KOGA Chitoshi

KOGA Chitoshi

KOGA Chitoshi

Faculty Fellow (until December 31, 2010)

Distinguished Professor, Faculty of Commerce, Doshisha University

Expertise

Financial and International Accounting, Intellectual Capital Management and Finance

Research Projects

Education

1991 Ph.D., Business Administration, Kobe University
1976 Master of Accounting Science, University of Illinois at Urbana-Champaign
1973 M.B.A., Kobe University
1971 Bachelor of Economics, Yamaguchi University

Experience

2010 Faculty of Commerce, Doshisha University
1994 Faculty and Graduate School of Business Administration, Kobe University
1982 Faculty of Business Administration, Ryukoku University
1980 Tax Division, Arthur Young & Co, New York
1979 Audit Division, Coopers & Lybrand, New York

Selected Publications and Papers

Books
Japan Gaap Guide, CCH Asia Pte. Limited, Singapore, 2006

Accounting for Intellectual Assets, Toyokeizai, Tokyo, 2005

Accounting for Company Value Creation, Zeimukeiri, Tokyo, 2000

Accounting for Derivatives (2nd edition), Moriyama, Tokyo, 1999

General Theory of Auditing, Dobunkan, Tokyo, 1990


Papers Published in Refereed Journals
"Breaking taboos": Implementing intellectual assets-based management guidelines" (co-author), Journal of Intellectual Capital, Vol.10 No.4, 2009

"Accounting harmonization and Diffusion of International Accounting Standards: The Japanese Case" (co-author), Globalisation of Accounting Standards, 2008

"The Japanese government’s Capital reporting guideline - What are the challenges for firms and capital market agents?" (co-author), Journal of Intellectual Capital, Special Edition, 2006