SUGAHARA SATOSHI
Graduating School 【 display / non-display 】
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Graduating School:Yokohama National University
Faculty:Faculty of Economics
Course / Major:国際経済学科
Kind of school:University
Date of graduation:1995.03
Completion status:Graduated
Country location code:Japan
Graduate School 【 display / non-display 】
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Graduate school:Yokohama National University
Department:国際開発研究科
Course:国際開発経営
Course completed:Doctor's Course
Date of completion:2000.03
Completion status:Completed
Country:Japan -
Graduate school:Yokohama National University
Department:Graduate School, Division of International Business Law
Course completed:Master's Course
Date of completion:1997.03
Completion status:Completed
Country:Japan
Studying abroad experiences 【 display / non-display 】
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Name of institution: ディーキン大学(Deakin University)
Name of job or career: 客員研究員
Date: 2012.02 - 2012.03 -
Name of institution: シドニー大学(University of Sydney)
Name of job or career: 客員研究員
Date: 2012.01 - 2012.02 -
Name of institution: オーストラリア国立大学(Australian National University)
Name of job or career: 客員研究員
Date: 2004.01 - 2004.03
Degree 【 display / non-display 】
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Degree name:教育学修士(Master of Education)
Classified degree field:Humanities & Social Sciences / Education
Acquisition way:Coursework
Date of acquisition:2011.12 -
Degree name:商学修士(Master of Commerce)
Classified degree field:Humanities & Social Sciences / Commerce
Acquisition way:Coursework
Date of acquisition:2002.12 -
Degree name:学術博士
Classified degree field:Humanities & Social Sciences / Accounting
Conferring institution:Yokohama National University
Acquisition way:Coursework
Date of acquisition:2000.03 -
Degree name:法学修士
Classified degree field:Humanities & Social Sciences / International law
Conferring institution:Yokohama National University
Acquisition way:Coursework
Date of acquisition:1997.03 -
Degree name:国際経済学士
Classified degree field:Humanities & Social Sciences / Economic theory
Conferring institution:Yokohama National University
Acquisition way:Coursework
Date of acquisition:1995.03
Career 【 display / non-display 】
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Affiliation:Hiroshima Shudo University
Department:Faculty of Commerce
Title:Professor
Date:2000.04 - 2016.03
Association Memberships 【 display / non-display 】
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Academic society name:Accounting and Finance Association of Australia and New Zealand
Academic country located:Australia -
Academic society name:中小企業会計学会
Academic country located:Japan -
Academic society name:日本会計教育学会
Academic country located:Japan -
Academic society name:国際会計研究学会
Academic country located:Japan -
Academic society name:日本簿記学会
Academic country located:Japan
Research Areas 【 display / non-display 】
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Research field:Humanities & Social Sciences / Accounting
Research keywords:国際会計教育、中小企業会計
Research Career 【 display / non-display 】
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Research subject: グローバル会計人養成のための国際会計教育方法の構築
Periods of research: 2015.04 - 2019.03
Classification of research form:Individual
Research program:Grant-in-Aid for Scientific Research
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Research subject: 会計国際化時代の会計教育に関する研究
Periods of research: 2011.04 - 2014.03
Field of experts:Humanities & Social Sciences / Accounting
Classification of research form:Individual
Research program:Grant-in-Aid for Scientific Research
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Research subject: The Research Fund for International Accounting Education Standards titled “Exploring Models of Accounting Education and IESs Adoption by Professional Bodies and Tertiary Institutions in Australia, Japan and Sri Lanka” provided by ACCA and IAAER
Periods of research: 2010.10 - 2014.12
Classification of research form:International Collaboration
Research program:The Other Research Programs
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Research subject: 学習スタイルから検討した国際会計教育フレームワークの構築
Periods of research: 2007.04 - 2009.03
Keyword in research subject:学習スタイル、国際会計教育基準
