Personnel Information

写真a

OTA YOSHIYUKI


Title

Professor

Field

Field of Economics

Date of Birth

1959

Mail Address

E-mail address

Research Interests 【 display / non-display

  • Eugen Schmalenbach

  • Dynamic Accounting Theory

  • Financial Accounting

Graduating School 【 display / non-display

  • Nagoya University, Faculty of Economics

    University, 1981, Other, Japan

Graduate School 【 display / non-display

  • Nagoya University, Graduate School, Division of Economics

    Doctor's Course, 1986, Other, Japan

Degree 【 display / non-display

  • Master of Economics, Accounting, Nagoya University, Thesis, 1983.03

Campus Career 【 display / non-display

  • Shiga University Faculty of Economics,Professor, 2001.04 - Now

  • Shiga University Faculty of Economics,Associate Professor (as old post name), 1990.04 - 2001.03

External Career 【 display / non-display

  • Niigata University, Lecturer, Instructor, 1987.05 - 1990.03

  • Nagoya University, Research Assistant, Assistant, 1986.04 - 1987.05

Association Memberships 【 display / non-display

  • American Accounting Association, 1988.10 - Now

Research Areas 【 display / non-display

  • Humanities & Social Sciences / Money and finance

 

Research Career 【 display / non-display

  • Balance Sheet Theory, 1981.04 - Now

    Balance Sheet Evaluation Concepts of Capital Maintenance,Individual

  • History of Accounting Theory, 1981.04 - Now

    accounting theory dynamic static,Individual

  • Income Statement Theory, 1981.04 - Now

    Realisation Matching Recognition,Individual

Papers 【 display / non-display

  • An Examination of Accounting for Research and Development Costs, The Journal of Business Studies(Ryukoku University) The Commemorative Issue on the Retirement of Prof. Ryouji INOUE, vol.45 (3) (p.108 - 125) , 2005.12

    Research paper (bulletin of university, research institution), Single Author

  • A Study of Money and Capital, KAIKEI, vol.161 (1) (p.40 - 55) , 2002.01

    Research paper (scientific journal), Single Author

  • On an Interpretation of "Money (Liquid funds)" and "Capital" in Schmalenbach's Dynamic Accounting Theory, The Hikone Ronso (323) (p.117 - 139) , 2000

    Research paper (bulletin of university, research institution), Single Author

  • Materiality, Zeikei Seminar, vol.44 (2) (p.74 - 79) , 1999

    Research paper (conference, symposium, etc.), Single Author

  • Schmalenbach's Dynamic Accounting Theory-Historical Progress and Its Essence-, The Annuals of Human and Social Sciences(Faculty of Economics, Shiga University), vol.5 (p.129 - 154) , 1998

    Research paper (bulletin of university, research institution), Single Author

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Books 【 display / non-display

  • Income Concept, 1999

    Other, Joint author

  • Reliability on the Information of Price-Level Accounting, 1990

    Other, Other

  • Theory of the Physical Capital Maintenance, 1988

    Other, Sole author

Review Papers 【 display / non-display

  • comparability, freedom from bias, predictability, understandability, quantifiability, 2002.11

    Other, Single Author

Committee Memberships 【 display / non-display

  • American Accounting Association, 1988.10 - Now