Hideki Kubota - My portal - researchmap

Profile Information

Affiliation: Faculty of Business Administration, Department of Business Administration, Konan University

Degree: 経営学修士(神戸大学)
博士(経営学)(神戸大学)

J-GLOBAL ID: 200901072039014938
researchmap Member ID: 1000026380

Research Areas

1

Humanities & social sciences / Accounting /

Research History

3

Education

2

- 1980

Kobe University
- 1980

Graduate School, Division of Administration, Kobe University

Misc.

53

欧米制度の移植と日本的会計制度

会計, 164(4) 81-92, 2003
会社経理統制令と経理検査

彦根論叢, (329) 167-182, 2001
金融商品課税と企業会計-ニュージーランドの事例-

彦根論叢, (331) 107-124, 2001
経理近代化の原点としての商工省「財務諸表準則」

彦根論叢, (330) 85-105, 2001
The Ordinance for Control of Corporate Finance and Accounting (Imperial Ordinance No. 680,1940) and the External Audit

Kubota Hideki

The Hikone Ronso, 329(329) 167-182, 2001
The Taxation of Financial Instruments and Business Accounting in New Zealand

Kubota Hideki

The Hikone Ronso, 331(331) 107-124, 2001
The Working Rules of Financial Statements by the Ministry of Commerce and Industry (1934) as a Starting Point of the Business Accounting Modernization in Japan

Kubota Hideki

The Hikone Ronso, 330(330) 85-105, 2001
日本型会計制度の成立-企画院財務諸準則の意義-

彦根論叢, (327) 95-113, 2000
日本における企業経理近代化の系譜

彦根論叢, (323) 103-116, 2000
The Influence of the Working Rules for Financial Statements by the Planning Bureau (Kikakuin) upon the Materilalization of 'Japanese Style' of Accouting

The Hikone Ronso, (327) 95-113, 2000
The Genealogy of the Business Accounting Modernization in Japan

THE HIKONE RONSO, (323) 103-116, 2000
グローバル経済と会計規制

彦根論叢, (318) 49-59, 1999
The Global Economy and the Accounting Regulation

The Hikone Ronso, (318) 49-59, 1999
Derivative Accounting Problems as an Anomaly of "Matching and Attaching Approach"

KUBOTA Hideki

The accounting, 153(1) 51-62, 1998
Derivative Accounting Problems as an Anomaly of "Matching and Attaching Approach"

Accounting, 153(1) 51-62, 1998
資本市場のグローバリゼーションによる市場指向型会計の普遍化と会社規制型会計との調整

彦根論叢, (307) 109-123, 1997
A Generalization of a Market-oriented Accounting with a Globalization of Capital Markets, and its Reconciliation to a Company-regulating Accounting

The Hikone Ronso, (307) 109-123, 1997
「擬制」としての連結財務諸表とその目的

久保田秀樹

産業経理, 56(2) 99-106, 1996
グローバル化時代におけるデリバティブに係るドイツ企業の会計報告

彦根論叢, (301) 129-142, 1996
Consolidated Financial Statements as "Fiction", and the Objectives

The Japan Industrial Management and Accounting, 56(2) 99-106, 1996
Accounting and Reporting on Derivatives of German Big Companies in the Age of Globalization

The Hikone Ronso, (301) 129-142, 1996
市場経済の展開と実現概念の変容

『彦根論叢』, (293) 191-205, 1995
関連当事者に係る情報開示-日米構造協議による開示改善策のその後

企業会計, 47(11) 65-71, 1995
資産・負債アプローチへの移行と金融商品の会計処理

彦根論叢, (297) 41-52, 1995
会計原則の展開における『ASOBAT』の連続性

彦根論叢, (296) 23-35, 1995
金融イノベーションと財務会計

彦根論叢, (295) 1-18, 1995
インフレ会計の展開におけるASOBATの意義

『滋賀大学経済学部年報』, 1 69-77, 1995
The Development of Market Economy and the Change of Realization Concept

(The Hikone Ronso)■.-., (293) 191-205, 1995
The Disclosure on related parties in Japan

Accounting, 47(11) 65-71, 1995
The Shift to the Asset and Liability View of Accounting Profit and Accounting for Financial Instruments

The Hikone Ronso, (297) 41-52, 1995
A Continuity of "A statement of Basic Accounting Theory [ASOBAT]" in the Development of Accounting Principles

The Hikone Ronso, (296) 23-35, 1995
Financial Innovation and Financial Accounting

The Hikone Ronso, (295) 1-18, 1995
The Significance of "(A Statement of Basic Accounting Theory)■.-. [ASOBAT]" for the Development of Inflation Accounting

(the Annals of Human and Social Sciences the Faculty of Economics, Shiga University)■.-., 1 69-77, 1995
「変則性」としての土地の会計処理

『彦根論叢』, (290) 77-89, 1994
会計類型としての「アメリカ型」及び「ドイツ型」の特色

『彦根論叢』, (289) 101-112, 1994
Accounting for Land as 'Anomaly'

(The Hikone Ronso)■.-., (290) 77-89, 1994
Dharacteristics of 'American-Type' and 'German-Type' as Accounting-Types

(The Hikone Ronso)■.-., (289) 101-112, 1994
対応・凝着アプローチと脱産業化経済

彦根論叢, (283-284) 245-260, 1993
簿記・会計シフトと産業化及び証券投資の大衆化

会計, 144(6) 46-57, 1993
産業主義時代の利益概念としての費用・収益型利益概念

彦根論叢, (282) 133-146, 1993
"Matching and Attaching Approach"and the Post-industrial Economy

The Hikone Ronso, (283-284) 245-260, 1993
The Shift from Bookkeeping to Accounting, and Industrialization and Popularization of Security Investiments

KUBOTA Hideki

Accounting, 144(6) 46-57, 1993
The Revenue and Expense View of Accounting Profit as a Profit-view in the Age of Industrialism

Kubota Hideki

The Hikone Ronso, 282(282) 133-146, 1993
計算技法の集積としての発生主義会計と新金融商品

彦根論叢, (276-277) 167-179, 1992
An Accrual Accounting as an Assemblage of Accounting Techniques, and New Financial Instruments

Kubota Hideki

The Hikone Ronso, 276(276-277) 167-179, 1992
会計利益概念としての資産・負債権と企業会計におけるストック中心思考

産業経理, 49(2) 124-130, 1990
A Study on the Asset and Liability View of Accounting Profit

The Japan Industrial Management and Accounting, 49(2) 124-130, 1990
会計方針の変更に関する法規制の在り方-規制方式の日独比較を通して-

会計, 134(4) 63-77, 1988
A Comparative Study of Regulations on Accounting Policy in Japan and West Germany

Accounting, 134(4) 63-77, 1988
所得の実現と所得概念

産業経理, 46(4) 84-91, 1987

More

Books and Other Publications

5

ニュージーランド中小会社の計算公開と監査

武田隆二編著「中小会社の計算公開と監査」, 2000
The Accounting and Audit System for Small Companies NewZealand

Takeda, Ryuji ed. , The Accounting and Audit System for Small Companies, Seibunsya., 2000
『市場経済の展開と発生主義会計の変容』

滋賀大学経済学部研究叢書第26号, 1996
The Development of Market Economy and the Change of Accrual Accounting

1996
『英国会社法-会計と監査-』(1985年及び1989年会社法の計算規定の翻訳)

日本税務研究センター, 1990

Research Projects

2

市場指向型会計に関する研究

その他の研究制度
Study on Market-oriented Accounting

The Other Research Programs