Faculty of Business Management
Department of Business Management


SAITO Masako


  1. 大阪産業大学 経営学部経営学科 専任講師 2006/04/01-Present
  2. 大阪産業大学 経営学部経営学科 准教授 2010/04/01-Present
  3. 大阪産業大学大学院 経営・流通学研究科 准教授 2010/04/01-Present
  4. 大阪産業大学 経営学部経営学科 教授 2017/04/01-Present
  5. 大阪産業大学大学院 経営・流通学研究科 教授 2017/04/01-Present
  6. University of North Texas Department of Accounting, College of Business, Visiting Scholar 2013/08-2014/08

Academic background

  1. Kwansei Gakuin University Faculty of Commerce 2001/03 Graduated
  2. Kwansei Gakuin University Graduate School, Division of Commerce Accounting Doctor prophase 2003/03 Completed
  3. Kwansei Gakuin University Graduate School, Division of Commerce Accounting Doctor later 2008/03 Completed

Academic degrees

  1. 修士(商学) Kwansei Gakuin University 2003/03
  2. 博士(商学) Kwansei Gakuin University 2008/03

Research Areas

  1. Accounting

Research keywords

  1. Financial Accounting
  2. International Accounting
  3. Accounting Education
  4. Business Combinations
  5. Field Study in Indonesia

Subject of research

  1. Accounting Standards and Entity Concepts for Business Combinations 2001/04/01-Present
  2. Accounting Education in ASEAN countries 2009/04/01-Present


  1. インドネシアの会計教育 中央経済社 2015/11
  2. ビジネスを学ぶ基礎ゼミナール 同文舘出版 2015/03
  3. 会計学の研究方法 第10章 アーカイバル研究 中央経済社 2015/03
  4. IFRS国際会計基準の基礎 6-1「企業結合」、6-4「ジョイント・ベンチャー」(第6章 企業集団と財務諸表) 中央経済社 2011/04
  5. ビジネス会計を楽しく学ぶ 中央経済社 2011/02


  1. Research paper (scientific journal) Only 会計人材育成の質的転換に関する考察~インドネシアにおける高等教育政策と国際学術貢献を通じて~ 産業経理 78/ 1, 79-89 2018/04/25
  2. Research paper (international conference proceedings) Joint The Challenge for Accounting Competency Development of Students in Indonesia Proceedings of the 18th Asian Academic Accounting Association Annual Conference 2017 Asian Academic Accounting Association 102-112 2017/11/23 9-772460-509010
  3. Research paper (scientific journal) Only 行動倫理学的アプローチによる会計教育の視座 会計教育研究 4, 66-73 2016/08
  4. Research paper (scientific journal) Joint Global Case Studies in Forensic Accounting Education: The Case of Audit Failures The Journal of Global Business Management 12/ 1, 176-183 2016/04
  5. Research paper (scientific journal) Only What Should We Contribute to Develop An Effective Accounting Curriculum? International Review of Business 16, 17-32 2016/03

Research presentations

  1. Other The Japan Foundation Asia Center Asia Fellowship Report: Educational Materials Development of Bookkeeping toward the Sustainability in Indonesia The Japan Foundation Asia Center 2016 Fellowship Program 2017/10/19 URL
  2. Symposium workshop panel(nominated) How to Make a Good Accounting Research for International Conference and Journal Workshop: Quantitative Research Methods 2017/02/11
  3. Symposium workshop panel(nominated) Curricula for Accounting Education in Japan Workshop: Indonesian National Qualification Framework for Undergraduate of Accounting Program in Curriculum and Syllabus 2017/02/08
  4. Oral presentation(general) A Comparable Study of Student Motivation in Accounting Education Between the United States and Japan 2015 IAS Midyear Meeting, American Accounting Association 2015/01/24
  5. Poster presentation A Case Study: What Should We Learn From Olympus? 12th IAAER World Congress of Educators and Researchers, 2014/11/13


  1. The Best in Session Award Winners (BISA) A Study of Student Motivation for Accounting Between the United States and Japan 2015/01/05
  2. Best Paper Award in International Seminar Strategic Leadership: Green Management, Number:09/002/Semi/XⅡ entitled ”The Influence of Culture, Framing and Agency Problem on Escalation Commitment with Accounting Students” 2012/12/12

Alloted class

  1. Financial Accounting
  2. 研究ゼミナール1
  3. 研究ゼミナール2
  4. 卒業論文ゼミナール

Memberships of academic societies

  1. International Association for Accounting Education & Research 2009-Present
  2. American Accounting Association 2003-Present
  3. Asian Academic Accounting Association 2003-Present
  4. Asian Pacific Conference on International Accounting Issues 2003-Present
  5. International Symposium on Audit Research 2016-Present

Committee Career

  1. (独)日本学術振興会 科学研究費委員会専門委員 2015/12/01-2016/11/30
  2. (独)日本学術振興会 科学研究費委員会専門委員 2014/12/01-2015/11/30

Achievements of non-academic activities

  1. 第9期「税理士のための会計・法律講座」 TKC・関西学院大学 新月プログラム 2012/08/04
  2. 第8期「税理士のための会計・法律講座」 TKC・関西学院大学 新月プログラム 2011/10/29
  3. 第7期「税理士のための会計・法律講座」 TKC・関西学院大学 新月プログラム 2010/09/04
  4. 第6期「税理士のための会計・法律講座」 TKC・関西学院大学 新月プログラム 2009/08/21
  5. 第5期「税理士のための会計・法律講座」 TKC・関西学院大学 新月プログラム 2008/09/12