Sugahara Satoshi 菅原智

… Alternative Names

SUGAHARA Satoshi 菅原智

SUGAWARA Satoshi 菅原智

Less

Researcher Number	40331839
Other IDs	https://orcid.org/0000-0002-5591-9001
External Links
Affiliation (Current)	2025: 関西学院大学, 商学部, 教授
Affiliation (based on the past Project Information) *help	2016 – 2025: 関西学院大学, 商学部, 教授 2011 – 2015: 広島修道大学, 商学部, 教授 2007 – 2009: Hiroshima Shudo University, 商学部, 准教授 2002: Hiroshima Shudo University, Faculty of Commerce, Associate Professor, 商学部, 助教授 2001: 広島修道大学, 商学部, 講師
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related / Medium-sized Section 7:Economics, business administration, and related fields Except Principal Investigator Basic Section 07080:Business administration-related / Basic Section 07100:Accounting-related / Accounting / Accounting
Keywords	Principal Investigator 会計教育 / 専門的判断 / 会計倫理 / イタリア / IFRS / 文化的差異 / 生成AI / ビジネスゲーム / 意思決定 / 専門家の判断 … More / アクティブ・ラーニング / 経験学習 / ゲームベースドラーニング / 専門的判断力 / 国際会計教育基準 / ベルギー / オーストラリア / AIスキル / 社会的基礎力 / 先端デジタル技術 / 英語 / 日本語 / 功利主義 / 監査人の倫理 / 監査 / パーソナリティ / 自制心 / 実験研究 / 社会的圧力 / 服従圧力 / 外国語効果 / プログラミング / ドローン / ラーニング・アプローチ / 会計の印象 / 学習アプローチ / グローバルPBL / プロジェクト型学習（PBL） / 判断力 / レゴ / 双方向オンライン学習 / 効果測定 / デザイン思考 / ステレオタイプ / LEGO / 構成主義 / 量的研究 / 質的研究 / 国際財務報告基準 / ジェネリック・スキル / 原則主義アプローチ / ゲーム・ベースド・ラーニング / IFRS教育 / アクティブラーニング / グラウンデッド・セオリー / グラウンテッド・セオリー / 研究方法論 / 国際的調和化 / 会計学を学ぶ学生 / 職業会計士 / 会計を専攻する学生 / 学習スタイル / 国際会計教育 / 国際会計 … More Except Principal Investigator family firms / Japan / corporate governance / performance / Corporate governance / Earnings management / Family firms / financial strategies / M&A / Resilience / Economic shocks / SMEs / ownership / Family business / entreprenurship / 会計士 / デジタル化 / AI / 会計 / 財務会計 / 会計教育 / デジタル技術 / クラウド・コンピューティング / クラウド会計 / Firm value / finance / audit quality / agency problems / marketing / family business / 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 / non financial information / intellectual assets / valuation / international harmonization of accounting standards / Japanese and the US rating agencies / credit risk / bond rating / 公正価値 / 割引現在価値 / 将来キャッシュフロー / コーポレート・ブランド / 知的資産・知的資本 / 債権格付け / 投資情報 / 知的財産 / 知的資産 / 非財務情報 / 知的資産・知的財産 / 企業評価 / 会計基準の国際化 / 日・米格付機関 / クレジット・リスク / 債券格付け Less

The impact of Generative AI on Accounting Profession's judgment: A Comparison Study between Japan and BelgiumPrincipal Investigator
- Principal Investigator
  
  菅原智
- Project Period (FY)
  2025 – 2028
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kwansei Gakuin University
Are family firms in Japan resilient to economic shock? Digging further by family types, management strategies, and earnings quality.
- Principal Investigator
  
  児島幸治
- Project Period (FY)
  2024 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07080:Business administration-related
- Research Institution
  Kwansei Gakuin University
Development of an International Accounting Education Program for a Digitalized Society: Empirical Studies on Professional Judgment in the Era of Generative Artificial IntelligencePrincipal Investigator
- Principal Investigator
  
  菅原智
- Project Period (FY)
  2024 – 2028
- Research Category
  
  Fund for the Promotion of Joint International Research (International Collaborative Research)
- Review Section
  
  Medium-sized Section 7:Economics, business administration, and related fields
- Research Institution
  Kwansei Gakuin University
The Roles and Competencies Required of Professional Accountants in the Digital Society and the Future Direction of Accounting Education
- Principal Investigator
  
  KANO Keita
- Project Period (FY)
  2021 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Prefectural University of Hiroshima
Corporate Governance, Financial Strategies, and Earnings Management Behavior of Family Firms in Japan
- Principal Investigator
  
