takeshima sadaharu 竹島貞治

… Alternative Names

竹島貞治タケシマサダハル

TAKESHIMA Sadaharu 竹島貞治

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Researcher Number	50312533
Other IDs
External Links
Affiliation (Current)	2025: 金沢大学, 経済学経営学系, 教授
Affiliation (based on the past Project Information) *help	2022 – 2023: 金沢大学, 経済学経営学系, 教授 2011 – 2019: 金沢大学, 経済学経営学系, 教授 2009 – 2010: Kanazawa University, 経済学経営学系, 准教授
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related
Keywords	Principal Investigator 事象理論 / 財務報告 / 財務諸表 / キャッシュフロー / サイクル / Sorter / Staubus / Vatter / シカゴ学派 / 公正価値会計 … More / 多欄式財務諸表 / キャッシュフロｰ / 事象 / 概念フレームワーク / 会計的記号 / 元帳 / 複式記入 / 事象サイクル / 会計モデル / 財務会計 / 会計学 Less

Research Projects
(4 results)
Research Products
(51 results)

Reevaluation of the Chicago Group's Accounting TheoriesPrincipal Investigator
- Principal Investigator
  
  竹島貞治
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kanazawa University
Construction of Multi-Column Financial Statements Based on the Events TheoryPrincipal Investigator
- Principal Investigator
  
  TAKESHIMA SADAHARU
- Project Period (FY)
  2016 – 2019
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kanazawa University
Construction of a Financial Reporting Model Based on the Events Cycle TheoryPrincipal Investigator
- Principal Investigator
  
  TAKESHIMA SADAHARU
- Project Period (FY)
  2012 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kanazawa University
Modeling of the Element of Cycle in the Events Theory and Its Implications for Financial ReportingPrincipal Investigator
- Principal Investigator
  
  TAKESHIMA Sadaharu
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Kanazawa University

All 2023 2022 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 Other

All Journal Article Presentation

[Journal Article] バッターの勘定分類論―Vatter［1971］の所論を中心として―2023
- Author(s)
  竹島貞治
- Journal Title
  
  會計
  
  Volume: 204 Pages: 14-25
- Data Source
  KAKENHI-PROJECT-22K01781
[Journal Article] 全部純資産直入法の位置づけ・妥当性に関する一考察―事象理論の観点から―2022
- Author(s)
  竹島貞治
- Journal Title
  
  會計
  
  Volume: 202 Pages: 58-69
- Data Source
  KAKENHI-PROJECT-22K01781
[Journal Article] 二欄式財務諸表の論理と構造―事象理論にもとづいて―2019
- Author(s)
  竹島貞治
- Journal Title
  
  会計
  
  Volume: 196 Pages: 70-84
- NAID
  40021922839
- Data Source
  KAKENHI-PROJECT-16K03983
[Journal Article] Sorterの会計理論（事象理論）の再評価2018
- Author(s)
  竹島貞治
- Journal Title
  
  産業経理
  
  Volume: 78 Pages: 83-95
- NAID
  40021719726
- Data Source
  KAKENHI-PROJECT-16K03983
[Journal Article] 事象アプローチの再評価2018
- Author(s)
  竹島貞治
- Journal Title
  
  会計
  
  Volume: 194 Pages: 43-56
- NAID
  40021570137
- Data Source
  KAKENHI-PROJECT-16K03983
[Journal Article] 事象アプローチの源泉と展開―多欄式財務諸表に関する議論を中心として―2018
- Author(s)
  竹島貞治
- Journal Title
  
  会計史学会年報
  
  Volume: 36
- NAID
  40021779558
- Data Source
  KAKENHI-PROJECT-16K03983
[Journal Article] 複式簿記の基本構造への一試論―事象理論に基づいて―2017
- Author(s)
  竹島貞治
- Journal Title
  
  日本簿記学会年報
  
  Volume: 32 Pages: 52-57
- Data Source
  KAKENHI-PROJECT-16K03983
[Journal Article] IASB/FASB(2008)調整表による会計事象の新たな分類法2017
- Author(s)
  竹島貞治
- Journal Title
  
  会計
  
  Volume: 192 Pages: 41-53
- NAID
  40021228962
- Data Source
  KAKENHI-PROJECT-16K03983
[Journal Article] Johnson and Storey(1982)の会計事象分類論の再評価2016
- Author(s)
  竹島貞治
- Journal Title
  
  会計
  
  Volume: 190 Pages: 45-55
- NAID
  40020859830
- Data Source
  KAKENHI-PROJECT-16K03983
[Journal Article] 会計事象の分類に基づく現行会計実践の考察2015
- Author(s)
  竹島貞治
- Journal Title
  
