SATOH Michimasa 佐藤倫正

… Alternative Names

佐藤論正サトウミチマサ

佐藤倫生サトウミチマサ

佐藤倫正サトウミチマサ

SATO Michimasa 佐藤倫正

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Researcher Number	60114948
Other IDs
External Links
Affiliation (based on the past Project Information) *help	2012 – 2015: 愛知学院大学, 商学部, 教授 2013: Michimasa), 商学部, 教授 2009 – 2010: Nagoya University, 経済学研究科, 教授 2007 – 2008: Nagoya University, Economic, Professor 2006: 名古屋大学, 大学院経済学研究科, 教授 … More 2005: 名古屋大学, 大学院・経済学研究科, 教授 2002 – 2003: 名古屋大学, 大学院・経済学研究科, 教授 1997 – 1998: 岡山大学, 経済学部, 教授 Less
Review Section/Research Field	Principal Investigator Accounting / Accounting Except Principal Investigator Accounting / Accounting
Keywords	Principal Investigator キャッシュフロー / 資金観 / 会計主体論 / エンティティー理論 / 資金会計 / Ｌｅｖ研究 / 資金情報の有用性 / 新会計モデル / 日本の貢献 / 共益資本主義 … More / 会計と文化 / 企業主体説 / 概念フレームワーク / 国際会計 / 再計算利益 / 財務会計 / 会計組織 / 電子マネー / ガイア仮説 / ガイア会計 / 非営利法人会計 / 地域通貨 … More Except Principal Investigator distrust audit / distrust accounting / quality of audit / quality of profit / unfair audit / unfair accounting / faithful representation / reliability / 資金観 / 資産負債観 / 収益費用観 / 表現の忠実性 / 会計観 / 財務情報 / 監査不信 / 会計不信 / 監査の質 / 利益の質 / 監査不正 / 会計不正 / 忠実な表現 / 信頼性 / 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 / 地方公共団体 / 会計基準 / 非営利法人 / 存続能力 / 存続価値 / 医療法人 / 社会福祉法人 / 非営利組織 Less

General Research on the Conceptual Framework of International AccountingPrincipal Investigator
- 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
Research on sustainable value and capability of Not-for-Profit Organizations on the basis of accounting
- Principal Investigator
  
  MUKOYAMA ATSUO
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Osaka City University
Theoretical and Empirical Reseach on the Recalculation of Earnings based on Cash Flow ApproachPrincipal Investigator
- Principal Investigator
  
  SATOH Michimasa
- Project Period (FY)
  2008 – 2010
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Nagoya University
Study on Assurance of the Reliability of Financial Information
- Principal Investigator
  
  TOMOSUGI Yoshimasa
- Project Period (FY)
  2005 – 2007
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Nagoya University
地域通貨の会計と会計組織に関する研究Principal Investigator
- Principal Investigator
  
  佐藤倫正
- Project Period (FY)
  2002 – 2003
- Research Category
  
  Grant-in-Aid for Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Nagoya 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 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 Other

All Journal Article Presentation Book

[Book] 『会計主体論の展開』2014
- Author(s)
  佐藤倫正編著
- Total Pages
  147
- Publisher
  資金会計フォーラム2014
- Data Source
  KAKENHI-PROJECT-24243053
[Book] ズバッ！とわかる会計学2014
- Author(s)
  佐藤倫正・向伊知郎編著
- Total Pages
  283
- Publisher
  同文舘出版
- Data Source
  KAKENHI-PROJECT-24243053
[Book] 『国際会計の概念フレームワーク』2012
- Author(s)
  佐藤倫正（代表）、小西範幸、齊野純子、田代樹彦、角ヶ谷典幸、向伊知郎、村田英治、中山重穂
- Total Pages
  166
- Publisher
  国際会計研究学会研究グループ最終報告書
- Data Source
  KAKENHI-PROJECT-24243053
[Book] 財務情報の信頼性-会計と監査の挑戦-2008
- Author(s)
  佐藤倫正(共編著)
- Total Pages
  264
- Publisher
  税務経理協会
- Data Source
  KAKENHI-PROJECT-20530406
[Book] 財務情報の信頼性-会計と監査の挑戦-2008
- Author(s)
  友杉芳正・田中弘・佐藤倫正
- Total Pages
  264
- Publisher
  税務経理協会
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 資料：バルフ・レブ教授特別講演録―会計研究の貢献：これまでの成果と今後の課題2016
- Author(s)
  佐藤倫正
- Journal Title
  
