Graduate School of Commerce and Management
OBATA Hiroshi
  • Curriculum Vitae
  • Research Results
  • Educational and Social Activities

日本語

Books

1.Evolution of Amoeba Management(Allotment Writing)
pp.141-152 2017
ISBN 978-4-502-21301-4

Paper

1.Entstehung der betriebswirtschaftlichen Kostentheorie in Deutschland
Hitotsubashi Journal of Commerce & Management Vol.23,No.1,pp.81-100 1988 Academic journal
HERMES-IRCiNii
2.Die Mellerowiczsche Kostentheorie im Vergleich mit der Schmalenbachschen Kostentheorie
Hitotsubashi Journal of Commerce & Management Vol.24,No.1,pp.29-39 1989 Academic journal
HERMES-IRCiNii
3.管理会計教育における複式簿記
税経通信 Vol.24,No.31 2014 Academic journal
4.The Social Role of Cost Accounting (Commemorating the Retirement of Professor Mikio Tokai)
Vol.48,No.2,pp.97-109 2013 Bulletin of university, institute, etc.
ISSN 05871654HERMES-IR
5.Public Lectures : Amoeba Management and Cost Accounting
pp.193-201 2013 Bulletin of university, institute, etc.
CiNii
6.From Cost Accounting Standard to Cost and Revenue Accounting Standard
Vol.181,No.2,pp.149-163 2012 Academic journal
ISSN 0387-2963
7.Cost Accounting: From Past to Future
No.54,pp.180-190 2011 Academic journal
ISSN 0387303XCiNii
8.Summarization-process information and nonfinancial information new cost and revenue accounting provides: possibilities of XML-based cost and revenue accounting
Vol.173,No.6,pp.843-854 2008 Academic journal
ISSN 03872963CiNii
9.A study of the relationship between income determination and product costing
Vol.1,No.2,pp.2-8 2006 Bulletin of university, institute, etc.
CiNii
10.A Study on Rummel's Cost Accounting Theory by Yoshijiro Nishida
Vol.131,No.5,pp.528-534 2004 Bulletin of university, institute, etc.
ISSN 0018-2818HERMES-IRCiNii
11.Basic Structure of Object-oriented Cost System
Vol.128,No.4,pp.402-418 2002 Bulletin of university, institute, etc.
ISSN 0018-2818HERMES-IRCiNii
12.Die Entwicklung der produktions- und Kostentheorie und der Kostenrechnung in Deutschland : Eine Uberprufung der Gutenbergschen und Kilgerschen Theorien
Vol.39,pp.223-262 1998 Bulletin of university, institute, etc.
ISSN 0583-1075HERMES-IRCiNii
13.Theoretische Analyse der ErloseinfluBgroBen und theoriegeleitete Gestaltung der Kosten- und Erlosrechnung
Vol.116,No.5,pp.866-879 1996 Bulletin of university, institute, etc.
ISSN 0018-2818HERMES-IRCiNii
14.What is the Consumption of Software?
Vol.110,No.5,pp.780-793 1993 Bulletin of university, institute, etc.
ISSN 0018-2818HERMES-IRCiNii
15.Die Prozesskostenrechnung im Vergleich mit der Grenzplankostenrechnung
Vol.107,No.5,pp.705-724 1992 Bulletin of university, institute, etc.
ISSN 0018-2818HERMES-IRCiNii
16.Konrad Mellerowicz
Vol.103,No.4,pp.382-398 1990 Bulletin of university, institute, etc.
ISSN 0018-2818HERMES-IRCiNii
17.Die empirischen Untersuchungen in der Mellerowiczchen Kostentheorie
Vol.30,pp.259-304 1990 Bulletin of university, institute, etc.
ISSN 0583-1075HERMES-IRCiNii
18.Future Directions for Cost Theory and Cost Accounting
Vol.101,No.4,pp.470-485 1989 Bulletin of university, institute, etc.
ISSN 0018-2818HERMES-IRCiNii
19.Mellerowicz Concept of "Kapitalkosten"
Vol.100,No.5,pp.657-674 1988 Bulletin of university, institute, etc.
ISSN 0018-2818HERMES-IRCiNii
20.The Development of Cost Theory in Germany : From Schmalenbach to Mellerowicz
Vol.99,No.6,pp.747-764 1988 Bulletin of university, institute, etc.
ISSN 0018-2818HERMES-IR
21.Die historische Entwicklung der Schmalenbachschen Kostentheorie und ihre soziookonomischen Hintergrunde
Vol.28,pp.225-381 1988 Bulletin of university, institute, etc.
ISSN 0583-1075HERMES-IRCiNii
22.Die Historische Entwicklung der Kosrenrechnungstheorie in den Schmalenbachschen Arbeiten
Vol.94,No.4,pp.571-590 1985 Bulletin of university, institute, etc.
ISSN 0018-2818HERMES-IRCiNii

Other

1.SYMPOSIUM : Stenographic Records of Discussion at the 70th Annual Convention of the Japan Accounting Association : From Cost Accounting Standard to Cost and Revenue Accounting Standard
Vol.181,No.2,pp.257-285 2012 Academic journal
ISSN 0387-2963CiNii

Past Joint Research and Commissioned Research

NOResearch subjectStyleYearOutline
1.Research on Cost Management Tool based on Objectoriented Cost ModelCommissioned research from business sector2004-2005
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