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. International Accounting
  2. Accounting Education
  3. Financial Accounting

Subject of research

  1. Accounting Education in ASEAN countries 2009/04/01-Present
  2. Accounting Standards and Entity Concepts for Business Combinations 2001/04/01-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 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
  2. 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
  3. Research paper (scientific journal) Only What Should We Contribute to Develop An Effective Accounting Curriculum? International Review of Business 16, 17-32 2016/03
  4. (MISC) Prompt report, short report, and research note, etc. (scientific journal) Joint Social Consciousness, Goals Setting, And Accounting Professional Education The 2015 Hawaii Global Conference on Business and Finance 11/ 1, 238-245 2016/01
  5. Research paper (scientific journal) Joint Students’ Motivation to Study Accounting Subjects: Difference Between Japan and Indonesia Journal of Modern Accounting and Auditing 9/ 8, 1018-1031 2013/08

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. Oral presentation(general) A Study of Student Motivation for Accounting Between the United States and Japan The 2015 Global Conference of Business and Finance 2015/01/05


  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. 研究ゼミナール1
  2. 研究ゼミナール2
  3. 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

Lecture 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