  地域分析（愛知学院大学　産業研究所所報）
  
  Volume: 第54巻第3号 Pages: 41-84
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 格差の会計原因説2016
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理（時事通信社）
  
  Volume: 第9503号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 翻訳：バルフ・レブ教授特別講演－会計研究の貢献：これまでの成果と今後の課題2016
- Author(s)
  中野貴之・佐藤倫正
- Journal Title
  
  地域分析（愛知学院大学　産業研究所所報）
  
  Volume: 第54巻第3号 Pages: 49-65
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 国際会計の新動向2015
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理（時事通信社）
  
  Volume: 第9469号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] IFRSの新概念フレームワーク2015
- Author(s)
  佐藤倫正
- Journal Title
  
  新版　経営分析事典
  
  Volume: 第5章第Ⅰ節 Pages: 138-141
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] JMISの概念フレームワーク2015
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理（時事通信社）
  
  Volume: 第9399号・合併号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 資金法と利質分析2015
- Author(s)
  佐藤倫正
- Journal Title
  
  新版　経営分析事典
  
  Volume: 第5章第Ⅲ節第2項 Pages: 149-152
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 21世紀の資本の会計―企業主体論の現代的意義―2015
- Author(s)
  佐藤倫正
- Journal Title
  
  会計・監査ジャーナル
  
  Volume: 27巻7号 Pages: 91-100
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 企業主体説と経営分析2015
- Author(s)
  佐藤倫正
- Journal Title
  
  新版　経営分析事典
  
  Volume: 第5章第Ⅱ節 Pages: 141-144
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 21世紀の資本の会計2015
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理（時事通信社）
  
  Volume: 第9415号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 再び拝啓ＩＡＳＢ殿2014
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理（時事通信社）
  
  Volume: 第9356・合併号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] アンソニー教授の贈りもの2014
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理（時事通信社）
  
  Volume: 第9340号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 二つの成長企業2014
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理（時事通信社）
  
  Volume: 第9372号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 新概念フレームワークの会計主体論―IASBへのコメントレター―2014
- Author(s)
  佐藤倫正
- Journal Title
  
  産業経理
  
  Volume: 第74巻第3号 Pages: 39-51
- NAID
  40020251352
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] Japanese Auditing in Societal Dilemma ―A Cultural Approach―2014
- Author(s)
  Jeanne H. Yamamura, Michimasa Satoh
- Journal Title
  
  The 15th Asian Academic Accounting Association Annual Conference，Conference USB
  
  Volume: Conference USB
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「会計が促す新資本主義―資金会計のイノベーション―」2014
- Author(s)
  佐藤倫正
- Journal Title
  
  『商学研究』（愛知学院大学）
  
  Volume: 第54巻第2・3号 Pages: 189-220
- NAID
  120006976600
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] "The Relation Between Earnings Quality and Capital Cost: Toward Convergence of JAPAN GAAP with the IFRSs"2013
- Author(s)
  Ichiro Mukai, Satol Nishiumi, Kazuhiro Manabe
- Journal Title
  
  Proceedings in the 25th Asian-Pacific Conference on International Accounting Issues
  
  Volume: Conference USB
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 非営利法人の会計主体論2013
- Author(s)
  佐藤倫正
- Journal Title
  
  公益・一般法人
  
  Volume: 第858号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-23330147
[Journal Article] 「成長戦略のための法人税制」2013
- Author(s)
  佐藤倫正
- Journal Title
  
  『税務経理』（時事通信社）
  
  Volume: 第9279号・合併号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] "Time for a Change: A Proposal to Replace the Traditional Accounting Model"2013
- Author(s)
  Jeanne H. Yamamura, Michimasa Satoh
- Journal Title
  
  The 14th Asian Academic Accounting Association Annual Conference , Conference USB
  
  Volume: Conference USB
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「国際会計の概念フレームワーク　研究グループ報告（最終報告）」2013
- Author(s)
  佐藤倫正
- Journal Title
  
  『国際会計研究学会年報』
  
  Volume: 第31号 Pages: 111-117
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「コロラドの共益企業法」2013
- Author(s)
  佐藤倫正
- Journal Title
  
