校教育研究 / 大学教育研究 / 検定意見 / アクティブ・ラーニング / 高大連携 / 検定試験 / 反転授業 / アクティブラーニング / ｅラーニング / 会計教育の起源 / 会計教育 / 会計リテラシー / 第６次産業 / 農業会計 / 国際情報交換　ドイツ / 農協 / IAS４１「農業」 / 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 / 契約上の債務 / 負債性 / リース / 国際会計 / 日本版EBR / 情報開示の過重負担 / 情報開示の多様化 / 財務報告の諸概念 / 非財務情報 / インタンジブルズ / EFR / EBR / コックピット・モデル / 無形資産 / 知的財産 / CSR / ステークホルダー / 企業価値 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
Study of the accounting standards generally accepted as fair and appropriate for tax purposes
- Principal Investigator
  
  SUZUKI Kazumi
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
Overall study of spread and settlement of accounting literacy
- Principal Investigator
  
  Shiba Kenji
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Kansai 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
Analysis on judgments of auditors and analysts relating to contractual obligations
- Principal Investigator
  
  HISHIYAMA Jun
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Senshu University
Research on Revolution of Financial Reporting
- Principal Investigator
  
  HIROSE Yoshikuni
- Project Period (FY)
  2008 – 2010
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Contemporary Values and Problems of Accounting Journals
- Principal Investigator
  
  TAGAYA Mitsuru
- Project Period (FY)
  2007 – 2008
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Aoyama Gakuin University
Modern Significances of the Concept of Profit and Reconstructions of Accounting Theory
- Principal Investigator
  
  KITAMURA Keiko
- Project Period (FY)
  2003 – 2005
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Chuo University
Research on the theoretical investigation and the concreteness of conceptual framework
- Principal Investigator
  
  TSUMORI Tsunehiro
- Project Period (FY)
  1998 – 1999
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kanagawa University
米国会計制度におけるSECの役割Principal Investigator
- Principal Investigator
  
  佐藤信彦
- Project Period (FY)
  1994
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Accounting
- Research Institution
  Nihon University

All 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2006 2005 2004 Other

All Journal Article Presentation Book

[Book] リース会計制度の経済分析2018
- Author(s)
  佐藤行弘・河崎照行・角ヶ谷典幸・加賀谷哲之・古賀裕也
- Total Pages
  276
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-15H03404
[Book] Value Creation in Management Accounting and Strategic Management: An Integrated Approach, Innovation, Entrepreneurship2017
- Author(s)
  Satoshi Sugahara, Nabyla Daido and Sumitaka Ushio
- Total Pages
  165
- Publisher
  Wiley
- Data Source
  KAKENHI-PROJECT-15H03404
[Book] 農業発展に向けた簿記の役割2014
- Author(s)
  井原理代、鵜池幸雄、浦崎直浩、金子友裕、岸保宏、工藤栄一郎、佐藤信彦、戸田龍介、飛田努、仲尾次洋子、成川正晃、丸山佳久、姚小佳
- Total Pages
  272
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-25245057
[Book] リース会計の論理2009
- Author(s)
  佐藤信彦, 他
- Total Pages
  251
- Publisher
  税務経理協会
- Data Source
  KAKENHI-PROJECT-21530477
[Book] リース会計基準の論理2009
- Author(s)
  佐藤信彦
- Total Pages
  251
- Publisher
  税務経理協会
- Data Source
  KAKENHI-PROJECT-21530477
[Journal Article] リース会計再考－リース契約に含まれるサービス構成要素の取扱いを中心にして－2017
- Author(s)
  佐藤信彦
- Journal Title
  
  会計・監査ジャーナル
  
  Volume: 29 Pages: 120-127
- Data Source
  KAKENHI-PROJECT-15H03404
[Journal Article] IFRS16号「リース」の概要と特徴2017
- Author(s)
  佐藤信彦
- Journal Title
  
  産業経理
  
  Volume: 76 Pages: 53-61
- NAID
  40020921251
- Data Source
  KAKENHI-PROJECT-15H03404
[Journal Article] 日本におけるリース会計の政治化問題2017
- Author(s)
  佐藤信彦
- Journal Title
  