  会計
  
  Volume: 187 Pages: 112-126
- NAID
  40020311533
- Data Source
  KAKENHI-PROJECT-24530554
[Journal Article] 貸借対照表は何を表しているのか―事象サイクルアプローチにもとづいて―2014
- Author(s)
  竹島貞治
- Journal Title
  
  会計
  
  Volume: 186 Pages: 31-45
- NAID
  40020201836
- Data Source
  KAKENHI-PROJECT-24530554
[Journal Article] 「事象サイクルアプローチによる財務諸表」2013
- Author(s)
  竹島貞治
- Journal Title
  
  『会計』
  
  Volume: 184 Pages: 57-69
- NAID
  40019794252
- Data Source
  KAKENHI-PROJECT-24530554
[Journal Article] 「現行会計モデルへのサイクルアプローチ」2012
- Author(s)
  竹島貞治
- Journal Title
  
  『会計』
  
  Volume: 182 Pages: 43-55
- NAID
  40019455535
- Data Source
  KAKENHI-PROJECT-24530554
[Journal Article] サイクルモデル-財務諸表の要素についての代替的見解-2011
- Author(s)
  竹島貞治
- Journal Title
  
  會計
  
  Volume: 第180巻第6号 Pages: 72-83
- NAID
  40019067295
- Data Source
  KAKENHI-PROJECT-21730364
[Journal Article] The Cycle Model : An Alternative View of the Elements of Financial Statements2011
- Author(s)
  Sadaharu Takeshima
- Journal Title
  
  Discussion Paper Series, Faculty of Economics and Management, Institute of Human and Social Sciences, Kanazawa University
  
  Volume: 16 Pages: 1-21
- NAID
  40019067295
- Data Source
  KAKENHI-PROJECT-21730364
[Journal Article] The Cycle Model: An Alternative View of Elements of Financial Statements2011
- Author(s)
  Takeshima, S
- Journal Title
  
  Dicussion Paper Series, Faculty of Economics and Management, Institute of Human and Social Sciences, Kanazawa University
  
  Volume: No. 16
- NAID
  40019067295
- Data Source
  KAKENHI-PROJECT-21730364
[Journal Article] 事象サイクルの属性と複式記入2010
- Author(s)
  竹島貞治
- Journal Title
  
  會計
  
  Volume: 第178巻第6号 Pages: 84-96
- NAID
  40017326123
- Data Source
  KAKENHI-PROJECT-21730364
[Journal Article] 事象理論にもとづく元帳記録の説明」2010
- Author(s)
  竹島貞治
- Journal Title
  
  産業経理
  
  Volume: 第70巻第1号 Pages: 51-62
- NAID
  40017117603
- Data Source
  KAKENHI-PROJECT-21730364
[Journal Article] 事象理論にもとづく元帳記録の説明2010
- Author(s)
  竹島貞治
- Journal Title
  
  産業経理
  
  Volume: 70 Pages: 51-62
- NAID
  40017117603
- Data Source
  KAKENHI-PROJECT-21730364
[Journal Article] Recognition, Recording, and Reporting in the Current Accounting model and Events Theory2009
- Author(s)
  Takeshima, S. and G. H. Sorter
- Journal Title
  
  Proceedings of the annual meeting of the 2009 American Accounting Association
  
  Volume: New York. August 5
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730364
[Journal Article] 事象サイクルの概念と会計的記号2009
- Author(s)
  竹島貞治
- Journal Title
  
  會計 176
  
  Pages: 94-106
- NAID
  40016775071
- Data Source
  KAKENHI-PROJECT-21730364
[Journal Article] 事象サイクルの概念と会計的記号2009
- Author(s)
  竹島貞治
- Journal Title
  
  會計
  
  Volume: 第176巻第5号 Pages: 94-106
- NAID
  40016775071
- Data Source
  KAKENHI-PROJECT-21730364
[Journal Article] Recognition, Recording, and Reporting in the Current Accounting Model and Events Theory2009
- Author(s)
  Takeshima S, G.H.Sorter
- Journal Title
  