  KOJIMA KOJI
- Project Period (FY)
  2021 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07080:Business administration-related
- Research Institution
  Kwansei Gakuin University
A study of foreign language effect on professional judgement in accounting: Developing theoretical framework and Improving accounting practice and educationPrincipal Investigator
- Principal Investigator
  
  SUGAHARA Satoshi
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kwansei Gakuin University
Development of International Accounting Education for Global Accounting Profession: An International Comparative ApproachPrincipal Investigator
- Principal Investigator
  
  SUGAHARA Satoshi
- Project Period (FY)
  2019 – 2023
- Research Category
  
  Fund for the Promotion of Joint International Research (Fostering Joint International Research (A))
- Research Field
  
  Accounting
- Research Institution
  Kwansei Gakuin University
Governance and Performance of Family Firms and Non-family Firms in Japan: A Comparative Study
- Principal Investigator
  
  KOJIMA Koji
- Project Period (FY)
  2018 – 2020
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07080:Business administration-related
- Research Institution
  Kwansei Gakuin University
Development of International Accounting Education for Global Accounting ProfessionPrincipal Investigator
- Principal Investigator
  
  SUGAHARA Satoshi
- Project Period (FY)
  2015 – 2018
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kwansei Gakuin University
  Hiroshima Shudo University
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
A study of accounting education from global perspectivePrincipal Investigator
- Principal Investigator
  
  SUGAHARA Satoshi
- Project Period (FY)
  2011 – 2014
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Hiroshima Shudo University
The role of learning style towards the framework development for the international accounting educationPrincipal Investigator
- Principal Investigator
  
  SUGAHARA Satoshi
- Project Period (FY)
  2007 – 2009
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Hiroshima Shudo University
A Study on the Credit Rating by Japanese and the US Credit Rating Agencies : related with the Changing Accounting Standards
- Principal Investigator
  
  OKADA Ellie
- Project Period (FY)
  2001 – 2002
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Yokohama National University

[Book] 会計のイメージを変える：経験学習による会計教育の挑戦2021
- Author(s)
  菅原智
- Total Pages
  230
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-18KK0372
[Book] Value Creation in Management Accounting and Strategic management: An Integrated Approach, Innovation, Entrepreneurship, Management Series2017
- Author(s)
  Satoshi Sugahara, Nabyla Daidj, Sumitaka Ushio
- Total Pages
  162
- Publisher
  Wiley
- Data Source
  KAKENHI-PROJECT-15K03806
[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
[Journal Article] 中小企業経営者のデジタル自己効力感と企業業績の関係に対する外部会計士からのデジタル化に関するアドバイスの調整効果2025
- Author(s)
  菅原智
- Journal Title
  
  産研論集（関西学院大学）
  
  Volume: 52 Pages: 5-18
- Open Access
- Data Source
  KAKENHI-PROJECT-21K01816
[Journal Article] Moderation role of external accountant’s advice on the relationship between small business owner-manager’s digital self-efficacy and firm’s financial performance2025
- Author(s)
  Sugahara, Satoshi and Kano, Keita
- Journal Title
  
  International Review of Business
  
  Volume: No.24 Pages: 1-18
- Data Source
  KAKENHI-PROJECT-24K00297
[Journal Article] 中小企業経営者のデジタル自己効力感と企業業績の関係に対する外部会計士からのデジタル化に関するアドバイスの調整効果2025
- Author(s)
  菅原智
- Journal Title
  
  関西学院大学産業経済研究所論集
  
  Volume: 52 Pages: 5-17
- Data Source
  KAKENHI-PROJECT-24KK0035
[Journal Article] Moderation role of external accountant’s advice on the relationship between small business owner-manager’s digital self-efficacy and firm’s financial performance2025
- Author(s)
  Satoshi Sugahara, Keita Kano
- Journal Title
  
  International Review of Business
  
  Volume: 24 Pages: 1-18
- Data Source
  KAKENHI-PROJECT-24KK0035
[Journal Article] コロナ禍の同族経営旅館ー花巻　大沢温泉ー2024
- Author(s)
  菅原智
- Journal Title
  
  産研論集（関西学院大学産業研究所）
  
  Volume: 51 Pages: 13-22
- Open Access
- Data Source
  KAKENHI-PROJECT-21H00754
[Journal Article] Interaction effect of foreign language and obedience pressure on ethical judgement in accounting: Evidence from Japan2023
- Author(s)
  Sugahara, S., Tsunogaya, N., and Kim, J.
- Journal Title
  
  Journal of International Accounting Research
  
  Volume: 22-1 Issue: 1 Pages: 83-98
- DOI
  10.2308/jiar-2020-057
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21K01808, KAKENHI-PROJECT-20K02030
[Journal Article] 農業経営法人におけるクラウド会計活用事例　岩手県遠野で農業を介したまちおこしに奮闘するBEER EXPERIENCE株式会社2023
- Author(s)
  菅原智
- Journal Title
  