  企業会計
  
  Volume: 69 Pages: 26-33
- Data Source
  KAKENHI-PROJECT-15H03404
[Journal Article] 会計と税務の接点と乖離　第8回　研究開発費及びソフトウェアの会計と税務2017
- Author(s)
  佐藤信彦
- Journal Title
  
  税研
  
  Volume: 33 Pages: 81-86
- NAID
  40021389547
- Data Source
  KAKENHI-PROJECT-15H03404
[Journal Article] 会計と税務の接点と乖離　第7回　リース取引の会計と税務2017
- Author(s)
  佐藤信彦
- Journal Title
  
  税研
  
  Volume: 32 Pages: 89-94
- NAID
  40021343068
- Data Source
  KAKENHI-PROJECT-15H03404
[Journal Article] 「会計倫理と会計教育」2016
- Author(s)
  佐藤信彦
- Journal Title
  
  『商学論究』
  
  Volume: 第63巻第3号 Pages: 157-172
- Data Source
  KAKENHI-PROJECT-25245057
[Journal Article] 「共同研究篇　会計教育に関するアンケート　社会人向け、市民向け、就活生向け」2016
- Author(s)
  柴健次、佐藤信彦、籏本智之
- Journal Title
  
  科学研究費最終報告書『会計リテラシーの定着と普及に関する総合的研究』
  
  Volume: 第6分冊 Pages: 1-264
- Data Source
  KAKENHI-PROJECT-25245057
[Journal Article] 「第4章　日本の会計関連検定試験の現状とそれを利用した会計教育の課題」2016
- Author(s)
  佐藤信彦
- Journal Title
  
  科学研究費最終報告書『会計リテラシーの定着と普及に関する総合的研究』
  
  Volume: 第1分冊 Pages: 68-85
- Data Source
  KAKENHI-PROJECT-25245057
[Journal Article] リース会計基準の現状と課題2015
- Author(s)
  佐藤信彦
- Journal Title
  
  RID　ディスクロージャーニュース
  
  Volume: 第28巻 Pages: 93-101
- Data Source
  KAKENHI-PROJECT-26285101
[Journal Article] 会計利益と課税所得に関する基本思考2015
- Author(s)
  佐藤信彦
- Journal Title
  
  税務会計研究
  
  Volume: 第26号 Pages: 1-15
- Data Source
  KAKENHI-PROJECT-26285101
[Journal Article] 日本における会計基準の国際対応2015
- Author(s)
  佐藤信彦
- Journal Title
  
  税研
  
  Volume: 30巻5号 Pages: 20-26
- NAID
  40020340899
- Data Source
  KAKENHI-PROJECT-25245057
[Journal Article] 会計上の認識範囲の拡大―未履行契約を題材にしてー2014
- Author(s)
  佐藤信彦
- Journal Title
  
  会計
  
  Volume: 第185巻第1号 Pages: 63-76
- Data Source
  KAKENHI-PROJECT-25245057
[Journal Article] リース取引における貸手の会計処理2014
- Author(s)
  佐藤信彦
- Journal Title
  
  財務会計研究
  
  Volume: 8号 Pages: 65-91
- NAID
  40020181142
- Data Source
  KAKENHI-PROJECT-25245057
[Journal Article] IASB/FASB共同プロジェクト改訂公開草案『リース』2013
- Author(s)
  佐藤信彦
- Journal Title
  
  産業経理
  
  Volume: 第73巻第3号 Pages: 54-65
- Data Source
  KAKENHI-PROJECT-25245057
[Journal Article] 財務会計概念フレームワークの再検討2012
- Author(s)
  佐藤信彦
- Journal Title
  
  會計
  
  Volume: 第181巻第4号 Pages: 449-463
- Data Source
  KAKENHI-PROJECT-20243027
[Journal Article] 財務会計概念フレームワークの再検討-その会計基準開発上の役割と強制力を中心にして-2012
- Author(s)
  佐藤信彦
- Journal Title
  