  『税務経理』（時事通信社）
  
  Volume: 第9295号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「フーガーホースト議長の逆襲」2013
- Author(s)
  佐藤倫正
- Journal Title
  
  『税務経理』（時事通信社）
  
  Volume: 第9264号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] ふれあい天童の会計学2013
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理
  
  Volume: 第9247号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-23330147
[Journal Article] “Earnings Quality and Value Relevance in the Convergence of Japan GAAP with the IFRSs,”2013
- Author(s)
  Ichiro Mukai, Satol Nishiumi, Tomohiro Noguchi
- Journal Title
  
  Proceedings in the Conference of National Business and Economics Society
  
  Volume: Conference USB
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「非営利法人の会計主体論」2013
- Author(s)
  佐藤倫正
- Journal Title
  
  『公益・一般法人』
  
  Volume: 第858号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 三元複式簿記の国際展開　－ミラー論文の貢献－2012
- Author(s)
  佐藤倫正
- Journal Title
  
  産業経理
  
  Volume: 第72巻第1号 Pages: 36-46
- NAID
  40019321668
- Data Source
  KAKENHI-PROJECT-23330147
[Journal Article] 三元複式簿記の国際展開-ミラー論文の貢献-2012
- Author(s)
  佐藤倫正
- Journal Title
  
  産業経理
  
  Volume: 第72巻第1号 Pages: 35-46
- NAID
  40019321668
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 「国際会計の大転換」2012
- Author(s)
  佐藤倫正
- Journal Title
  
  佐藤倫正（代表）『国際会計の概念フレームワーク』国際会計研究学会研究グループ最終報告書
  
  Volume: 第6章 Pages: 152-157
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「三元複式簿記の国際展開―ミラー論文の貢献―」2012
- Author(s)
  佐藤倫正
- Journal Title
  
  『産業経理』
  
  Volume: 第72巻第1号 Pages: 35-46
- NAID
  40019321668
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「資金会計論の計算構造」2012
- Author(s)
  佐藤倫正
- Journal Title
  
  北村・新田・柴編『企業会計の計算構造』体系現代会計学（中央経済社）
  
  Volume: 第9章 Pages: 237-288
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「企業主体説への移行」2012
- Author(s)
  佐藤倫正
- Journal Title
  
  佐藤倫正（代表）『国際会計の概念フレームワーク』国際会計研究学会研究グループ最終報告書
  
  Volume: 第4章第1節 Pages: 82-87
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「FASBの概念フレームワーク」2012
- Author(s)
  佐藤倫正
- Journal Title
  
  佐藤倫正（代表）『国際会計の概念フレームワーク』国際会計研究学会研究グループ最終報告書
  
  Volume: 第5章第1節 Pages: 127-134
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 資金会計の国際的展開2012
- Author(s)
  佐藤倫正
- Journal Title
  
  経済科学
  
  Volume: 第59巻第4号 Pages: 1-18
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 「会計が促す新資本主義」2012
- Author(s)
  佐藤倫正
- Journal Title
  
  『税務経理』
  
  Volume: 第9217号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「IFRSの新概念フレームワーク―財務報告の目的―」2012
- Author(s)
  佐藤倫正
- Journal Title
  
  佐藤倫正（代表）『国際会計の概念フレームワーク』国際会計研究学会研究グループ最終報告書
  
  Volume: 第3章第1節 Pages: 25-33
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「国際会計の概念フレームワーク序説」2012
- Author(s)
  佐藤倫正
- Journal Title
  
  佐藤倫正（代表）『国際会計の概念フレームワーク』国際会計研究学会研究グループ最終報告書
  
  Volume: 第1章 Pages: 1-8
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] ホリスティック会計観の実名2012
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理(時事通信社)
  
  Volume: 9158号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] Alternative Accounting Treatment for Corporate Zakat : Preliminary Analysis2011
- Author(s)
  Michimasa Satoh・Aprilia Beta Suandi
- Journal Title
  
  12th Conference of Asian Academic Accounting Association
  
  Volume: Paper263(CD-ROM)
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 国際会計の概念フレームワーク序説2011
- Author(s)
  佐藤倫正
- Journal Title
  
  『国際会計の概念フレームワーク』(国際会計研究学会スタディー・グループ中間報告書)(佐藤倫正代表)
  