  産研論集（関西学院大学）
  
  Volume: 第50号 Pages: 25-30
- Data Source
  KAKENHI-PROJECT-21K01816
[Journal Article] Effect of high school students’ perception of accounting on their acceptance of using cloud accounting2022
- Author(s)
  Sugahara Satoshi、Kano Keita、Ushio Sumitaka
- Journal Title
  
  Accounting Education
  
  Volume: 2022 Issue: 1 Pages: 1-20
- DOI
  10.1080/09639284.2022.2114293
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21K01816, KAKENHI-PROJECT-18KK0372
[Journal Article] 会計監査における倫理的判断に及ぼす外国語効果と服従圧力の相互効果：日本における実証研究2022
- Author(s)
  菅原智・角ヶ谷典幸・金鐘勲
- Journal Title
  
  国際会計研究学会・研究グループ報告「日本的会計諸制度の変遷と課題」最終報告書・第９章
  
  Volume: 2022 Pages: 191-210
- Open Access
- Data Source
  KAKENHI-PROJECT-20K02030
[Journal Article] 学習成果から測定する教授法の有効性―LEGO会計ゲームを活用した経験学習ー2021
- Author(s)
  菅原智
- Journal Title
  
  商学論究（関西学院大学商学研究会）
  
  Volume: 68巻4号 Pages: 171-197
- Data Source
  KAKENHI-PROJECT-18KK0372
[Journal Article] A Comparative Study of Social Impacts of the COVID-19 Pandemic on Republic of Korea, Japan, and Taiwan2021
- Author(s)
  Sugahara Satoshi, et al.
- Journal Title
  
  Psychiatry Investig
  
  Volume: 18 Pages: 1003-1017
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18H00901
[Journal Article] Meditation effect of students' perception of accounting on the relationship between game-based learning and learnig approaches2021
- Author(s)
  Satoshi Sugahara and Andrea Cilloni
- Journal Title
  
  Journal of Accounting Education
  
  Volume: 56 Pages: 1-17
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18KK0372
[Journal Article] Matrix Accounting as a Game-Based Learning Tool for Employee Training and Deveolopment2020
- Author(s)
  Satoshi Sugahara and Andrea Cilloni
- Journal Title
  
  The Changing Global Environment in Asia and Human Resource Management Strategies
  
  Volume: 1巻 Pages: 271-292
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18KK0372
[Journal Article] 経済のグローバル化が及ぼす会計への影響と会計教育の役割2019
- Author(s)
  菅原智
- Journal Title
  
  商学論究（関西学院大学商学研究会）
  
  Volume: 66 Pages: 471-483
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] The effect of game-based learning as the experiential learning tool for business and accounting training: A study of Management Game2019
- Author(s)
  Sugahara, S. and Lau, D.
- Journal Title
  
  Journal of Education for Business
  
  Volume: 94(5) Pages: 297-305
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18KK0372
[Journal Article] Motivation to Adopt Game-Based Learning (GBL) for Employee Training and Development: A Case Study2019
- Author(s)
  SUGAHARA, Satoshi
- Journal Title
  
  International Review of Business, Kwansei Gakuin University
  
  Volume: 19 Pages: 19-34
- NAID
  120006631215
- Data Source
  KAKENHI-PROJECT-18H00901
[Journal Article] 会計のグローバリズムと文化・言語の影響：会計教育研究の視点からの一考察2019
- Author(s)
  菅原智
- Journal Title
  
  国際会計研究学会　年報　2018年度第1・2合併号
  
  Volume: 43/44合併号 Pages: 63-71
- Data Source
  KAKENHI-PROJECT-18KK0372
[Journal Article] 日本の中小企業における自発的開示-テーマ分析による質的研究- (第12章)2019
- Author(s)
  菅原智・角ヶ谷典幸
- Journal Title
  
  会計制度のパラダイムシフト：経済社会が与える影響、河崎照行編著
  
  Volume: 12章 Pages: 193-213
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] 金融負債の公正価値評価-企業の自己の信用リスク変動に関する論点についての考察2018
- Author(s)
  菅原智
- Journal Title
  
  商学論究（関西学院大学商学研究会）
  
  Volume: 65(3) Pages: 43-66
- NAID
  120006469542
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] 経験学習としてのゲーム・ベースド・ラーニング（GBL）の効果：マネジメント・ゲームTM（MG）のケース・スタディ2018
- Author(s)
  菅原智
- Journal Title
  
  産業経理
  
  Volume: 78 Pages: 100-113
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] Bring active learning into the accounting classroom2018
- Author(s)
  Satoshi Sugahara and Steven Dellaportas
- Journal Title
  