  会計
  
  Volume: 181巻4号 Pages: 1-15
- NAID
  40019193788
- Data Source
  KAKENHI-PROJECT-21530477
[Journal Article] 環境関連負債に関する企業の会計行動2011
- Author(s)
  佐藤信彦
- Journal Title
  
  経営行動研究年報
  
  Volume: 20号 Pages: 3-8
- NAID
  40019426873
- Data Source
  KAKENHI-PROJECT-21530477
[Journal Article] IASB『リース会計基準公開草案』の論点と分析2011
- Author(s)
  佐藤信彦
- Journal Title
  
  産業経理
  
  Volume: 70巻4号 Pages: 43-53
- Data Source
  KAKENHI-PROJECT-21530477
[Journal Article] 解約可能リース取引におけるリース料支払義務の負債性2009
- Author(s)
  佐藤信彦
- Journal Title
  
  企業会計
  
  Volume: 62巻1号 Pages: 97-100
- Data Source
  KAKENHI-PROJECT-21530477
[Journal Article] 解約可能リース取引におけるリース料支払義務の負債性2009
- Author(s)
  佐藤信彦
- Journal Title
  
  企業会計 62巻1号
  
  Pages: 97-100
- Data Source
  KAKENHI-PROJECT-21530477
[Journal Article] Revisiting Practical Guidelines on Accounting Standards for, and Disclosure of, Lease Transactions2006
- Author(s)
  Sato, Nobuhiko
- Journal Title
  
  Meiji Accounting Review(Meiji Univ.) No.1
  
  Pages: 105-117
- NAID
  120001438946
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] 研究ノート「リース取引の会計処理及び開示に関する実務指針」の再検討2006
- Author(s)
  佐藤信彦
- Journal Title
  
  経理研究(中央大学経理研究所) 49号
  
  Pages: 256-266
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] 時価情報と業績報告2006
- Author(s)
  佐藤信彦
- Journal Title
  
  会計 169巻1号
  
  Pages: 34-47
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] Using Market Price Information in reporting Financial Performance2006
- Author(s)
  Sato, Nobuhiko
- Journal Title
  
  KAIKEI (Accounting) Vol.169-1
  
  Pages: 34-37
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] 時価情報と業績報告2006
- Author(s)
  佐藤信彦
- Journal Title
  
  会計(森山書店) 169巻1号
  
  Pages: 34-47
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] 研究ノート「リース取引の会計処理及び開示に関する実務指針」の再検討2006
- Author(s)
  佐藤信彦
- Journal Title
  
  会計論纂(明治大学大学院会計家専門職研究科) 1号
  
  Pages: 105-117
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] 新会計基準における論理的不整合-金銭債権と金銭債務の簿記処理に関連して-2005
- Author(s)
  佐藤信彦
- Journal Title
  
  日本簿記学会年報(日本簿記学会) 20号
  
  Pages: 30-35
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] Accounting for Receivables2005
- Author(s)
  Sato, Nobuhiko
- Journal Title
  
  KEIZAISHUSHI,(Nihon Univ.) Vol74-4
  
  Pages: 63-74
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] Amortization of Goodwill2005
- Author(s)
  Sato, Nobuhiko
- Journal Title
  
  Business Finance(Zeimukennkyuukai) No.2730
  
  Pages: 20-23
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] のれん・連結調整勘定の会計処理2005
- Author(s)
  佐藤信彦
- Journal Title
  
  週間経済財務(税務研究会) 2730号
  
  Pages: 20-23
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] 金銭債収の会計処理-貸倒れの取扱いを中心にして-2005
- Author(s)
  佐藤信彦
- Journal Title
  
  経済集志(日本大学経済学研究会) 74巻第4号
  
  Pages: 63-74
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] のれん・連結調整勘定の会計処理2005
- Author(s)
  佐藤信彦
- Journal Title
  
  週間経営財務(税務研究会) 2730号
  
  Pages: 20-23
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] Inconsistencies between Newly developed Accounting Standards in Japan2005
- Author(s)
  Sato, Nobuhiko
- Journal Title
  