Field of experts:Humanities & Social Sciences / Accounting
Classification of research form:Individual
Research program:Grant-in-Aid for Scientific Research
Papers 【 display / non-display 】
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Title: 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
Journal name: 産研論集(関西学院大学) vol.第50号 (p.25 - 30)
Date of publication: 2023
Author(s): 菅原 智 -
Title: Interaction Effect of Foreign Language and Obedience Pressure on Ethical Judgment in Accounting: Evidence from Japan
Journal name: JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH vol.22 (1) (p.83 - 98)
Date of publication: 2023
Author(s): Sugahara Satoshi, Tsunogaya Noriyuki, Kim Jong-HoonDOI: 10.2308/JIAR-2020-057
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Title: Effect of high school students' perception of accounting on their acceptance of using cloud accounting
Journal name: ACCOUNTING EDUCATION vol.33 (1) (p.46 - 65)
Date of publication: 2022.08
Author(s): Sugahara Satoshi, Kano Keita, Ushio SumitakaDOI: 10.1080/09639284.2022.2114293
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Language: Japanese
Title: An Empirical Study on Cloud Accounting Adopted by Small and Medium-Size Enterprises in Japan
Journal name: Journal of Accounting Resarch for Small- and Medium-sized Entities vol.2022 (8) (p.2 - 13)
Date of publication: 2022
Author(s): Sugahara Satoshi, Kano KeitaDOI: 10.34576/jarsmes.2022.8_2
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Title: 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
Journal name: 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 vol.2022 (p.191 - 210)
Date of publication: 2022
Author(s): 菅原 智, 角ヶ谷 典幸, 金 鐘勲
Books 【 display / non-display 】
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Title: 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
Publisher: 中央経済社
Date of publication: 2021
Author(s): 菅原 智
MISC 【 display / non-display 】
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Language:Japanese
Title:グローバル会計人養成のための国際会計教育フレームワークの構築
Journal name:企業会計 vol.67 (1) (p.47 - 48)
Date of publication:2014.12
Author(s):菅原智Type of publication:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)
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Language:Japanese
Title:会計教育の国際化に関する論点整理
Journal name:企業会計 vol.65 (7) (p.91 - 95)
Date of publication:2013.06
Author(s):菅原智Type of publication:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)
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Language:Japanese
Title:体験学習による会計教育−模擬店経営で学ぶ会計−
Journal name:企業会計 vol.59 (10) (p.61 - 63)
Date of publication:2007.10
Author(s):菅原智Type of publication:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)
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Language:Japanese
Title:中小企業と会計の新しい関係—第3回会計的自立のススメ
Journal name:もみじビジネスサポート vol.9 (春) (p.6 - 9)
Date of publication:2005.04
Author(s):菅原智Type of publication:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)
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Language:Japanese
Title:経営というロール・プレイング・ゲーム
Journal name:はじめての経営学・会計学 (p.232 - 235)
Date of publication:2005.03
Author(s):菅原智Type of publication:Book review, literature introduction, etc.
Awards 【 display / non-display 】
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Prize: Emerald Literati Network 2012 Award of Excellence
Date awarded:2012.05
Award type:Award from publisher, newspaper, foundation, etc.
Awarding organization:Emerald
Award-winner (group):Satoshi Sugahara, Gregory Boland, Evelien Opdicum, Patricia Everet
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Prize: The British Accounting & Finance Association’s Special Interest Group on Accounting Education (BAFA-SIG) Annual Best Paper Prize 2010
Date awarded:2011.02
Country:United Kingdom
Award type:Award from international society, conference, symposium, etc.
Awarding organization:The British Accounting & Finance Association’s Special Interest Group on Accounting Education (BAFA-SIG)
Award-winner (group):Satoshi Sugahara, Gregory Boland
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Prize: The Best Paper on an Education Theme Presented at the IAAER’s 10th World Congress of Accounting Educators, Istanbul, 2006
Date awarded:2006.11
Award type:Award from international society, conference, symposium, etc.
