HARA Toshio

J-GLOBAL         Last updated: Mar 1, 2019 at 02:41
HARA Toshio
Yokohama National University
Graduate School of International Social Sciences International Social Sciences Section
Job title
Research funding number

Research Areas


Academic & Professional Experience

Apr 2013
Professor, faculty of International Social Science
Sep 2011
Feb 2012
visiting academic, Cardiff Business School, Cardiff University
Apr 2009
Mar 2014
Professor, Faculty of Business Administration, Yokohama National University
Apr 2007
Mar 2009
Associate Professor, Faculty of Business Administration, Yokohama National University
Apr 2001
Mar 2007
Associate Professor, Faculty of Business Administration, Yokohama National University


Apr 1991
Mar 1994
Graduate School, Division of Commerce, Hitotsubashi University
Apr 1989
Mar 1991
Graduate School, Division of Administration, Yokohama National University
Apr 1985
Mar 1989
Faculty of Management, Yokohama National University

Published Papers

Some issues on the accounting transactions
Toshio Hara
The Japan Boki Association Annual Report   (29)    Jul 2014   [Refereed]
Rethinking Pedagogy in Introductory Accounting
Toshio Hara
Yokohama Business Review   38(3・4) 87-97   Mar 2108
Study on Accounting Information Sysytem
(31) 1-6   Jul 2016
Toshio Hara
Yokohama Business Review   37(1) 129-137   Jun 2016
The New Revenue Recognition Standard and The Accounting for Special Sales Transactions
Toshio Hara
Yokohaka Business Review   36(1) 47-56   Jun 2015
A Review of Bookkeeping Instructon -Some Issues on Closing Entries and Accounting System-
Accounting   179(2) 231-242   Feb 2011
Financial Statement Item and Account Title
Accounting   176(1) 15-24   Jul 2009
Some Issues in Accounting Education: Book-keeping Trivia
Toshio Hara
Yokohama Business Review   29(1・2) 71-81   Sep 2008
A Review of the Double-Entry Accounting System and Accrual Accounting in Public Sector
Government Auditing Review(The Journal of the Board of Audit)   (32) 11-22   Sep 2005
The Problems of Education of Accounting with the CAI System
Shuji Mizoguchi,Hiroyuki Izumi,Masaru Takahashi,Satoru Otaka,Toshio Hara
Yokohama Business Review   26(1) 1-11   Jun 2005
Accounting issues for Compensatory Stock Options
Toshio Hara
Yokohama Business Review   24(1,2) 91-98   2003


Introductory Accounting Education in the UK
Toshio Hara
Yokohaka Business Review   33(1) 61-70   Jun 2012

Books etc

Japan Boki Association   Aug 2016   

Conference Activities & Talks

Some issues in accounting transactions [Invited]
Toshio Hara
Japan Boki Association The 29th Annual Convention   31 Aug 2013   
A Reviw of Bookkeeping Instruction -Some Issues on Closing Entries and Accounting System-
Japan Accounting Association The 69th Annual Convention   9 Sep 2010   

Research Grants & Projects

Japan Society for the Promotion of Science: Grants-in-Aid for Scientific Research
Project Year: Apr 2008 - Mar 2010    Investigator(s): Toshio HARA
The purpose this study is to review of the theory of bookkeeping in Japan, where it has not changed significantly since the double-entry bookkeeping was imported from the UK and the USA early in the Meiji era. More specifically, according to the i...