  Pages: 1-7
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 資金勘定組織の現代的意義2011
- Author(s)
  佐藤倫正
- Journal Title
  
  日本簿記学会年報
  
  Volume: 第26号 Pages: 28-36
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] イスラム会計における会計主体2011
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理(時事通信社)
  
  Volume: 9125号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] Alternative Accounting Treatment for Corporate Zakat : Preliminary Analysis2011
- Author(s)
  Michimasa Satoh, Aprilia Beta Suandi
- Journal Title
  
  12^<th> Conference of Asian Academic Accounting Association
  
  Volume: 263 Pages: 1-22
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 新しい会計モデルの可能性2010
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理
  
  Volume: 9051号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] IASBの『調整表』の行方2010
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理(時事通信社)
  
  Volume: 9005号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] IASBの『調整表』の行方2010
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理
  
  Volume: 9005号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 資金法で読み解く包括利益2010
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理
  
  Volume: 9020・合併号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 新しい会計モデルの可能性2010
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理(時事通信社)
  
  Volume: 9051号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 新展開をする財務諸表体系2010
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理
  
  Volume: 8976号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 資金会計の国際的展開2010
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理
  
  Volume: 8990・合併号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 資金法で読み解く包括利益2010
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理(時事通信社)
  
  Volume: 9020・合併号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 資金法にもとづく再計算利益の有用性-監査法人交代企業を対象として-2009
- Author(s)
  佐藤倫正
- Journal Title
  
  経済科学
  
  Volume: 第57巻第3号 Pages: 37-50
- NAID
  40016942878
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 株主資本主義の会計モデル2009
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理(時事通信社) 8919号
  
  Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 資金会計の国際的展開2009
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理(時事通信社) 8990号・合併号
  
  Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] Possibility of New Accounting Model for Stakeholder Capitalism in East Asia2009
- Author(s)
  Michimasa Satoh
- Journal Title
  
  Economic and Business Cooperation in North East Asia : Challenges and Opportunities
  
  Pages: 91-110
- NAID
  120006976380
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] Japanese Responses to the Exposure Draft on the Conceptual Framework of Financial Accounting by IASB/FASB : The International Comparison2009
- Author(s)
  Michimasa Satoh, Aprilia Beta Suandi
- Journal Title
  
  10th Conference of Asian Academic Accounting Association
  
  Volume: November 17 Pages: 2048-2076
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 共益資本主義の会計モデル2009
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理
  
  Volume: 8935号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 資金法にもとづく再計算利益の有用性-監査法人交代企業を対象として-2009
- Author(s)
  佐藤倫正
- Journal Title
  
  経済科学第57巻第3号
  
  Pages: 37-50
- NAID
  40016942878
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] Japanese Responses to the Exposure Draft on the Conceptual Framework of Financial Accounting by IASB/FASB : The International Comparison2009
- Author(s)
  Michimasa Satoh
- Journal Title
  
  10th Conference of Asian Academic Accounting Association (CD-ROM)
  
  Pages: 2048-2076
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 新展開をする財務諸表体系2009
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理(時事通信社) 8976号
  
  Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 株主資本主義の会計モデル2009
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理
  
  Volume: 8919号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 共益資本主義の会計モデル2009
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理(時事通信社) 8935号
  
  Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] Usefulness of the Recalculated Earnings Based on Funds Flow Approach-Evidence from Auditor Changes in Japan-2008
- Author(s)
  Michimasa Satoh, Toyotaka Nakagawa, Yuki Yamanishi
- Journal Title
  
  9th Conference of Asian Academic Accounting Association
- NAID
  40016942878
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 監査法人変更企業の決算2008
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理
  
  Volume: 8860号 Pages: 1-1
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 拝啓IASB殿2008
- Author(s)
  佐藤倫正
- Journal Title
  
  税務経理
  
  Volume: 8875号・合併号 Pages: 11-11
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] Usefulness of the Recalculated Earnings Based on Funds Flow Approach-Evidence from Auditor Changes in Japan-2008
- Author(s)
  Michimasa Satoh
- Journal Title
  
  (CD-ROM)
  
  Pages: 1-16
- NAID
  40016942878
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 財務情報の信頼性と利質分析--資金法による利益の再計算2008
- Author(s)
  佐藤倫正
- Journal Title
  
