Organization
Faculty of Informatics Professor
Title
Professor
Contact information
External link
SAITO,Masako
Degree
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博士（商学） ( 2008.3 )
Research Interests
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企業会計
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Business Combinations
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財務諸表分析
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International Accounting
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Accounting Information
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Accounting Education
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Field Study in Indonesia
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Financial Accounting
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会計不正
Research Areas
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Humanities & Social Sciences / Accounting / Financial Accounting, International Accounting, Accounting Education, Accounting Information
Education
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Kwansei Gakuin University Graduate School of Business Administration
- 2008.3
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Kwansei Gakuin University Graduate School of Business Administration
- 2003.3
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Kwansei Gakuin University Faculty of Commerce
- 2001
Research History
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Kansai University Faculty of Informatics Professor
2019.4
Country：Japan
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Osaka Sangyo University Faculty of Business Management Professor
2017.4 - 2019.3
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Osaka Sangyo University Faculty of Business Management 准教授
2010.4 - 2017.3
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Osaka Sangyo University Faculty of Business Management 専任講師
2006.4 - 2010.3
Professional Memberships
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日本会計教育学会
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International Association for Accounting Education & Research
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American Accounting Association
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Asian Academic Accounting Association
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日本内部統制学会
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Japan Accounting Association
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Japanese Association for International Accounting Studies
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Asia-Pacific Management Accounting Association
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Asian Pacific Conference on International Accounting Issues
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Association of Certified Fraud Examiners
Papers
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Technology Transfer of Accounting Education: A Potentiality of International Collaboration in Research with Japan and Indonesia
SAITO,Masako
Bulletin of Japanese Association for International Accounting Studies 2022年度第2号(通号52号): 31-47ページ 2023.7
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An Empirical Analysis for the Determinants of Learning Basic Accounting for First-Year Students Reviewed
Peng TAN, Masako SAITO
International Review of Business ( 22 ) 43- - 63 2022.3
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The Influence on Ethical Thinking Toward Effective Accounting Education Reviewed
Masako SAITO
Journal of Business and Economics 12 ( 1 ) 1 - 15 2021.1
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A Study on the Basic Structure of Bookkeeping Textbooks Reviewed
34 ( 1・2 ) 33 - 44 2020.6
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An Empirical Study on the Learning Environment of Bookkeeping and Accounting in Higher Education Reviewed
Yukari KAWAI, Masako SAITO
Business Studies, Faculty of Business Administration, Komazawa University ( 49 ) 39 - 72 2020.3
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A Study for the Educational Materials of Bookkeeping and Accounting in Japan Reviewed
Yukari KAWAI, Masako SAITO
The Review of Economics and Business Management ( 46 ) 99 - 108 2019.3
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会計人材育成の質的転換に関する考察～インドネシアにおける高等教育政策と国際学術貢献を通じて～ Invited
Masako SAITO
産業経理 78 ( 1 ) 79 - 89 2018.4
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The Challenge for Accounting Competency Development of Students in Indonesia Reviewed
Masako SAITO, Sekar MAYANGSARI
Proceedings of the 18th Asian Academic Accounting Association Annual Conference 2017 102 - 112 2017.11
