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Faculty of Economics and Business, Hokkaido University



KANIE, Akira

Ph.D. (Hokkaido Univ.)
WEB site

My current research is to build a new relationship between audit and corporate governance through elucidating the ideal way of the internal control audit. Based on the results, I intend to build an integrated framework of the audit.

I want you to acquire abilities to develop persuasive ideas by yourself.

SASAKI, Kiyoshi

Corporation Law
B.Econ. (Keio Univ.)
I am mainly engaged in research on the Disclosure of Corporate Affairs and Other Related Matters (Disclosure) system of the Financial Instruments and Exchange Law (Act).


SONO, Shintaro

Foundations of Statistics
Ph.D. (Univ. of Tokyo)
My field is the Foundations of Statistics, and philosophical, logical and mathematical parts of statistics are interesting for scientists and scholars. Especially, Leonard Jimmie Savage’s thought is a landmark in this field. Using Japanese languages, reading and critically interpreting his considerations is my main work.

SUZUKI, Teruyoshi

Corporate Finance
D.Econ. (Kyoto Univ.)

I’m interested in corporate finance which is concerned with how business work, in particular, how they obtain capital, how they allocate the capital and how to value a proposed investment project. To understand the firm’s financial and investment decisions, we need to understand the forces that lead managers to maximize the wealth of shareholders. To value the wealth of shareholders, it is necessary to learn financial economics and option pricing theory. Quantitative methods are essential for us.


Business Administration
D.Econ. (Nagoya Univ.)

I believe that a good dose of Management Theory will open many doors of opportunity my students. Also I thrive on developing theoretically sound research that sparks the imagination and drives one’s motivation.


Financial Accounting
Ph.D. (Hokkaido Univ.)

YOSHIMI, Hiroshi

Ph.D. (Hokkaido Univ.)

My major field is auditing, public sector accounting and accounting ethics. These subjects are traditionally “minor” field in Japan, but now attract attention. I hope students will explore their research problem by themselves, and enjoy their lives.


Associate Professors

AIHARA, Motohiro

Business Organization and Strategy
Ph.D. (Hokkaido Univ.)

He received his Ph.D. from Hokkaido University in 2001, and taught at Nagasaki University (2001-2005) before his present appointment.

He teaches courses in the school on the organization theory and practice, organizational behavior, and research methods.

Throughout his career Aihara has conducted longitudinal research on a variety of organization topics including entrepreneurial activities in industrial districts, management control in the for-profit and the not-for-profit organizations, and multi-sectoral collaboration in addressing and solving social problems.

GOTO, Makoto

Investment Theory
D.Eng. (Waseda Univ.)
WEB site

I live by the words of the pen and the sword. Let’s explore passion and intelligence together!

KASUKABE, Mitsunori

Cost Accounting
Ph.D. (Hokkaido Univ.)

My current research has focused on the development of double account system in the 19th century public utility companies.

KUBO, Junji

Accounting Information
Ph.D. (Hokkaido Univ.)
WEB site
To study accounting is exciting.


Tax Accounting
D.Econ. (Tohoku Univ.)

SHINODA, Tomonari

Management Accounting
D.Econ. (Kyoto Univ.)

My major is management accounting. I discuss all of the topics of management accounting. At present, my research interests mainly concern the gaps between practices and theories on capital investment decision-making. I am also interested in the role of corporate governance systems in business organization. I use both of qualitative and quantitative methods to explore the role and function of accounting systems and governance systems within organizational contexts.


Professors for Accounting Practice

INOUE, Harumi

Tax management
B.A. (Chuo Univ.)
(Certified Public Accountant)

KITAMURA, Yoshitaka

Accounting Information System
B.A. (Hokkaido Univ.)
(Certified Public Accountant)

MATSUO, Daisuke

Auditing Standards
B.A. (Otaru University of Commerce)
(Certified Public Accountant)