  『財務情報の信頼性』(税務経理協会)
  
  Pages: 215-223
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 財務情報の信頼性と利質分析-資金法による利益の再計算-2008
- Author(s)
  佐藤倫正, 中川豊隆, 友杉・田中・佐藤
- Journal Title
  
  財務情報の信頼性-会計と監査の挑戦-
  
  Volume: 第V部第1章 Pages: 215-223
- Data Source
  KAKENHI-PROJECT-20530406
[Journal Article] 財務情報の信頼性とキャッシュフロー計算書2006
- Author(s)
  佐藤倫生
- Journal Title
  
  経済科学 53・4
  
  Pages: 9-20
- NAID
  120000975567
- Data Source
  KAKENHI-PROJECT-17203031
[Journal Article] 業績報告と資金循環力の測定可能性2006
- Author(s)
  佐藤倫正
- Journal Title
  
  経済科学(名古屋大学) 54・3
  
  Pages: 125-134
- Data Source
  KAKENHI-PROJECT-17203031
[Journal Article] Creditability of Financial Information and the Statement of Cash Flows2006
- Author(s)
  SATOH, Michimasa
- Journal Title
  
  The Economic Science Vol.53, No.4
  
  Pages: 9-20
- NAID
  120000975567
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17203031
[Journal Article] 財務情報の信頼性とキャッシュフロー計算書2006
- Author(s)
  佐藤倫正
- Journal Title
  
  経済科学 53・4
  
  Pages: 9-20
- NAID
  120000975567
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17203031
[Journal Article] 財務諸表の連携と業績報告-日本の選択2005
- Author(s)
  佐藤倫生
- Journal Title
  
  企業会計 57・5
  
  Pages: 4-11
- Data Source
  KAKENHI-PROJECT-17203031
[Journal Article] Value-Relevance of Cash Flow in Japan : Evidence from Nikkei 225 Companies2005
- Author(s)
  SATOH, Michimasa, T. Nakagawa
- Journal Title
  
  6th Asian Accounting Academic Association Paper (CD-ROM)
  
  Pages: 1-11
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17203031
[Journal Article] Value-Relevance of Cash Flow in Japan : Evidence from Nikkei 225Companies2005
- Author(s)
  Michimasa Satoh, Toyotaka Nakagawa
- Journal Title
  
  6^<th> Asian Accounting Academic Association Paper CD-ROM
  
  Pages: 1-11
- Data Source
  KAKENHI-PROJECT-17203031
[Journal Article] Value-Relevance of Cash Flow in Japan: Evidence from Nikkei 225 Companies2005
- Author(s)
  Michimasa Satoh and Toyotaka Nakagawa
- Journal Title
  
