Doctor of Business Administration
(Osaka City University)


Professor of Social and Environmental Accounting

Specialized Fields

Social and Environmental Accounting, Financial Analysis and Management.

Fields of Interest

Social and Environmental Management and Accounting, Social Analysis of Accounting

Current Research

  • "Environmental Management Accounting Practice in Japan," in. Rikhardsson,P.M. et al. eds. Implementing Environmental Management Accounting, Springer, 2005, 321-342.
  • “Corporate Environmental Accounting: A Japanese Perspective,” in M.Bennett, J.Bouma and T.Wolters (eds.), Environmental Management Accounting, Kluwer Academic Publishers, 2002,161-173.
  • Interactions between Japanese and International Accounting Academics: The Osaka Experience, Accounting, Auditing and Accountability Journal, Vol.12, No.1, 1999, 69-72.
  • “The Past, Present and Future of Accounting: A Review Essay of Accounting,” (co-authored with N. Sawabe), Organizations and Society: The Inside and Outside of Accounting by Sadao Takatera, Accounting Organizations and Society, Vol.21, No.7/8, 1996, 777-787.
  • A Note on Corporate Social Disclosure in Japan, Accounting, Auditing and Accountability Journal, Vol.4, No.4, 1991, (co-authored with T. Yamagami), 32-39.