  Journal of Japan Boki Association No.20
  
  Pages: 30-35
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] 金銭債権の会計処理-貸倒れの取扱いを中心にして-2005
- Author(s)
  佐藤信彦
- Journal Title
  
  経済集志(日本大学経済学研究会) 74巻4号
  
  Pages: 63-74
- NAID
  40006643047
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] Comprehensive Income2005
- Author(s)
  Sato, Nobuhiko
- Journal Title
  
  in International Financial Accounting (ed.By Shigeki Ujihara), (Zeimukeirikyoukai)
  
  Pages: 159-169
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] 包括利益2005
- Author(s)
  佐藤信彦
- Journal Title
  
  国際財務会計論(氏原茂樹編著)(税務経理協会)
  
  Pages: 159-169
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] 新会計基準における論理的不合理-金銭債権と金銭債務の簿記処理に関連して-2005
- Author(s)
  佐藤信彦
- Journal Title
  
  日本簿記学会年報(日本簿記学会) 20号
  
  Pages: 30-35
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] 包括利益2005
- Author(s)
  佐藤信彦
- Journal Title
  
  氏原茂樹編集『国際財務会計論』(税務経理協会)
  
  Pages: 159-169
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] Accounting for Sale-and-Lease back Transaction2004
- Author(s)
  Sato, Nobuhiko
- Journal Title
  
  Business Accounting(Chuokeizaisya) Vol.56-8
  
  Pages: 41-48
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] セール・アンド・リースバック取引-リスク移転とオフバランス化-2004
- Author(s)
  佐藤信彦
- Journal Title
  
  企業会計(中央経済社) 56巻第8号
  
  Pages: 41-48
- Data Source
  KAKENHI-PROJECT-15330092
[Journal Article] セール・アンド・リースバック取引-リスク移転とオフバランス化2004
- Author(s)
  佐藤信彦
- Journal Title
  
  企業会計(中央経済社) 56巻8号
  
  Pages: 41-48
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15330092
[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] リース会計のおける貸手の会計処理に関する一考察2013
- Author(s)
  佐藤信彦
- Organizer
  財務会計研究学会第７回全国大会
- Place of Presentation
  松山大学（愛媛）
- Data Source
  KAKENHI-PROJECT-25245057
[Presentation] 会計基準と企業の会計行動-環境関連負債に関連してー2010
- Author(s)
  佐藤信彦
- Organizer
  経営行動研究学会第20回全国大会
- Place of Presentation
  早稲田大学
- Year and Date
  2010-08-06
- Data Source
  KAKENHI-PROJECT-21530477
[Presentation] 公正処理基準の再検討
- Author(s)
  鈴木一水・一高龍司・上松公雄・浦崎直浩・齋藤真哉・坂本雅士・佐藤信彦・藤井誠・古田美保・万代勝信・八ツ尾順一・渡邉宏美
- Organizer
  税務会計研究学会第26回大会
- Place of Presentation
  熊本学園大学、熊本市
- Year and Date
  2014-10-25 – 2014-10-26
- Data Source
  KAKENHI-PROJECT-26285101

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SATO Nobuhiko 佐藤 信彦

佐藤 信彦 サトウ ノブヒコ

SATOU Nobuhiko 佐藤 信彦

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米国会計制度におけるSECの役割Principal Investigator

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[Book] リース会計制度の経済分析2018

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[Book] Value Creation in Management Accounting and Strategic Management: An Integrated Approach, Innovation, Entrepreneurship2017

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[Book] 農業発展に向けた簿記の役割2014

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[Book] リース会計の論理2009

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[Book] リース会計基準の論理2009

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SATO Nobuhiko 佐藤信彦

佐藤信彦サトウノブヒコ

SATOU Nobuhiko 佐藤信彦

[Journal Article] 会計と税務の接点と乖離　第8回　研究開発費及びソフトウェアの会計と税務2017

[Journal Article] 会計と税務の接点と乖離　第7回　リース取引の会計と税務2017

[Journal Article] 「共同研究篇　会計教育に関するアンケート　社会人向け、市民向け、就活生向け」2016

[Journal Article] 「第4章　日本の会計関連検定試験の現状とそれを利用した会計教育の課題」2016