Researcher Directory System
| MASATO Nakamura |  |
| School of Policy Studies | |
| Associate Professor |
Last Updated :2025/02/13
Researcher Profile and Settings
Profile and Settings
Name
Name
MASATO Nakamura
Profile & Settings
researchmapURL
Affiliations
Affiliation (Master)
- School of Policy Studies, Associate Professor
- Department of Policy Studies, Associate Professor
- Institute of Business Studies, Researcher
- Graduate School of Economics, Professor
- Graduate School of Humanities and Social Sciences, Professor
Education, Etc.
Education
- Apr. 2011, Mar. 2014, Hokkaido University, Graduate School of Economics and Business Administration, Division of Modern Economics and Management, Doctoral Course, Japan
- Apr. 2009, Mar. 2011, Hokkaido University, Graduate School of Economics and Business Administration, Division of Modern Economics and Management, Master's Course, Japan
Degree
Research Activities
Research Areas, Etc.
Research Areas
Research Interests
Book, papers, etc
Published Papers
- Public Enterprise Accounting and the Argument about Accounting Entity: the Case of Japanese Government Railways
NAKAMURA, Masato
Journal of Public Sector Accounting, The Japan Society of Comparative International Governmental Accounting Research, 24, 2, 43, 55, 2024, refereed, Single Work - Costing of South Manchuria Railway's Factories
NAKAMURA, Masato
Journal of Policy Studies, School of Policy Studies, Chukyo University, 14, 1, 27, 2023, Not refereed, Single Work - Suttsu Railway As a Going Concern
NAKAMURA, Masato
The Annals of Center for Regional Economic and Business Networks, Center for Regional Economic and Business Networks, Faculty of Economics and Business, Hokkaido University, 9, 61, 74, 2020, Not refereed, Single Work - Accounting for "Nationalization of Railways" in Japan
NAKAMURA, Masato
Journal of Policy Studies, School of Business and Public Policies, Chukyo University, 9, 19, 45, 2018, Not refereed, Single Work - Fixed Assets Accounting in Japanese Government Railways: Focusing on Hoju-hi (Supplement Expense)
NAKAMURA, Masato
Yearbook of Accounting History Association, Accounting History Association, Japan, 35, 57, 70, 2018, refereed, Single Work, Before World War II, Japanese Government Railways (JGR) used to charge hoju-hi (supplement expense) instead of applying depreciation methods to fixed assets. Previous studies show that JGR applied a retirement method, within which hoju-hi could be considered a capital expenditure for replacement constructions. However, this seems to contradict financial statements and the idea of keeping physical capital. In order to solve the issue, this study examines the hoju-hi accounting method in detail. Overall, it emerges that JGR debited the retirement loss of old assets directly to the tokuyu-shihon (net assets) account and ascribed the current cost of new assets to revenue as hoju-hi. Moreover, with the aim to keep physical capital, JGR added the hoju-hi to the fixed assets while reserving the same amount as capital. - Transferring Profit to Capital Account in Imperial Government Railways Accounting of Japan: Comparing with Double Account System
NAKAMURA, Masato
Journal of Policy Studies, School of Business and Public Policies, Chukyo University, 7, 75, 97, 2016, Not refereed, Single Work - Fixed Assets Valuation of the South Manchuria Railway
NAKAMURA, Masato
Yearbook of Accounting History Association, Accounting History Association, Japan, 32, 31, 43, 2014, refereed, Single Work, The South Manchuria Railway (SMR) was a railway company which had a characteristic of the operating institution of the leased territory in Manchuria. We can essentially observe the SMR's proper accounting. However, the SMR sometimes practiced arbitrary accounting. Especially, we can find it within fixed assets accounting of the SMR. The SMR wrote down the fixed assets except the land and wrote up the land in March 1928 although the company accounts common rule provided the lower of cost or market method for the fixed assets valuation. The purposes of this accounting treatment were to cancel out valuation loss and gain and to keep the distributable profit. The SMR had to concern reputation from existing shareholders and investors for additional finance, and intended to carry out both an adjustment of the fixed assets and a stable dividend policy. - NAKAMURA, Masato
1, 133, 2014, Not refereed, Single Work - An Inquiry into a Transformation of the Double Account System in Japan: Yon-Kanjo Sei (Four-Accounts System) in Japanese railway companies
NAKAMURA, Masato
Business and Accounting Research, International Conference on Business Management, 1, 61, 70, 2012, refereed, Single Work, Japanese Railway Companies in the Meiji era had been introduced "Yon-Kanjo Sei (Four-Accounts System) ", which was a transformation of the double account system. - Dual Structure of Imperial Government Railway Accounting and Double Account System
NAKAMURA, Masato
Economic Studies, Graduate School of Economics and Business Administration, Hokkaido University, 61, 1,2, 85, 107, 2011, Not refereed, Single Work
Books etc
- Biginner's Accounting
YOSHIMI, Hiroshi (ed.)
