Stewardship

Investors

Entity

Humanities & social sciences, Accounting, Accounting

Apr. 2007 - Present
Professor, College of Commerce, Nihon University

Oct. 2004 - Mar. 2007
Professor, Faculty of Economics and Business Administration, Fukushima University

Oct. 2003 - Sep. 2004
Professor, Faculty of Economics, Fukushima University

Apr. 1990 - Sep. 2003
Associate Professor, Faculty of Economics, Fukushima University

Oct. 1987 - Mar. 1990
Lecturer, Faculty of Economics, Fukushima University

1987
Hitotsubashi University, Graduate School, Division of Commerce, Business Administration and Accounting

★The Economic Phenomena the Revenue/Expense View and the Asset/Liability View Represent and the Basic Accounting Concepts
Eiji Murata
會計, Aug. 2022, Not refereed, Invited

★Entity Concepts and Their Conceptual Association with Transactions
村田英治
會計, Jul. 2021, Not refereed, Invited

会計責任と会計計算ー会計における数量計算と価値計算ー
村田英治
會計, Aug. 2023, Not refereed, Invited
Lead

会計理論構築の方法―森田学説とヴァッター学説―
村田英治
安藤英義・新田忠誓編著『森田哲彌学説の研究―一橋会計学の展開―』, Jun. 2020, Refereed, Invited
Lead

The Capital Concept in Corporate Accounting
村田英治
會計, May 2020, Not refereed, Invited
Lead

Changes in the Financial Reporting: Contradiction of Perspectives in Accounting
村田英治
The Study of Business and Industry, Mar. 2020, Refereed, Not invited
Lead

21世紀の会計主体
村田英治
会計・監査ジャーナル, Mar. 2020, Not refereed, Invited
Lead

Reconstruction of Financial Accounting from the Entity Perspective
村田英治
Financial Accounting Research, Aug. 2019, Refereed, Not invited
Lead

Capital Concepts in the Conceptual Framework
Eiji Murata
KAIKEI, May 2019, Not refereed, Invited
Lead

Recent Developments of the Proprietary Theory versus the Entity Theory
村田英治
會計, May 2018, Not refereed, Invited
Lead

IFRS for SMEsの射程―中小企業会計普遍化の可能性―
村田英治
会計・監査ジャーナル, Nov. 2017, Not refereed, Invited
Lead

財務会計における経営者の観点
村田英治
會計, Jan. 2017, Not refereed, Invited
Lead

IFRS導入と中小企業会計基準の将来の方向
村田英治
商学研究, Mar. 2016, Refereed, Invited
Lead

会計主体と会計制度
村田英治
會計, Nov. 2015, Not refereed, Invited
Lead

The Business Model Concept as Manifestation of the Entity Perspective
Eiji Murata
Accounting, Dec. 2014, Not refereed, Invited
Lead

The Significance of the Entity Perspective in the IASB's New Conceptual Framework
Eiji Murata
Accounting, Dec. 2013, Not refereed, Invited
Lead

Accounting Viewpoints in the Context of International Financial Reporting
村田 英治
The Accounting Research, Mar. 2013, Not refereed, Not invited
Lead

受託責任会計と投資意思決定会計
村田 英治
Accounting & Audit Journal, Mar. 2013, Not refereed, Not invited
Lead

An Implication of the Financial Accounting Theory of Robert N. Anthony
村田 英治
The Economic Science, Mar. 2012, Not refereed, Not invited
Lead

Accounting Viewpoints and Income Concepts
村田 英治
Accounting, Nov. 2011, Not refereed, Not invited
Lead

Legal Entities, Taxable Entities, and Reporting Entities
村田 英治
The Study of Accounting, Mar. 2011, Refereed, Not invited
Lead

Subjectivism and Objectivism in Accounting
村田 英治
The Shogaku Ronshu, Mar. 2011, Not refereed, Not invited
Lead

Reconsidering the Stewardship Accounting―What is the Concept "Owners" in Accounting?―
村田 英治
Nihon University Journal of Business, Dec. 2009, Refereed, Not invited
Lead

Significance of the Accounting Equations
村田 英治
KAIKEI, Sep. 2009, Not refereed, Not invited
Lead

A Closer Look at the Entity Concept of Consolidated Financial Statements
村田英治
経理研究（中央大学経理研究所）, Feb. 2009, Not refereed, Not invited
Lead

Classification of Assets in the Conceptual Framework
村田英治
會計, May 2008, Not refereed, Not invited
Lead

Japanese Legal Accounting System and Entity Concepts
村田英治
The Accounting Research, Feb. 2008, Not refereed, Not invited
Lead

A Review of Accounting Viewpoints in a Historical Perspective
村田英治
安藤英義先生退官記念論文集『会計学論考』中央経済社, Jun. 2007, Not refereed, Not invited
Lead

A Study of Entity Concepts
村田英治
Sangyo Keiri, Oct. 2006, Not refereed, Not invited
Lead

The Residual Equity Point of View and Present-Day Accounting
村田英治
The Shogaku Ronshu, Oct. 2006, Refereed, Not invited
Lead

