Personnel Information

写真b

SUGAHARA SATOSHI

Organization
School of Business Administration
Date of Birth
1972
Research Fields, Keywords
会計, 簿記, 会計教育, 中小企業会計
Teaching and Research Fields
現在の研究テーマは、会計教育です。国際財務報告基準(IFRS)の採用下では、職業会計士には専門的な判断力が求められると言われます。私の現在の主要な研究内容は、この専門的な判断力をどのように育成すべきであるかを研究しています。アクティブ・ラーニングを用いた会計教育の方法を開発したり、その教育方法によりどの程度効果があるかを測定したりしています。客観的思考力を測定する調査票を利用したり、インタビューを用いて明らかにしようとしています。また、イタリアなどの大学でも同じような会計教育を職業会計士をめざす学生に対して実践し、日本の学生の学習効果と国際比較なども実施しています。

Graduating School 【 display / non-display

  • 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

  • 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

  • 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

  • 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

  • Affiliation:Hiroshima Shudo University
    Department:Faculty of Commerce
    Title:Professor
    Date:2000.04 - 2016.03

Association Memberships 【 display / non-display

  • 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

  • Academic society name:日本会計研究学会
    Academic country located:Japan

  • Academic society name:アジア会計学会(Asian Academics Accounting Association)

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Research Areas 【 display / non-display

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

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  • 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-Hoon

    DOI: 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 Sumitaka

    DOI: 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 Keita

    DOI: 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

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Books 【 display / non-display

  • 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

  • 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)

  • 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)

  • 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)

  • 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)

  • 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.

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Awards 【 display / non-display

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • Research category:Grant-in-Aid for Young Scientists(B)
    Project year:2011.04 - 2014.03
    Title:会計国際化時代の会計教育に関する研究

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Presentations 【 display / non-display

  • 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)

  • 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)

  • 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)

  • 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)

  • 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)

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Preferred joint research theme 【 display / non-display

  • 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

  • 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

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Committee Memberships 【 display / non-display

  • Organization name:Mediator Accountancy Research
    Committee name:Editorial Board Member

Social Contribution 【 display / non-display

  • Title:Accounting Business Simulation Game
    Date:2015.03

    Description: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。

  • 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

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