Doctor of Business Administration
(Kobe University)

Title

Associate Professor of Financial Accounting and Taxation

Abstract of Research and Education

Research：
My area of expertise is tax accounting. In particular, I research taxation’s impact on corporate investment decisions. The tax system is sometimes used in the form of tax policy (tax incentives) as an incentive to realize social policies such as promoting capital investment, R&D investment, and wage increases. In Japan, various tax policies have been implemented, but we are studying how these systems affect corporate behavior and whether they are genuinely effective as policies.

Education：
As for classes for undergraduate students, I am in charge of the First Year Seminar. I will also be involved in the Accounting Professional Development Program.
For classes for graduate students, I have “Advanced Tax Accounting”. In this class, we read and discuss the paper on the tax system’s impact on corporate behavior. By providing an overview of trends in empirical research of tax accounting, I aim to deepen students’ understanding of major research issues and analytical methods so that they can apply them to their own research.

Details of Research Achievement