Chapter2: Accounting History, Chuokeizai-sha, 2022, 978-4502425011 - History of Railway Accounting in Modern Japan
NAKAMURA, Masato
Dobunkan, 2019, 978-4-495-20891-2 - TAKEDA, Noriyoshi and AIKAWA, Nami (ed.)
2014, 978-4-7944-1476-2
Conference Activities & Talks
- Bookkeeping Education at the Sapporo Agricultural College in 1880's
NAKAMURA, Masato
Japan Boki Association, the 39th Congress in Kansai, 2023, Single Work, Not refereed, Japan Boki Association, the Congress in Kansai, Hiroshima University of Economics - Finance and Accounting of the Japanese Government Railways after "Nationalization of Railways" (1906-1949)
NAKAMURA, Masato
Railway History Society of Japan, the 37th Annual Congress, 2019, Single Work, Not refereed, Railway History Society of Japan, Kushiro Public University of Economics - 2019, Single Work, Not refereed
- NAKAMURA, Masato
2018, Single Work, Not refereed, Chukyo University - Accounting for "Nationalization of Railways" in Japan
NAKAMURA, Masato
2017, Single Work, Not refereed, Research Center for Economic and Business Networks, Hokkaido University, Hokkaido University - NAKAMURA, Masato
2016, Single Work, Not refereed, Accounting History Association, Japan, Hokkai-Gakuen University - NAKAMURA, Masato
2016, Single Work, Not refereed, Meijo University - Historical Study of Railway Accounting in the United Kingdom and Japan
NAKAMURA, Masato
2014, Single Work, Not refereed, Center for Regional Economic and Business Networks, Hokkaido University, Hokkaido University - NAKAMURA, Masato
2014, Single Work, Not refereed, Japan Accounting Association, Yokohama National University - NAKAMURA, Masato
2014, Single Work, Not refereed - NAKAMURA, Masato
2013, Single Work, Not refereed, Accounting History Association, Japan, University of Hyogo - An Inquiry into a Transformation of the Double Account System in Japan
NAKAMURA, Masato
International Conference on Business Management 2012, 2012, Single Work, Not refereed, Gold Coast, Australia
Misc
- NAKAMURA, Masato
Accounting, 76, 6, 126, 127, 202405, Not refereed - NAKAMURA, Masato
Accounting, 76, 5, 118, 119, 202404, Not refereed - (Column6) Depreciation in Japan
NAKAMURA, Masato
Accounting History: 80 Episode, 202004, Not refereed - Accounting of Fixed Assets and Profit in Imperial Government Railways of Japan
NAKAMURA, Masato
Discussion Paper, Series B (Graduate School of Economics and Business Administration, Hokkaido Univ.), 2013-113, 1, 19, 201306, Not refereed
Other Research Activities
Awards & Honors
- 2017, NAKAMURA, Masato, Accounting History Association, Japan, Fixed Assets Accounting in Japanese Government Railways: Focusing on Hoju-hi (Supplement Expense)