Awarding organization:IAAER
Award-winner (group):Satoshi Sugahara, Gregory Boland, Andrea Cilloni
Research Projects 【 display / non-display 】
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Research category:国際共同研究加速基金(海外連携研究)
Project year:2024.09 - 2029.03
Title:デジタル社会に向けた国際会計教育プログラムの構築:生成AI活用時の判断の実証研究
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Research category:Grant-in-Aid for Scientific Research(C)
Project year:2020.04 - 2024.03
Title:専門的会計判断に対する言語文化的要因の影響プロセスの理論化と会計実務・教育の改善
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Research category:Fund for the Promotion of Joint International Research / Fostering Joint International Research (A)
Project year:2019.04 - 2022.03
Title:国際比較研究に基づくグローバル会計人養成のための国際会計教育方法の構築
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Research category:Grant-in-Aid for Scientific Research(C)
Project year:2015.04 - 2019.03
Title:グローバル会計人養成のための国際会計教育方法の構築
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Project year:2014.02 - 2016.03
Title:グローバル会計人/経営陣育成のための経営意思決定力育成ゲームを用いた国際比較研究
Awarding organization:公益財団法人科学技術融合振興財団
System name:公益財団法人科学技術融合振興財団調査研究費
Presentations 【 display / non-display 】
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Language:English
Conference name:American Accounting Association Annual Meeting
International/Domestic presentation:International presentation
Holding date:2017.08
Title:A thematic analysis of the voluntary disclosure for SME accounting in Japan
Presentation type:Oral presentation (general)
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Language:English
Conference name:Meditari Accountancy Research Conference
International/Domestic presentation:International presentation
Holding date:2016.06
Title:An Empirical Evidence of the Voluntary Disclosure for the SMEs Accounting in Japan: Professional Tax Accountants’ Perspective
Presentation type:Oral presentation (general)
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Language:English
Conference name:The 20th International Euro-Asia Research Conference
International/Domestic presentation:International presentation
Holding date:2015.05
Title:Cultural Influence on Accountant’s Judgment for SMEs Accounting: Further Analysis
Presentation type:Oral presentation (general)
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Language:English
Conference name:European Accounting Association (EAA), 2015 Annual Congress
International/Domestic presentation:International presentation
Holding date:2015.04
Title:Cultural Influence on Accountant’s Judgment for SMEs Accounting
Presentation type:Oral presentation (general)
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Language:English
Conference name:2014 World Council for Curriculum and Instruction (WCCI) Taiwan Chapter Conference
International/Domestic presentation:International presentation
Holding date:2014.09
Title:The effect of the innovative body movement-based teaching to motivate first year business students
Presentation type:Oral presentation (general)
Preferred joint research theme 【 display / non-display 】
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Preferred joint research theme: 会計教育
Joint research form:Cooperative Research with other research organizations including universities.
Possible form for cooperating Industry-Academia Collaboration:No Setting -
Preferred joint research theme: グローバルビジネス人材育成
Joint research form:Cooperative Research with Industry-University research organizations and private agencies.
Possible form for cooperating Industry-Academia Collaboration:Cooperative Research
Teaching Experience (Off-campus) 【 display / non-display 】
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Subject:財務会計論
Institution name:Hiroshima Shudo University -
Subject:初級簿記
Institution name: -
Subject:中級簿記
Institution name:Hiroshima University -
Subject:Active Learning Accounting Course using Lego
Institution name: -
Subject:レゴを使った会計授業
Institution name:Hiroshima City University
Committee Memberships 【 display / non-display 】
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Organization name:Mediator Accountancy Research
Committee name:Editorial Board Member
Social Contribution 【 display / non-display 】
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Title:Accounting Business Simulation Game
Date:2015.03Description:本講義は、パルマ大学の経済学部で経営学および会計学を専攻する学生28人を対象に、集中講義を行った。講義は、ビジネス・ゲームを利用した経営・会計に関する内容であった。損益分岐点分析や財務諸表の作成プロセスから始まり、IAESBのフレームワーク・ベースド・ティーチング・メソッドを応用した教材で授業を展開した。1日当たり2時間を5日間実施した。使用言語は英語であった。
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Title:Accounting Education for Entrepreneurs
Date:2014.08 -
Title:Corporate Governance and Accounting in Japan
Date:2014.05 -
Title:Japanese Culture and Society
Date:2013.11 -
Title:「大会計時代の海に乗り出そう」
Date:2013.11