TOKUGA Yoshihiro 徳賀 芳弘
  • Professor, Executive Vice President, Dean, Dean (Graduate School)
  • Department of Business Administration, Faculty of Economics and Business Administration
Faculty Profile
Affiliated Academic Societies

IAAER(International Association for Accounting Education and Research)、AAA(American Accounting Association)、EAA(European Accounting Association)

Brief Biography

TOKUGA Yoshihiro earned required credits in the Doctoral Program at the Graduate School of Economics, Kyushu University, and then obtained a PhD in Economics from Kyoto University in 1999. He assumed the position of professor at the Graduate School of Economics, Kyushu University, in 2000 and moved as a professor to the Graduate School of Economics, Kyoto University, in 2002. He concurrently served as a professor at the Graduate School of Management of the same university from 2006. At Kyoto University, he also worked as an assistant director in charge of finance, Dean of the Graduate School of Management, and Director of the Center for East Asian Economic Studies. Afterward, he served as Vice President of Kyoto University for three terms, from 2015 to 2020. In his activities in academic societies, he is now President of the Japan Accounting Association. He has also assumed many president and director positions of academic societies in Japan and abroad, including President of the Asian Academic Accounting Association. He specializes in international accounting and financial accounting. His book Kokusai-kaikei-ron (International Accounting) won the Ota-Kurosawa Prize. He has been long involved in formulating accounting regulations and standards in Japan, serving as Chairperson of the Corporate Accounting Council of the Financial Services Agency, a member of the Certified Public Accountants and Auditing Oversight Board, a member of the Accounting Standards Board of Japan, etc. Since April 2021, he has served as Dean of the Faculty of Economics and Business Administration, the Graduate School of Economics, and the Graduate School of Business Administration, Kyoto University of Advanced Science.

Research Overview

List of Researches
Academic Papers

「のれんの会計処理に関する調査」 第1-4回連載、徳賀芳弘、宮宇地俊岳、山下知晃 共著 、『企業会計』 Vol.71, No.7, pp.105-112, 2019年7月 , Vol.71, No.8, pp.74-80, 2019年8月, Vol.71, No.9, pp.114-121, 2019年9月 , Vol.71, No.10, pp.70-76, 2019年10月。 「外生的会計基準の無機能化-ミャンマーについてのケース・スタディ-」『立教經濟學研究』第72巻第3号、pp.43-78、2019年1月、立教大学。 “Controversies over the Development of Japanese Modified International Standards(JMIS),” Noriyuki Tsunogaya & Yoshihiro Tokuga, pp.299-335, Korean Accounting Review, Vol.40,No.2, April 2015, Korean Accounting Association. “Influence of the Expansion of Fair Valuation on the Contracting Role of Accounting: A Normative Study,” Yoshihiro Tokuga & Yoko Ota,IMES Institute for Monetary and Economic Studies, December 2013, Bank of Japan. 「会計基準における混合会計モデルの検討」『金融研究』第31巻第3号、pp.141-203  、2012年7月、日本銀行金融研究所

Publications

“Accounting Regulation in Japan: Evolution and Development from 2001 to 2015” (Routledge Focus on Accounting and Auditing), Co-authored by Masatsugu Sanada, October, 2019.9, Routledge (108), ISBN036-722-1071.

『京都企業 歴史と空間の産物』徳賀芳弘編著2016年6月 中央経済社(全315頁)、ISBN978-4-502-18551-9.

『財務会計研究の回顧と展望』徳賀芳弘・大日方隆共編著、2013年2月、中央経済社刊(全450頁)、ISBN978-4-502-46800-1.

『企業会計の基礎概念』斎藤静樹・徳賀芳弘責任編集、2011年4月、中央経済社刊 (全522頁)、ISBN978-4-502-23790-4.

『国際会計論-相違と調和』徳賀芳弘著、初版2000年3月、中央経済社刊 (全251頁)、ISBN4-502-17463-7.