  6th Asian Accounting Academic Association Paper CD-ROM
  
  Pages: 1-11
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17203031
[Presentation] 企業会計と非営利会計を統合した会計システム―共益三元簿記の構想と展望―2015
- Author(s)
  佐藤倫正
- Organizer
  非営利法人研究学会東京分科会
- Place of Presentation
  日本大学
- Year and Date
  2015-10-17
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 会計が社会を変える―２１世紀の資本の会計―2015
- Author(s)
  佐藤倫正
- Organizer
  倉敷ロータリークラブ例会
- Place of Presentation
  倉敷国際ホテル（倉敷市）
- Year and Date
  2015-02-26
- Invited
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] Inequality and　the Proprietary Accounting Model : A Proposal for Change2015
- Author(s)
  Michimasa Satoh, Jeanne H. Yamamura
- Organizer
  The 16th Asian Academic Accounting Association Annual Conference
- Place of Presentation
  Holiday Inn Hotel, Bandung（インドネシア）
- Year and Date
  2015-11-17
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] ロバート・アンソニー―会計が社会を変える―2014
- Author(s)
  佐藤倫正
- Organizer
  愛知学院大学秋季公開講座
- Place of Presentation
  愛知学院大学（名古屋市）
- Year and Date
  2014-11-29
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 企業主体論と資金循環力2014
- Author(s)
  佐藤倫正
- Organizer
  経営分析学会秋季大会第30回記念大会
- Place of Presentation
  岐阜経済大学（岐阜県）
- Year and Date
  2014-11-08
- Invited
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] Japanese Auditing in Societal Dilemma ―A Cultural Approach―2014
- Author(s)
  Jeanne H. Yamamura, Michimasa Satoh
- Organizer
  The 15th Asian Academic Accounting Association Annual Conference
- Place of Presentation
  Hotel Crowne Plaza, Bangalore（インド）
- Year and Date
  2014-10-16
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 共益資本主義の会計モデルと企業評価2011
- Author(s)
  佐藤倫正
- Organizer
  日本経営分析学会第28回大会統一論題報告
- Place of Presentation
  於明治大学
- Year and Date
  2011-06-19
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] Alternative Accounting Treatment for Corporate Zakat : Preliminary Analysis2011
- Author(s)
  Michimasa Satoh・Aprilia Beta Suandi
- Organizer
  12th Conference of Asian Academic Accounting Association
- Place of Presentation
  Denpasar, Bali
- Year and Date
  2011-11-10
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] 「共益資本主義の会計モデルと企業評価」統一論題:ポスト株主価値経営と企業評価2011
- Author(s)
  佐藤倫正
- Organizer
  日本経営分析学会第28回大会
- Place of Presentation
  明治大学
- Year and Date
  2011-06-19
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] 共益資本主義の会計モデル2011
- Author(s)
  佐藤倫正
- Organizer
  日本経営分析学会第28回年次大会
- Place of Presentation
  明治大学
- Data Source
  KAKENHI-PROJECT-23330147
[Presentation] 「国際会計の概念フレームワーク」スタディー・クループ中間報告(主査として)2011
- Author(s)
  佐藤倫正
- Organizer
  国際会計研究学会第28回大会
- Place of Presentation
  東京理科大学
- Year and Date
  2011-09-09
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] 共益資本主義の会計モデルと企業評価2011
- Author(s)
  佐藤倫正
- Organizer
  日本経営分析学会第28回年次大会
- Place of Presentation
  明治大学駿河台キャンパス
- Year and Date
  2011-06-19
- Data Source
  KAKENHI-PROJECT-23330147
[Presentation] The Funds Flow Approach of Income Reporting (FAIR) In New Financial Reporting2011
- Author(s)
  Michimasa Satoh
- Organizer
  Research Consortium on Accounting in Asian Region In Collaboration with Business Analysis Association of Japan and Faculty of Business and Accountancy University of Malaya
- Place of Presentation
  University of Malaya, Kuala Lumpur, Malaysia
- Year and Date
  2011-03-11
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] The Funds Flow Approach of Income Reporting(FAIR) In New Financial Reporting2011
- Author(s)
  Michimasa Satoh
- Organizer
  Research Consortium on Accounting in Asian Region in Collaboration with Business Analysis Association of Japan and Faculty of Business and Accountancy
- Place of Presentation
  Kuala Lumpur, Malaysia
- Year and Date
  2011-03-11
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] 資金勘定組織の現代的意義2010
- Author(s)
  佐藤倫正
- Organizer
  第26回簿記学会全国大会
- Place of Presentation
  京都産業大学
- Year and Date
  2010-08-28
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] 資金勘定組織の現代的意義2010
- Author(s)
  佐藤倫正
- Organizer
  第26回簿記学会全国大会統一論題報告
- Place of Presentation
  京都産業大学
- Year and Date
  2010-08-28
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] Possibility of New Accounting Model for Stakeholder Capitalism in East Asia2009
- Author(s)
  Michimasa Satoh
- Organizer
  MERI International Conference 2009 in Celebration of the 30th Anniversary
- Place of Presentation
  Chungnam National University, Daejeon Korea
- Year and Date
  2009-10-08
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] Possibility of New Accounting Model for Stakeholder Capitalism in East Asia2009
- Author(s)
  Michimasa Satoh
- Organizer
  MERI International Conference 2009 in Celebration of the 30th Anniversary(CNU)
- Place of Presentation
  Economics and Management at Chungnam National University, Daejeon Korea
- Year and Date
  2009-10-08
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] Japanese Responses to the Exposure Draft on the Conceptual Framework of Financial Accounting by IASB/FASB : The International Comparison2009
- Author(s)
  Michimasa Satoh
- Organizer
  10th Conference of Asian Academic Accounting Association
- Place of Presentation
  Kadir Has University in Istanbul
- Year and Date
  2009-11-17
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] 国際会計の潮流と経営分析2009