  Meditari Accountancy Research
  
  Volume: 26 Issue: 4 Pages: 576-597
- DOI
  10.1108/medar-01-2017-0109
- NAID
  120005867690
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] Motivation to Adopt Game-Based Learning (GBL) for Employee Training and Development: A Case Study2018
- Author(s)
  Satoshi Sugahara
- Journal Title
  
  Journal of Entreprenouship Education
  
  Volume: 21(4) Pages: 1-12
- NAID
  120006631215
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] The Impact of Social Influence Pressures, Commitment, and Personality on Judgements by Auditors: Evidence from Japan2017
- Author(s)
  Tsunogaya, N., Sugahara, S. C. Parmod
- Journal Title
  
  Journal of International Accounting Research
  
  Volume: 16(3) Pages: 17-34
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] Accounting Education in Japan2017
- Author(s)
  Satoshi Sugahara
- Journal Title
  
  The Routledge Handbook of Accounting in Asia
  
  Volume: 1 Pages: 221-233
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] The Impact of Social Influence Pressures, Committee , and Personality on Judgments by Auditors: Evidence from Japan2017
- Author(s)
  Tsunogaya, N., Sugahara, S., and Chand, P.
- Journal Title
  
  Journal of International Accounting Research
  
  Volume: 16 Pages: 17-37
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-15H03404
[Journal Article] Judgments of Auditors on “Principles” versus “Guidance” in Lease Accounting Standard: Evidence from Japan2016
- Author(s)
  Tsunogaya, N., Sugahara, S., and Chand, P.
- Journal Title
  
  Asian Review of Accounting
  
  Volume: 24 Issue: 3 Pages: 362-386
- DOI
  10.1108/ara-09-2014-0101
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15H03404, KAKENHI-PROJECT-26380606
[Journal Article] Judgments of auditors on “principles” versus “guidance” in lease accounting standard: Evidence from Japan2016
- Author(s)
  Noriyuki Tsunogaya and Satoshi Sugahara
- Journal Title
  
  Asian Review of Accounting
  
  Volume: 24 Pages: 362-386
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] Global convergence of accounting education: an exploratory study of the perceptions of accounting academics in Australia and Japan2016
- Author(s)
  Satoshi Sugahara and Kim Watty
- Journal Title
  
  Asian Review of Accounting
  
  Volume: 24 Pages: 254-273
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] The effect of body-movement teaching, learning motivation and performance2016
- Author(s)
  Satoshi Sugahara, Hisayo Sugao, Takahiro Masaoka
- Journal Title
  
  Meditari Accountancy Research
  
  Volume: 24 Pages: 414-437
- NAID
  40020957251
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] 会計体操の学習動機に与える影響に関する研究2016
- Author(s)
  菅原智、菅尾尚代、政岡孝宏
- Journal Title
  
  会計教育研究
  
  Volume: 4 Pages: 12-23
- NAID
  40020957251
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] 日本の中小企業会計の自主選択適用に関する税理士の意識調査2016
- Author(s)
  菅原智、姫艶彦
- Journal Title
  
  會計
  
  Volume: 190 Pages: 222-236
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] 原則主義アプローチの採用からみた今後の会計教育研究の展望2015
- Author(s)
  菅原智
- Journal Title
  
  會計
  
  Volume: 187 Pages: 24-36
- NAID
  40020435036
- Open Access
- Data Source
  KAKENHI-PROJECT-15K03806
[Journal Article] Towards a Global Model of Accounting Education2014
- Author(s)
  Kim Watty, S. Sugahara, Nadana Abayadeera, Luckmika Perera, Jade McKay
- Journal Title
  
  Accounting Research Journal
  
  Volume: 27.3 Pages: 286-300
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730461
[Journal Article] How Accounting Students Define Success, And The Factors Affecting Their Success And Failure, While Studying In The Accounting Schools Of Japan2014
- Author(s)
  S. Sugahara and G. Boland
- Journal Title
  
  Procedia Social and Behavioral Sciences,
  
  Volume: 141.1 Pages: 64-69
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730461
[Journal Article] Japanese accounting academics’ perceptions on the global convergence of accounting education in Japan2013
- Author(s)
  Satoshi Sugahara
- Journal Title
  
  Asian Review of Accounting
  
  Volume: 21(3) Pages: 180-204
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730461
[Journal Article] Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka2013
- Author(s)
  Kim Watty, Satoshi Sugahara, Nadana Abayadeera, Luckmika Perera
- Journal Title
  
  Accounting Education: an international Journal
  
  Volume: 22(5) Pages: 502-506
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730461
[Journal Article] The Agreement process for implementing the International Education Standards for Accounting among Japanese accounting academics: a grounded theory approach2013
- Author(s)
  Satoshi Sugahara and Gregory Boland
- Journal Title
  
