Faculty of Business Management
Department of Commercial Science



  • Tel.072-875-3001

Academic background

  1. Nagasaki Prefectural University Faculty of Economics 1995
  2. Kobe University Graduate School, Division of Administration 2001

Academic degrees

  1. 博士(経営学) Kobe University

Current state of research and teaching activities


Research Areas

  1. Accounting

Subject of research

  1. British Railway Accounting Financial Reporting,Depreciation Accounting, Text Mining The study of British railway accounting practices in the 19th century using text mining 1999/04-Present
  2. イギリスガス会計 2015/11-Present


  1. 会計研究者として活躍する女性たち 67-142,244-249 中央経済社 2018/02/10 978-4-502-25061-3
  2. 企業会計の歴史的諸相 創成社 2005/09
  3. 複式簿記の基礎(問題集) 創成社 2004/04
  4. 複式簿記の基礎(テキスト) 税務経理協会 2003/04
  5. 現代会計用語辞典 第2版 税務経理協会 2002/04


  1. Research paper (scientific journal) Only "Influence of fundraising infeasibility on accounting changes : An Investigation into Early Financial Reporting Practices Using Text Mining," Journal of Accounting & Organizational Change, No.9 Spring. Journal of Accounting and Organization Change Vol.9/ No.4, pp.471-489 2013
  2. Research paper (scientific journal) Joint Investigation of Accounting Practices in an Early 19th Century British Railway Company Using Text Mining: The Preparation of Appendices on Expenses and the Problem of Operating Expenses in L&BR. 2011/03
  3. (MISC) Introduction and explanation (bulletin of university, research institution) テキストマイニングを活用した財務報告実務の展開の考察-London and Birmingham鉄道会社の財務報告実務を中心に- 研究紀要(高松大学) 52-53, 39-70 2010/02
  4. Research paper (scientific journal) Only 19世紀中葉イギリス鉄道会社の複会計システム 會計 175/ 4, 535-550 2009/04
  5. Research paper (scientific journal) Only The Role of the Double Account System in British Railway Companies Viewed from Financial Reporting Practices Changed in the Mid-19th Century 12th World Congress of Accounting Historians Ⅱ, 1937-1960 2008/11

Research presentations

  1. Oral presentation(general) Origin of Depreciation Accounting Practice in the UK Gas Companies of the Early 19th Century: With a Focus on Accounting Practices of the Independent Gas and Light Company European Accounting Association Conference 2018 2018/05/30
  2. Oral presentation(general) Investigationin to the adoption of Cost Management Practices in the mid-19th Century British Railway Companies by text Mining 28th Annual EAMSA(Euro Asia Management Studies Association)Conference 2011/11
  3. Oral presentation(general) テキストマイニングを活用した財務報告実務の変化とその背景の検討 第217回日本情報経営学会関西支部例会 2011/10
  4. Oral presentation(general) 会計変更に対する資金調達不確実性の影響 第70回日本会計研究学会 2011/09/19
  5. Oral presentation(general) Investigation on the Development and Background of Financial Reporting Practice at a British Railway Company Using text Mining - The Reduction of the Value of Locomotive and Coaching Stocks and the Release of the Operating Ratio- International Conference on Business Management 2010 2010/08

Memberships of academic societies

  1. 日本会計史学会 2002-Present
  2. 日本会計研究学会 2002-Present
  3. 日本簿記学会 2000-Present

Unused input form4

  1. 会計史研究の展開に関する実証研究:リサーチ・データベースの作成と国際比較 15K03772 General 中野 常男 国士舘大学, 経営学部, 教授 2015 2017
  2. 日本の女性会計研究者の現状と課題に関する理論的・実証的研究ー歴史を踏まえてー 15H03399 General 北村 敬子 中央大学, その他部局等, 名誉教授 2015 2017
  3. 「規制空間」の経路依存性と財閥解体の会計実務 25380631 General 中村 恒彦 桃山学院大学, 経営学部, 准教授 2013 2017
  4. 会計史研究データベースの作成と国際比較 24530560 General 中野 常男 神戸大学, 経営学研究科, 教授 2012 2014

Research Projects (Competitive Research Funds)

  1. Science research expense 会計変化の本質の研究:制度からの実務および理論の展開に対する逆影響の検討を中心に 17K04084 基盤研究(C) General Representative 2017/04/01-2022/03/31
  2. Science research expense 会計変化の本質の研究:テキストマイニングと統計的分析を活用した理論生成過程の考察 26380632 基盤研究(C) General Representative 澤登 千恵 2014-2016
  3. Science research expense テキストマイニング分析に基づく会計変化の本質の研究 23730462 若手研究(B) Representative 2011-2012
  4. Science research expense 検索エンジン・テキストマイニングを活用した財務報告制度生成期の客観的研究 21730392 若手研究(B) Representative 2009-2010