- Author(s)
  佐藤倫正
- Organizer
  日本経営分析学会第26回大会
- Place of Presentation
  東洋大学
- Year and Date
  2009-06-06
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] 投資家による利益の再計算の資金的解釈2009
- Author(s)
  佐藤倫正・中川豊隆
- Organizer
  日本経営分析学会第25回秋季大会
- Place of Presentation
  愛知学院大学
- Year and Date
  2009-10-31
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] Japanese Responses to the Exposure Draft on the Conceptual Framework of Financial Accounting by IASB/FASB : The International Comparison2009
- Author(s)
  Michimasa Satoh, Aprilia Beta Suandi
- Organizer
  10th Conference of Asian Academic Accounting Association
- Place of Presentation
  Istanbul
- Year and Date
  2009-11-17
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] 監査法人の交代と企業評価2008
- Author(s)
  佐藤倫正・木村敏夫・中川豊隆
- Organizer
  日本経営分析学会第25回年次大会
- Place of Presentation
  関西大学
- Year and Date
  2008-05-10
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] Usefulness of the Recalculated Earnings Based on Funds Flow Approach-Evidence from Auditor Changes in Japan-2008
- Author(s)
  Michimasa Satoh
- Organizer
  アジア会計学会第9回大会
- Place of Presentation
  NOVOTEL World Trade Center (Dubai)
- Year and Date
  2008-11-30
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] Usefulness of the Recalculated Earnings Based on Funds Flow Approach-Evidence from Auditor Changes in Japan-2008
- Author(s)
  Michimasa Satoh, Toyotaka Nakagawa, Yuki Yamanishi
- Organizer
  9^<th> Asian Academic Accounting Association
- Place of Presentation
  Dubai
- Year and Date
  2008-11-30
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] 監査法人の交替と企業評価2008
- Author(s)
  佐藤倫正
- Organizer
  経営分析学会第25回年次大会
- Place of Presentation
  関西大学
- Year and Date
  2008-05-10
- Data Source
  KAKENHI-PROJECT-20530406
[Presentation] 新しい財務諸表体系下での企業評価 -資金循環力と利益の再計算-2007
- Author(s)
  佐藤倫正
- Organizer
  日本経営分析学会第23回秋季大会
- Place of Presentation
  岡山大学
- Year and Date
  2007-11-17
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17203031
[Presentation] Corporate Valuations under the New Financial Disclosure System : Cash Flow Approach to the Recalculation of Earnings2007
- Author(s)
  SATOH, Michimasa
- Organizer
  23rd Autumn Conference of Business Analysis Association
- Place of Presentation
  Okayama University
- Year and Date
  2007-11-17
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17203031
[Presentation] "Possibility of New Accounting Model for Stakeholder Capitalism"
- Author(s)
  Michimasa Satoh
- Organizer
  2013 Annual (Fall) Meeting of KIAA
- Place of Presentation
  Sunmoon University in Korea
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] Auditors in Japan: An Evolving Profession
- Author(s)
  Jeanne H. Yamamura and Michimasa Satoh
- Organizer
  13th Conference of Asian Academic Accounting Association
- Place of Presentation
  京都大学
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] “Earnings Quality and Value Relevance in the Convergence of Japan GAAP with the IFRSs,”
- Author(s)
  Ichiro Mukai, Satol Nishiumi, Tomohiro Noguchi
- Organizer
  Conference of National Business and Economics Society
- Place of Presentation
  Muna Lani Bay Hotel, Hawaii USA
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 「会計が促す新資本主義―資金会計のイノベーション―」
- Author(s)
  佐藤倫正
- Organizer
  日本会計研究学会第72回全国大会
- Place of Presentation
  中部大学
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] Possibility of New Accounting Model　for Stakeholder Capitalism
- Author(s)
  Michimasa Satoh
- Organizer
  13th Conference of Asian Academic Accounting Association
- Place of Presentation
  京都大学
- Invited
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] "Time for a Change: A Proposal to Replace the Traditional Accounting Model"
- Author(s)
  Jeanne H. Yamamura, Michimasa Satoh
- Organizer
  The 14th Asian Academic Accounting Association Annual Conference
- Place of Presentation
  Penang, Malaysia Park royal Penang Hotel
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 「国際会計の概念フレームワーク」国際会計研究学会研究グループ最終報告
- Author(s)
  佐藤倫正（代表）、小西範幸、齊野純子、田代樹彦、角ヶ谷典幸、向伊知郎、村田英治、中山重穂
- 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
[Presentation] 「アジア諸国の財務情報のレリバンス比較―Sen(2013)に依拠して―」
- Author(s)
  眞鍋和弘・佐藤倫正
- Organizer
  経営分析学会第30回年次大会
- Place of Presentation
  立教大学池袋キャンバス
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] "Stockholders vs. Stakeholders: Unintended Effects of IFRS Adoption."
- Author(s)
  Jeanne H. Yamamura, Michimasa Satoh
- Organizer
  2013 Western Region Meeting(AAA)
- Place of Presentation
  Hyatt at Fisherman’s Wharf San Francisco, California
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] "Possibility of New Accounting Model for Stakeholder Capitalism"
- Author(s)
  Michimasa Satoh
- Organizer
  The 2nd Corporate Governance International Summit Forum
- Place of Presentation
  Beijing Normal University
- Invited
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 2. "The Relation Between Earnings Quality and Capital Cost: Toward Convergence of JAPAN GAAP with the IFRSs"
- Author(s)
  Ichiro Mukai, Satol Nishiumi, Kazuhiro Manabe
- Organizer
  25th Asian Pacific Conference on International Accounting Issues
- Place of Presentation
  Grand Hyatt Bali, Bali, Indonesia
- Data Source
  KAKENHI-PROJECT-24243053