LIFO and Accounting Viewpoints
村田英治
The Shogaku Ronshu, Mar. 2005, Refereed, Not invited
Lead

Realism in Accounting for Business Combination
村田英治
Kaikei, Dec. 2003, Not refereed, Not invited
Lead

Distinction between Capital and Income, and Periodic Cost Allocation as Basic Principles
村田英治
Kaikei, Sep. 2002, Not refereed, Not invited
Lead

Valuation of Subsidiaries' Assets and Liabilities under the Parent Company Approach
村田英治
Kaikei, Oct. 2001, Not refereed, Not invited
Lead

Littleton's Accounting Evolution to 1900 and Present-Day Accounting
村田英治
森田哲彌編著『簿記と企業会計の新展開』中央経済社, May 2000, Not refereed, Not invited
Lead

Development of a Pure Historical Cost Acounting Model in G. R. Husband's Accounting Theory
村田英治
渡辺陽一先生古稀記念論文集『会計学説と会計数値の意味』森山書店, Sep. 1998, Not refereed, Not invited
Lead

Foundations of A. C. Littleton's Historical Cost Accounting Theory
村田英治
Kaikei, Sep. 1997, Not refereed, Not invited
Lead

Realism in Accounting
村田英治
Kaikei, Sep. 1994, Not refereed, Not invited
Lead

Proprietary View or Entity View: A Realistic Approach
村田英治
Kaikei, Dec. 1993, Not refereed, Not invited
Lead

Significance of Matching Concepts
村田英治
森田哲彌先生還暦記念論文集『会計学研究』中央経済社, Feb. 1993, Not refereed, Not invited
Lead

A Review of Accounting Viewpoints
村田英治
Kaikei, Jan. 1992, Not refereed, Not invited
Lead

A Matching Concept in Paton's Accounting Theory
村田英治
Sangyo Keiri, Oct. 1990, Not refereed, Not invited
Lead

A Study of Dynamic Accounting in the U.S.
村田英治
Kaikei, Aug. 1990, Not refereed, Not invited
Lead

Littleton's Matching Concept
村田英治
The Shogaku Ronshu, Feb. 1990, Refereed, Not invited
Lead

Paton's Entity Theory
村田英治
The Shogaku Ronshu, Mar. 1989, Refereed, Not invited
Lead

Characters of Paton's Accounting Theory
村田英治
The Hitotsubashi Review, Sep. 1987, Refereed, Not invited
Lead

国際統合報告論―市場の変化・制度の形成・企業の対応―
古庄修; 古賀智敏; 菊谷正人; 森洋一; 村田英治; 田代樹彦; 姚俊; 戸田統久; 島永和幸; 越智信仁; 向山敦夫; 沖野光二; 池田公司; 平賀正剛, Joint work, 古庄修、古賀智敏、菊谷正人、森洋一、村田英治、田代樹彦、姚俊、戸田統久、島永和幸、越智信仁、向山敦夫、沖野光二、池田公司、平賀正剛
同文舘出版, Mar. 2018, Not refereed

企業の観点による財務会計の再構築
村田英治
財務会計研究学会第12回大会, Oct. 2018, Not invited

IFRS for SMEsの射程―中小企業会計普遍化の境界
村田英治
国際会計研究学会第8回東日本部会, Jun. 2017, Not invited

国際統合報告フレームワークの形成と課題（最終報告）
古庄修、森洋一、村田英治、田代樹彦、中村信男、姚俊、戸田統久、島永和幸、越智信仁、向山敦夫、沖野光二、平賀正剛、池田公司
国際会計研究学会第32回大会, Oct. 2015, Not invited

国際統合フレームワークの形成と課題（中間報告）
古庄修、池田公司、沖野光二、田中樹彦、戸田統久、中村信男、平賀正剛、向山敦夫、村田英治、森洋一
国際会計研究学会第31回研究大会, Aug. 2014, 国際会計研究学会, Not invited

国際会計の概念フレームワーク（最終報告）
佐藤倫正、小西範幸、齊野純子、田代樹彦、角ヶ谷典幸、中山重穂、向伊知郎、村田英治
国際会計研究学会第29回大会, Sep. 2012, 国際会計研究学会, Not invited

国際会計の概念フレームワーク（中間報告）
佐藤倫正、小西範幸、田代樹彦、角ヶ谷範幸、中山重穂、向伊知郎、村田英治
国際会計研究学会第28回大会, Sep. 2011, 国際会計研究学会, Not invited

A Review of Accounting Viewpoints in a Historical Perspective
村田英治
Japan Accounting Association, Sep. 2006, Not invited

Realism in Accounting for Business Combinations
村田英治
Japan Accounting Association, Sep. 2003, Not invited

Realism in Accounting
村田英治
Japan Accounting Association, Jun. 1994, Not invited

Book-Keeping and Accounting Viewpoints
村田英治
The Japan Boki Association, Sep. 1993, Not invited

A Review of Accounting Viewpoints
村田英治
Japan Accounting Association, Sep. 1991, Not invited

Sep. 2015 - Present
財務会計研究学会

Sep. 2009 - Present
Japanese Association for International Accounting Studies

Japan Accounting Association

The Japan Boki Association