  Proceedings of the American Accounting Association
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730364
[Presentation] バッターの会計理論の再評価―Vatter［1971］の所論を中心として―2023
- Author(s)
  竹島貞治
- Organizer
  国際会計研究学会
- Data Source
  KAKENHI-PROJECT-22K01781
[Presentation] Exploring Theories of Vatter, Sorter, McCarthy as an Alternative to Present Accounting Theories2019
- Author(s)
  Sadaharu Takeshima
- Organizer
  アメリカ会計学会
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03983
[Presentation] Looking Back on the Development Process of Theories of Vatter, Sorter, and McCarthy2019
- Author(s)
  Sadaharu Takeshima
- Organizer
  国際会計史学会
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03983
[Presentation] 事象理論の現代的意義2018
- Author(s)
  竹島貞治
- Organizer
  日本会計研究学会中部部会
- Data Source
  KAKENHI-PROJECT-16K03983
[Presentation] Development of Input Theory in American Accounting Literature: Continuity and Change2018
- Author(s)
  Sadaharu Takeshima
- Organizer
  アメリカ会計学会
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03983
[Presentation] Revisiting Sorter's [1969] Events Approach2018
- Author(s)
  Sadaharu Takeshima
- Organizer
  国際会計教育研究学会
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03983
[Presentation] 事象アプローチの源泉と展開―多欄式財務諸表に関する議論を中心として―2017
- Author(s)
  竹島貞治
- Organizer
  日本会計史学会
- Data Source
  KAKENHI-PROJECT-16K03983
[Presentation] 会計事象の関係性に基づく複式記入の説明2017
- Author(s)
  竹島貞治
- Organizer
  日本簿記学会
- Data Source
  KAKENHI-PROJECT-16K03983
[Presentation] Reevaluation of Sorter’s Events Approach After 50 Years2017
- Author(s)
  Sadaharu Takeshima
- Organizer
  アメリカ会計学会
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03983
[Presentation] Reevaluation of Sorter’s Events Approach After 50 Years2017
- Author(s)
  Sadaharu Takeshima
- Organizer
  ヨーロッパ会計学会
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03983
[Presentation] 複式簿記の基本構造への一試論―事象理論に基づいて―2016
- Author(s)
  竹島貞治
- Organizer
  日本簿記学会
- Place of Presentation
  大阪経済大学（大阪府大阪市）
- Year and Date
  2016-08-21
- Data Source
  KAKENHI-PROJECT-16K03983
[Presentation] 多欄式財務諸表の構想2016
- Author(s)
  竹島貞治
- Organizer
  日本会計研究学会
- Place of Presentation
  静岡県コンベンションアーツセンター（静岡県静岡市）
- Year and Date
  2016-09-13
- Data Source
  KAKENHI-PROJECT-16K03983
[Presentation] Contributions of Sorter’s (1969) “Events” Approach to Accounting Theory2016
- Author(s)
  Sadaharu Takeshima
- Organizer
  アメリカ会計研究学会
- Place of Presentation
  New York(U.S)
- Year and Date
  2016-08-09
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K03983
[Presentation] “Fair Value Accounting Treated Unfairly By Accountants”2015
- Author(s)
  Takeshima, S., and G. H. Sorter
- Organizer
  Mid-Atlantic regional meeting of American Accounting Association
- Place of Presentation
  Crowne Plaza(New Jersey, United States)
- Year and Date
  2015-04-24
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-24530554
[Presentation] IFRS概念フレームワークへの一試論―会計事象の認識および測定プロセスの再検討を中心として―2014
- Author(s)
  竹島貞治
- Organizer
  日本会計研究学会
- Place of Presentation
  横浜国立大学（神奈川県横浜市）
- Year and Date
  2014-09-05
- Data Source
  KAKENHI-PROJECT-24530554
[Presentation] Exploring an Alternative Conceptual Framework: Recognizing, Recording, and Reporting Accounting Events2014
- Author(s)
  Takeshima, S., and G. H. Sorter
- Organizer
  American Accounting Association
- Place of Presentation
  Atlanta (U.S.)
- Year and Date
  2014-08-04
- Data Source
  KAKENHI-PROJECT-24530554
[Presentation] A Method of Explaining Double-Entry without Relying on Assets and Liabilities2014
- Author(s)
  Takeshima, S., and G. H. Sorter
- Organizer
  International Association for Accounting Education and Research
- Place of Presentation
  Florence (Italy)
- Year and Date
  2014-11-14
- Data Source
  KAKENHI-PROJECT-24530554
[Presentation] A Method of Explaining Balance Sheet without Relying on Assets and Liabilities2014
- Author(s)
  Takeshima, S., and G. H. Sorter
- Organizer
  American Accounting Association
- Place of Presentation
  Atlanta (U.S.)
- Year and Date
  2014-08-06
- Data Source
  KAKENHI-PROJECT-24530554
[Presentation] サイクルモデル-財務諸表の要素についての代替的見解-2011
- Author(s)
  竹島貞治
- Organizer
  日本会計研究学会第70回全国大会
- Place of Presentation
  久留米大学(福岡県)
- Year and Date
  2011-09-18
- Data Source
  KAKENHI-PROJECT-21730364
[Presentation] The Cycle Model: An Alternative View of Elements of Financial Statements2011
- Author(s)
  Sadaharu Takeshima
- Organizer
  ヨーロッパ会計学会2011年度年次大会
- Place of Presentation
  LUISS Guido Carli Universityイタリア)
- Year and Date
  2011-04-21
- Data Source
  KAKENHI-PROJECT-21730364
[Presentation] The Cycle Model : An Alternative View of Elements of Financial Statements2011
- Author(s)
  Sadaharu Takeshima
- Organizer
  ヨーロッパ会計学会2011年度年次大会
- Place of Presentation
  LUISS Guido Carli University(イタリア)
- Year and Date
  2011-04-21
- Data Source
  KAKENHI-PROJECT-21730364
[Presentation] 事象サイクルの属性と複式記入2010
- Author(s)
  竹島貞治
- Organizer
  日本会計研究学会第69回全国大会
- Place of Presentation
  東洋大学(東京都)
- Year and Date
  2010-09-09
- Data Source
  KAKENHI-PROJECT-21730364
[Presentation] 事象理論にもとづく元帳記録の説明2009
- Author(s)
  竹島貞治
- Organizer
  日本会計研究学会第120回中部部会
- Place of Presentation
  金沢大学(石川県)
- Year and Date
  2009-04-18
- Data Source
  KAKENHI-PROJECT-21730364
[Presentation] Recognition, Recording, and Reporting in the Current Accounting Model and Events Theory2009
- Author(s)
  Takeshima. S. and G. H. Sorter
- Organizer
  2009 National Meeting of the American Accounting Association
- Place of Presentation
  Sheraton New York (USA)
- Year and Date
  2009-08-05
- Data Source
  KAKENHI-PROJECT-21730364
[Presentation] "A New Theory of the Usefulness of the Double-Entry System"
- Author(s)
  Takeshima, S., and G. H. Sorter
- Organizer
  European Accounting Association
- Place of Presentation
  Paris-Dauphine University（Paris, France）
- Data Source
  KAKENHI-PROJECT-24530554
[Presentation] "The Events Cycle Approach: Do Assets and Liabilities Really Matter?"
- Author(s)
  Takeshima, S., and G. H. Sorter
- Organizer
  American Accounting Association
- Place of Presentation
  Hilton Anaheim（Anaheim, California, United States）
- Data Source
  KAKENHI-PROJECT-24530554
[Presentation] 「現行会計モデルへのサイクルアプローチ」
- Author(s)
  竹島貞治
- Organizer
  日本会計研究学会第71回全国大会
- Place of Presentation
  一橋大学（東京都）
- Data Source
  KAKENHI-PROJECT-24530554
[Presentation] 「IASB/FASB概念フレームワークプロジェクトへの試論―資産・負債の要素は本当に重要か―」
- Author(s)
  竹島貞治
- Organizer
  日本会計研究学会第72回大会
- Place of Presentation
  中部大学（愛知県春日井市）
- Data Source
  KAKENHI-PROJECT-24530554