  International Journal of Accounting and Finance
  
  Volume: 4(2) Pages: 168-189
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730461
[Journal Article] Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach2013
- Author(s)
  Satoshi Sugahara and Rachel Wilson
- Journal Title
  
  Accounting Education: an international journal
  
  Volume: 19(3) Pages: 213-232
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730461
[Journal Article] Effects of exposure to the International Education Standards on perceived importance of the global harmonization of accounting education among Japanese accounting academics2011
- Author(s)
  S. Sugahara & G. Boland
- Journal Title
  
  Advances in Accounting, incorporating advances in International Accounting
  
  Volume: 27/2 Pages: 382-389
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730461
[Journal Article] The effective of students'ethics learning experiences to develop ethical reasoning abilities : a comparative study between Japanese and Chinese students2010
- Author(s)
  Satoshi Sugahara, Naohiro Urasaki, Minghai Wei, Gregory Boland
- Journal Title
  
  International Journal of Accounting, Auditing and Performance Evaluation 6
  
  Pages: 54-79
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19730319
[Journal Article] The ro le of cultural factors in the learning style preference of accounting students: A comparative study between Japan and Australia2010
- Author(s)
  Sugahara, S., G. Boland
- Journal Title
  
  Accounting Education: An International Journal (近日発行予定)
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19730319
[Journal Article] The effect of students' ethics learning experiences to develop ethics reasoning abilities: A co mparative study2010
- Author(s)
  Sugahara, S., N. Urasaki, M. Wei, G. Boland
- Journal Title
  
  International Journal of Accounting, Auditing and Performance Evaluation 6(1)
  
  Pages: 54-79
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19730319
[Journal Article] Accounting Profession as a Career Choice for Tertiary Business Students in Japan-A Factor Analysis2009
- Author(s)
  Satoshi Sugahara, Gregory Boland
- Journal Title
  
  Accounting Education : an international journal 18
  
  Pages: 255-272
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19730319
[Journal Article] Students' Major Choice in Accounting and its Effect on their Self-effi cacy Towards Generic Skills : An Australian Study2009
- Author(s)
  Satoshi Sugahara, Kazumi Suzuki and Gregory Boland
- Journal Title
  
  修道商学 49巻
  
  Pages: 1-27
- NAID
  110007025949
- Data Source
  KAKENHI-PROJECT-19730319
[Journal Article] The factors influencing accounting school students' career intention to become a Certified Public Accountant in Japan2009
- Author(s)
  Satoshi Sugahara, Kazuo Hiramatus, Gregory Boland
- Journal Title
  
  Asian Review of Accounting 17
  
  Pages: 5-22
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19730319
[Journal Article] The factors influencing accounting school students' career intention to become a Cert ified Public Accountant in Japan2009
- Author(s)
  Sugahara, S., K. Hiramatsu, G. Boland
- Journal Title
  
  Asian Review of Accounting Vo.17,No.1
  
  Pages: 5-22
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19730319
[Journal Article] The accounting profession as a career choice for tertiary business students in Japan - A factor analysis2009
- Author(s)
  Sugahara, S., G. Boland
- Journal Title
  
  Accounting Education: An International Journal Vol.18,No.3
  
  Pages: 225-272
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19730319
[Journal Article] 会計大学院で学ぶ学生の実態調査2007
- Author(s)
  菅原智・平松一夫
- Journal Title
  
  企業会計 59巻5号
  
  Pages: 82-96
- NAID
  40015424544
- Data Source
  KAKENHI-PROJECT-19730319
[Journal Article] Perceptions of the Certified Public Accountants by accounting and non-accounting tertiary students in Japan2006
- Author(s)
  Sugahara, S., G. Boland
- Journal Title
  