1. KONISHI Noriyuki (80205434)

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
2. NAKAGAWA Toyotaka (70403467)

# of Collaborated Projects: 1 results

# of Collaborated Products: 5 results
3. MUKOYAMA ATSUO (50200241)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. MIYAMOTO Junjiro (90121053)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. SHIBA Kenji (40154231)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. MORI Michiyo (50220025)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. MUNEOKA Tohru (10411505)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. TAMURA Kazuko (40411491)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. OHNISHI Yasushi (80412120)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 7 results
13. MURATA Eiji (90210038)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
16. SAINO Junko (60311510)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
17. NAKANO Takayuki (70287952)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
19. NISHIUMI Satoru (30387401)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results
20. HIRAGA Masataka (00329070)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
24. ISHII Yasuhiko (70305176)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results
25. OKITSU Hiroyasu (00079279)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
26. IHARA Michiyo (90036038)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
27. HIJIKATA Hisashi (40069711)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
28. TOMOSUGI Yoshimasa (60085074)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
29. KIMURA Shougo (10225039)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
30. TANAKA Hiroshi (10064875)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
31. TOKUGA Yoshihiro (70163970)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
32. 野口晃弘 (90208314)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

SATOH Michimasa 佐藤 倫正

佐藤 論正 サトウ ミチマサ

佐藤 倫生 サトウ ミチマサ

佐藤 倫正 サトウ ミチマサ

SATO Michimasa 佐藤 倫正

Research Projects

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General Research on the Conceptual Framework of International AccountingPrincipal Investigator

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Research on sustainable value and capability of Not-for-Profit Organizations on the basis of accounting

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Theoretical and Empirical Reseach on the Recalculation of Earnings based on Cash Flow ApproachPrincipal Investigator

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Study on Assurance of the Reliability of Financial Information

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地域通貨の会計と会計組織に関する研究Principal Investigator

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The Research of Financial Accounting System in face of Change of Accounting Function

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[Book] 『会計主体論の展開』2014

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[Book] ズバッ！とわかる会計学2014

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[Book] 『国際会計の概念フレームワーク』2012

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[Book] 財務情報の信頼性-会計と監査の挑戦-2008

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[Book] 財務情報の信頼性-会計と監査の挑戦-2008

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[Journal Article] 資料：バルフ・レブ教授特別講演録―会計研究の貢献：これまでの成果と今後の課題2016

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[Journal Article] 格差の会計原因説2016

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[Journal Article] 翻訳：バルフ・レブ教授特別講演－会計研究の貢献：これまでの成果と今後の課題2016

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SATOH Michimasa 佐藤倫正

佐藤論正サトウミチマサ

佐藤倫生サトウミチマサ

佐藤倫正サトウミチマサ

SATO Michimasa 佐藤倫正