takeshima sadaharu 竹島 貞治

竹島 貞治 タケシマ サダハル

TAKESHIMA Sadaharu 竹島 貞治

Research Projects

Research Products

Reevaluation of the Chicago Group's Accounting TheoriesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Construction of Multi-Column Financial Statements Based on the Events TheoryPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Construction of a Financial Reporting Model Based on the Events Cycle TheoryPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Modeling of the Element of Cycle in the Events Theory and Its Implications for Financial ReportingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] バッターの勘定分類論―Vatter［1971］の所論を中心として―2023

Author(s)

Journal Title

Data Source

[Journal Article] 全部純資産直入法の位置づけ・妥当性に関する一考察―事象理論の観点から―2022

Author(s)

Journal Title

Data Source

[Journal Article] 二欄式財務諸表の論理と構造―事象理論にもとづいて―2019

Author(s)

Journal Title

NAID

Data Source

[Journal Article] Sorterの会計理論（事象理論）の再評価2018

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 事象アプローチの再評価2018

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 事象アプローチの源泉と展開―多欄式財務諸表に関する議論を中心として―2018

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 複式簿記の基本構造への一試論―事象理論に基づいて―2017

Author(s)

Journal Title

Data Source

[Journal Article] IASB/FASB(2008)調整表による会計事象の新たな分類法2017

Author(s)

Journal Title

NAID

Data Source

[Journal Article] Johnson and Storey(1982)の会計事象分類論の再評価2016

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 会計事象の分類に基づく現行会計実践の考察2015

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 貸借対照表は何を表しているのか―事象サイクルアプローチにもとづいて―2014

Author(s)

Journal Title

NAID

takeshima sadaharu 竹島貞治

竹島貞治タケシマサダハル

TAKESHIMA Sadaharu 竹島貞治