  Asian Review o f Accounting Vo.14,No.1/2
  
  Pages: 149-169
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19730319
[Presentation] 中小企業におけるデジタル化の企業財務に対する影響の研究2024
- Author(s)
  菅原智・加納慶太
- Organizer
  中小企業会計学会（第12回）
- Data Source
  KAKENHI-PROJECT-21K01816
[Presentation] 中小企業におけるデジタル化の企業財務に対する影響の研究2024
- Author(s)
  菅原智・加納慶太
- Organizer
  中小企業会計学会第12回全国大会
- Data Source
  KAKENHI-PROJECT-24KK0035
[Presentation] 会計監査における倫理的判断に及ぼす外国語効果と服従圧力の相互効果：日本における実証研究2022
- Author(s)
  菅原智
- Organizer
  国際会計研究学会第39回研究大会・研究グループ報告「日本的会計諸制度の変遷と課題」最終報告
- Data Source
  KAKENHI-PROJECT-20K02030
[Presentation] Analytical Stochastic Approach to Busgeting2022
- Author(s)
  Andrea Cilloni, Giuseppe Galassi, Satoshi Sugahara, Marco Meletti
- Organizer
  GEBA 2022
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18KK0372
[Presentation] 「クラウド会計を利用した会計教育の考察-高校での参与観察を通して-」2021
- Author(s)
  加納慶太、菅原智、潮清孝
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-21K01816
[Presentation] COVID-19, Sustainability and Social Responsibility: Illusions and Realities2021
- Author(s)
  Satoshi Sugahara
- Organizer
  Financial Reporting and Auditing - Challenges and Opportunities Created by the COVID-19 Pandemic
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18KK0372
[Presentation] 「日本の中小企業におけるクラウド会計導入に関する意識調査」2021
- Author(s)
  菅原智、加納慶太
- Organizer
  中小企業会計学会
- Data Source
  KAKENHI-PROJECT-21K01816
[Presentation] Interaction effect of foreign language and obedience pressure on ethical judgment in accounting: Evidence from Japan2021
- Author(s)
  Satoshi Sugahara
- Organizer
  2021 AAA IAS Midyear Meeting Conference, USA (online conference)
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K02030
[Presentation] 高校生のクラウド会計教育に対する受容性に関する実証研究2021
- Author(s)
  菅原智、加納慶太、潮清孝
- Organizer
  九州大学オンライン
- Data Source
  KAKENHI-PROJECT-18KK0372
[Presentation] マトリクス会計を活用したビジネス・ゲームによる会計教育の効果：中小企業における事例2019
- Author(s)
  菅原智
- Organizer
  中小企業会計学会
- Data Source
  KAKENHI-PROJECT-18KK0372
[Presentation] Development of Matrix Accounting at the Game-Based Learning (GBL) for employee’s training2019
- Author(s)
  Satoshi Sugahara
- Organizer
  European Accounting Association (EAA), 2019 Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18KK0372
[Presentation] The Effect of Game Based Learning (GBL) as the experiential learning tool for business training : A Case Study2018
- Author(s)
  Satoshi Sugahara
- Organizer
  Accounting and Financial Associaiton of Australia and New Zealand, Accounting Education Special Interest Group, 2018, Aurkland, NZ
- Data Source
  KAKENHI-PROJECT-15K03806
[Presentation] 経済のグローバル化と会計教育上のコンフリクト2018
- Author(s)
  菅原智
- Organizer
  国際会計研究学会第３５回研究大会、統一論題報告、中部大学、愛知県
- Data Source
  KAKENHI-PROJECT-15K03806
[Presentation] The Effect of Game Based Learning (GBL) as the experiential learning tool for business training: A Case Study of Management Game2018
- Author(s)
  Satoshi Sugahara
- Organizer
  British Accounting and Finance Association, Accounting Education Special Interest Group, 2018, Brighton, UK
- Data Source
  KAKENHI-PROJECT-15K03806
[Presentation] A thematic analysis of the voluntary disclosure for SME accounting in Japan2017
- Author(s)
  Satoshi Sugahara
- Organizer
  American Accounting Association Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03806
[Presentation] A thematic analysis of the voluntary disclosure for SME accounting in Japan2017
- Author(s)
  菅原智
- Organizer
  2017 Annual Meeting of American Accounting Association
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15H03404
[Presentation] An Empirical Evidence of the Voluntary Disclosure for the SMEs Accounting in Japan: Professional Tax Accountants’ Perspective2016
- Author(s)
  Satoshi Sugahara
- Organizer
  Meditari Accountancy Research Conference
- Place of Presentation
  Johannesburg, South Africa
- Year and Date
  2016-06-30
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03806
[Presentation] An Empirical Evidence of the Voluntary Disclosure for the SMEs Accounting in Japan : Professional Accountant's Perspectives2016
- Author(s)
  菅原智
- Organizer
  Korean International Accounting Association
- Place of Presentation
  啓明大学（韓国）
- Year and Date
  2016-11-04
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15H03404
[Presentation] Bring Active Learning into the Accounting Classroom2015
- Author(s)
  菅原智
- Organizer
  Meditari Accountancy Research European Conference 2015
- Place of Presentation
  Forli, Italy
- Year and Date
  2015-07-20
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03806
[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] 会計の学習意欲を高めるアクティブ・ラーニング2015
- Author(s)
  菅原智
- Organizer
  日本会計教育学会、第７回全国大会
- Place of Presentation
  名護、日本
- Year and Date
  2015-11-28
- Data Source
  KAKENHI-PROJECT-15K03806
[Presentation] Cultural Influence on Accountant’s Judgment for SMEs Accounting2015
- Author(s)
  菅原智・角ヶ谷典幸
- Organizer
  European Accounting Association
- Place of Presentation
  2015 Annual Congress（ Glasgow, UK）
- Year and Date
  2015-04-28
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15H03404
[Presentation] 原則主義アプローチの採用からみた今後の会計教育研究の展望2014
- Author(s)
  菅原智
- Organizer
  日本会計研究学会第６４回関西部会
- Place of Presentation
  近畿大学（大阪府東大阪市）
- Year and Date
  2014-12-05
- Data Source
