立教大学

BAI Kazuhiro
Specially Appointed Professor

Ph.D. (Business Administration) Reitaku University

BAI KazuhiroSpecially Appointed Professor

Ph.D. (Business Administration) Reitaku University

My research interests are accounting fields related to companies and society. Specific themes are (1) design and construction of a CSR activity quantification model using accounting methods, and (2) financial reporting process research targeting the generation of integrated information between financial information and non-financial information using ESG / alternative evaluation methods. Is. Currently, I am working on the development of a method for extracting and aggregating CSR-related costs based on the management process and research on the ideal way of integrated reporting as business reporting.

Specialized field

Accounting, CSR accounting, financial reporting process

Current Position

Department of Business Administration
Graduate School of Business Administration Department of Business Administration Master's Program

Educational background

Graduated from Dokkyo University Faculty of Economics, Department of Business Administration Completed Master's Program, Department of Economics and Management Information, Graduate School of Economics, Dokkyo University

Major Research Achievements

Saito, K., Bai, K., Suzuki, M. (2020). Identifying Materiality and Disclosure of Non-Financial Information, Pan-Pacific Management Science 2020, (3), 35-43
times Kazuhiro, Kaori Saito (2019) "New Perspectives on Corporate Value Evaluation and Information Disclosure for Achieving SDGs", Disclosure & IR, Vol.11, 124-132
times Kazuhiro, Tetsuro Yoshida (2018) "A perspective on integrated information generation for companies and society" , Industrial Accounting, Vol.77 №4, 35-45
Bai, K. (2017). Prospects of Financial Reporting for Sustainable Corporate Value Creation, Journal of Management Science, Vol.8, 17-24
times Kazuhiro (2015) " Future financial reporting that contributes to sustainable value creation ”, Accounting, Vol. 187, No. 4, 39-51

Award Funding

Japan Society for Management Accounting Award (Award date: October 11, 2008)
Japan Society for Business Administration Achievement Award (Award date: June 11, 2011)
Japan Society for Business Administration Achievement Award (Award date: October 27, 2012)
All Japan Federation of Management Organization Awards (Award date: September 27, 2017)

Professional Activities

National Accounting School Association (currently National Accounting Education Association) "Computer Accounting Ability Test" Questioning Committee (to March 2004)
Ministry of Economy, Trade and Industry "Study Group on Health Capital Promotion Grand Design" (to March 2008)
Member of the Examination Subcommittee of the Japan Chamber of Commerce and Industry "Electronic Accounting Practical Examination" (to March 2018)
Councilor of the Management Association Related Council (to March 2018)

Interview media

Support for ESG and description / disclosure of non-financial information
SDGs and integrated information

Books

Kazuhiro Double (2005) "Introducing CSR Accounting", Japanese Standards Association

Kazuhiro Double (2008) "Prospects for CSR Accounting", Moriyama Bookstore

Kazuhiro Double (2010) "Bookkeeping System Basics [5th Edition]", Soseisha

Kazutaka Okubo, Ryuji Hishiyama, Nobuko Hiwa, Nobuo Gohara, Tsuneo Matsumoto, Hiroshi Hajime et al. (2008) "Introduction to CSR Management for Office Workers", Daiichi Hoki

Kazuhiro Double (2009) "CSR Management Control: Three Mechanisms Connecting Companies and Society", Reitaku University Press

Kazuhiro Double (2012) "Conditions for Permanent Enterprises: Five Principles for Overcoming Environmental Changes", Reitaku University Press