STAFF ---- ACCOUNTING Course

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name	Sakichi Otomasa, professor
subjects	<Under Grad.> (Day)Elementary Management Accounting, Basic Seminars, Seiminar (Night)Internship < Grad.School/Major in Modern commerce>
specialization	Management Accounting
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name	Akira SAKAYANAGI, professor
subjects	<Under Grad.>(Day)Introductory Accounting�U, Topics in Accounting, Seminar (Night)Introductory Accounting�T <Grad.School/Major in Modern Commerce>
specialization	Auditing Theory
current studies	Auditor's Choices in the Case of Uncertainties Including Going Concern Problems
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When you intend to produce new ideas, firstly, you have to verity whether or not the already known ones are rational by your own thinking mode. Consequently, you have found that the new ideas are requisite, you will have to clearly demonstrate to others that the new ones are rational by thorough inspections supported by datas. I hope that many students learn the importance of above mentioned process for new things.

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name	Go ISHIKAWA, associate professor
subjects	<Under Grad.> (Day)Introductory Accounting�T, Financial Accounting, Seminar (Night)Seminar <Grad.School/Major in Modern Commerce> Financial Accounting�T
specialization	Financial Accounting
current studies	Accounting Based Reconciliation among Interested Parties, Accounting for Capital, Institutional Accounting
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name	Masako FUTAMURA, associate professor
subjects	<Under Grad.> (Day)Introductry Accounting�T, International Accounting, Seminar <Grad.School/Major in Modern Commerce> Topics in Accounting
specialization	Financial Accounting
current studies	Classification of Non Controlling Interest on the Consolidated Balance Sheet
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name	Shinpei KAMIYAMA, associate professor
subjects	<Under Grad.> (Day)Cost Accounting <Grad.School/Major in Modern Commerce>Management Accounting�T
specialization	Administrative accounting
current studies	Research of the organization characteristic and a budgetary procedure
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	In the accounting lecture, we learn technique of the concrete measurement and management. It is a strength of the accounting that I can learn a more concrete method.

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name	Hiroyoshi ICHIHARA, associate professor
subjects	<Under Grad.> (Day)Introductory Accounting �T, Tax Accounting ,Seminar  (Night) Introductory Accounting �T <Grad.School/Major in Modern Commerce>Financial Accounting �T
specialization	Financial Accounting, Tax Accounting
current studies	Empirical research, Earnings Management, Dividend Policy
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	At OUC, we teach you to solve complex business problems using the conceptual tools of accounting, finance, statistics, economics, and other fundamental business disciplines. Our experience-based learning curriculum gives you the business agility needed to thrive in a world defined by speed and volatility.

　The following staff of Major in Entrepreneurship take charge of the subjict of Accounting course.
　　　Satoshi Hatamoto 　Masahiko Sakai 　

STAFF ---- ACCOUNTING Course

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