  KAKENHI-PROJECT-23730461
[Presentation] アクティブ・ラーニングと簿記・会計教育2014
- Author(s)
  菅原智
- Organizer
  日本簿記学会第30回関西部会
- Place of Presentation
  広島修道大学（広島県広島市）
- Year and Date
  2014-06-22
- Data Source
  KAKENHI-PROJECT-23730461
[Presentation] How accounting students define success and the factors affecting their success and failure in the Accounting Schools of Japan2013
- Author(s)
  Satoshi Sugahara
- Organizer
  8th International Conference of AMIS IAAER
- Place of Presentation
  Bucharest, Romania
- Data Source
  KAKENHI-PROJECT-23730461
[Presentation] 「会計体操」を使った簿記教育の取り組みと効果2013
- Author(s)
  菅原智
- Organizer
  日本会計教育学会2013年年次大会、自由論題報告
- Place of Presentation
  日本、佐世保
- Data Source
  KAKENHI-PROJECT-23730461
[Presentation] Accounting Academics’ Perceptions about Convergence of Accounting Education: A comparison study between Australia and Japan2013
- Author(s)
  Satoshi Sugahara
- Organizer
  American Accounting Association (AAA) 2013 Annual Meeting
- Place of Presentation
  Anaheim, USA
- Data Source
  KAKENHI-PROJECT-23730461
[Presentation] The Impact of Cultural Factors on Students' Learning Style Preferences : A Global Comparison Between Japan, Australia, Belgium and Italy2009
- Author(s)
  菅原智
- Organizer
  European Accounting Association Annual Congress
- Place of Presentation
  タンペレ、フィンランド
- Year and Date
  2009-05-19
- Data Source
  KAKENHI-PROJECT-19730319
[Presentation] The role of cultural factors in the global convergence of accounting education2008
- Author(s)
  菅原智
- Organizer
  European Accounting Association
- Place of Presentation
  ロッテルダム、オランダ
- Year and Date
  2008-04-25
- Data Source
  KAKENHI-PROJECT-19730319
[Presentation] Perceptions of Generic Skills for Accounting Professionals by Japanese Accounting Faculty and Practitioners2008
- Author(s)
  菅原智
- Organizer
  Asia Pacific Conference on International Accounting Issues
- Place of Presentation
  パリ、フランス
- Year and Date
  2008-11-11
- Data Source
  KAKENHI-PROJECT-19730319
[Presentation] Students' major choice in accounting and its effect on their self-efficacy towards generic skills-An Australian study2008
- Author(s)
  菅原智
- Organizer
  Asian Academic Accounting Association
- Place of Presentation
  ドバイ、アラブ首長国連邦
- Year and Date
  2008-11-30
- Data Source
  KAKENHI-PROJECT-19730319
[Presentation] The cultural impact on students' learning style under the International Education Standards (IES):A comparative study between Australia and Japan2007
- Author(s)
  菅原智
- Organizer
  Accounting and Financial Associations of Australia and New Zealand (AFAANZ) Annual Conference
- Place of Presentation
  ゴールド・コースト、オーストラリア
- Data Source
  KAKENHI-PROJECT-19730319
[Presentation] The impact of cultural factors on students' learning style preference on impleme ntation of the International Education Standards (IESs)2007
- Author(s)
  菅原智
- Organizer
  13th International Euro-Asian Research Conference
- Place of Presentation
  北海道、日本
- Data Source
  KAKENHI-PROJECT-19730319
[Presentation] The cultural impact of students' learning style preference on the International Education Standards (IESs)2007
- Author(s)
  菅原智
- Organizer
  Korean Accounting Association Annual Summer International Conference
- Place of Presentation
  ソウル、韓国
- Data Source
  KAKENHI-PROJECT-19730319
[Presentation] he Effect of Accounting Exercise to Motivate First Year Business Students
- Author(s)
  S. Sugahara
- Organizer
  The 19th International Euro-Asia Research Conference
- Place of Presentation
  横浜国立大学（神奈川県横浜市）
- Year and Date
  2014-06-14 – 2014-06-16
- Data Source
  KAKENHI-PROJECT-23730461
[Presentation] アクティブ・ラーニングを用いた会計教育
- Author(s)
  菅原智、潮清孝、政岡孝宏
- Organizer
  日本会計教育学会
- Place of Presentation
  石巻専修大学（宮城県石巻市）
- Year and Date
  2014-08-28 – 2014-08-31
- Data Source
  KAKENHI-PROJECT-23730461
[Presentation] The Effect of the Innovative Body Movement-based Teaching to Motivate First Year Business Students
- Author(s)
  S. Sugahara
- Organizer
  2014 World Council for Curriculum and Instruction (WCCI) Taiwan Chapter Conference
- Place of Presentation
  Taipei, Taiwan
- Year and Date
  2014-09-17 – 2014-09-19
- Data Source
  KAKENHI-PROJECT-23730461
[Presentation] The Effect of Accounting Exercise to Motivate First Year Business Students
- Author(s)
  S. Sugahara
- Organizer
  Meditari Accountancy Research Conference
- Place of Presentation
  Johannesburg, South Africa
- Year and Date
  2014-06-29 – 2014-07-03
- Data Source
  KAKENHI-PROJECT-23730461
[Presentation] Exploring Model of Accounting Education and IESs Adoption in Australia and Japan
- Author(s)
  菅原智・Kim Watty
- Organizer
  日本会計研究学会2012年年次大会、英語セッション報告
- Place of Presentation
  東京、立川
- Data Source
  KAKENHI-PROJECT-23730461
[Presentation] Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan and Sri Lanka
- Author(s)
  菅原智・Kim Watty
- Organizer
  IAAER/ACCA-IAESB Research Forum
- Place of Presentation
  London, UK
- Data Source
  KAKENHI-PROJECT-23730461
[Presentation] Professional Accountants’ Judgment on Lease Accounting Standards: Evidence from Japan
- Author(s)
  S. Sugahara & N. Tsunogaya
- Organizer
  European Accounting Association (EAA), 2014 Annual Congress
- Place of Presentation
  Tallinn, Estonia
- Year and Date
  2014-05-21 – 2015-05-27
- Data Source
  KAKENHI-PROJECT-23730461

1. KOJIMA Koji (80388727)

# of Collaborated Projects: 4 results

# of Collaborated Products: 0 results
2. 忽那憲治 (00275273)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
3. ADHIKARY B.K. (40512976)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
4. 角ヶ谷典幸 (80267921)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
5. OKADA Ellie (70203982)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. SHIRATA Yoshiko (80289793)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. OKATO Tsutomu (20330342)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. MIURA Kuniyoshi (90275933)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. KAWASAKI Teruyuki (10122227)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
10. KANO Keita (40796067)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results
11. 平賀正剛 (00329070)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
12. 大塚成男 (20213770)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
14. 小津稚加子 (30214167)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
17. 坂上学 (50264792)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
20. 齊野純子 (60311510)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
21. 太田康広 (70420825)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
26. 金鐘勲 (10801566)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
27. 内藤周子 (10610181)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
28. 吉良友人 (70779967)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
29. 上野雄史 (40405147)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
30. 川端千暁 (30844443)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
31. HIRAI Naoki

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
32. UENO Takaya

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
33. TSUNOGAYA Noriyuki

# of Collaborated Projects: 0 results

# of Collaborated Products: 6 results
34. SAINO Junko

# of Collaborated Projects: 0 results

# of Collaborated Products: 1 results

Sugahara Satoshi 菅原 智

SUGAHARA Satoshi 菅原 智

SUGAWARA Satoshi 菅原 智

Research Projects

Research Products

Co-Researchers

The impact of Generative AI on Accounting Profession's judgment: A Comparison Study between Japan and BelgiumPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Are family firms in Japan resilient to economic shock? Digging further by family types, management strategies, and earnings quality.

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Development of an International Accounting Education Program for a Digitalized Society: Empirical Studies on Professional Judgment in the Era of Generative Artificial IntelligencePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The Roles and Competencies Required of Professional Accountants in the Digital Society and the Future Direction of Accounting Education

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Corporate Governance, Financial Strategies, and Earnings Management Behavior of Family Firms in Japan

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

A study of foreign language effect on professional judgement in accounting: Developing theoretical framework and Improving accounting practice and educationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Development of International Accounting Education for Global Accounting Profession: An International Comparative ApproachPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Governance and Performance of Family Firms and Non-family Firms in Japan: A Comparative Study

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Development of International Accounting Education for Global Accounting ProfessionPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

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

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A study of accounting education from global perspectivePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The role of learning style towards the framework development for the international accounting educationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Study on the Credit Rating by Japanese and the US Credit Rating Agencies : related with the Changing Accounting Standards

Principal Investigator

Sugahara Satoshi 菅原智

SUGAHARA Satoshi 菅原智

SUGAWARA Satoshi 菅原智

[Journal Article] コロナ禍の同族経営旅館ー花巻　大沢温泉ー2024

[Journal Article] 農業経営法人におけるクラウド会計活用事例　岩手県遠野で農業を介したまちおこしに奮闘するBEER EXPERIENCE株式会社2023