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齋藤雅子
会計教育研究（日本会計教育学会） ( 4 ) 66 - 73 2016.7
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Global Case Studies in Forensic Accounting Education: The Case of Audit Failures Reviewed
Masako SAITO, Teresa L. CONOVER
The Journal of Global Business Management 12 ( 1 ) 176 - 183 2016.4
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What Should We Contribute to Develop An Effective Accounting Curriculum? Reviewed
Masako SAITO
International Review of Business No.16, pp.17-32 ( 16 ) 17 - 32 2016.3
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Social Consciousness, Goals Setting, And Accounting Professional Education Reviewed
Masako SAITO, Allison McLeod
The 2015 Hawaii Global Conference on Business and Finance 11 ( 1 ) 238 - 245 2016.1
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A Study for Students’Motivation of Accounting between the United States and Japan Reviewed
Masako SAITO, Allison McLeod
2015 Global Conference on Business and Finance Proceedings 10 ( 1 ) 135 - 136 2015.1
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Students’Motivation to Study Accounting Subjects: Difference Between Japan and Indonesia Reviewed
Masako SAITO, Sekar MAYANGSARI
Journal of Modern Accounting and Auditing Vol.9 No.8 ( 8 ) 1018 - 1031 2013.8
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A Change for the Accounting Theory and Financial Reporting Reviewed
Masako SAITO
Journal of Business Administration, Osaka Sangyo University 14 ( 1 ) 17 - 27 2012.10
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Accounting Education for the Implementation of IFRS in Indonesia Reviewed
Masako SAITO, Kazuo HIRAMATSU, Sekar MAYANGSARI
International Review of Business ( 12 ) 1 - 21 2012.3
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IFRS Conceptual Framework and Accounting Entity Reviewed
Masako SAITO
Journal of Business Administration, Osaka Sangyo University 11 ( 2 ) 51 - 60 2010.2
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Masako SAITO
Journal of Business Administration, Osaka Sangyo University 10 ( 3 ) 181 - 192 2009.6
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The Definition of Reporting Entity Concept
Masako SAITO
Accounting 175 ( 6 ) 70 - 83 2009.6
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The Effect of Regulatory Changes for Business Combinations in Japan
Masako SAITO
International Review of Business ( 8 ) 41 - 54 2006.3
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企業結合と共同支配に関する考察 Reviewed
齋藤雅子
Accounting Progress ( 6 ) 103 - 114 2005.9
Books
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データから企業を読み解く経営分析入門
齋藤雅子, 河合由佳理（ Role： Joint author代表執筆, 第1部）
同文舘出版 2025.4 （ ISBN:9784495210717 ）
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データサイエンティストに求められるビジネスリテラシー ―情報がビジネスを生み出し、マネジメントを支え、社会を変える－
（ Role： Sole author）
同文舘出版 2024.4 （ ISBN:9784495390860 ）
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ＩＦＲＳ国際会計基準の基礎（第６版） 2011年第1版~2020年第6版
平松一夫監修, 齋藤雅子（ Role： Contributor）
中央経済社 2020.9
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Accounting Education in Indonesia
Masako SAITO, Sekar MAYANGSARI, Kazuo HIRAMATSU（ Role： Joint author）
中央経済社 2015.11
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ビジネスを学ぶ基礎ゼミナール
齋藤雅子（ Role： Sole author）
同文舘出版 2015.3
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Research Methods of Accounting (Malcom Smith）
SAITO,Masako（ Role： Translator/Editor第10章 アーカイバル研究）
中央経済社 2015.3
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ビジネス会計を楽しく学ぶ
齋藤雅子（ Role： Sole author）
中央経済社 2011.2
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事例でわかる企業分析
平松一夫, 井上浩一, 山地範明編著（ Role： Contributor第４章「安全性・成長性分析」）
東京経済情報出版 2009.4
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企業結合会計の論点－持分プーリング法容認を考える－
齋藤雅子（ Role： Sole author）
中央経済社 2008.12
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財務諸表論（初版） 2006年初版~2008年第2版
平松一夫編著（ Role： Contributor第２３章「企業結合と会社分割」）
東京経済情報出版 2008.9
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国際財務報告論－会計基準の収斂と新たな展開－
平松一夫編著（ Role： Contributor第１０章「企業結合会計に関わる収斂と対立」）
中央経済社 2007.8
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基本簿記ワークブック（第２版）
関西学院大学会計学研究室編（ Role： Contributor第19章・第20章）
中央経済社 2006.4
Presentations
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Good Accounting Research for International Conference and Journal
SAITO,Masako
University of Islam Negeri-Syarif Kasim 2018.3
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(Final report): Developing Teaching Materials for the Sustainable Development of Accounting and Bookkeeping Education in Indonesia
SAITO, Masako
The Japan Foundation Asia Center 2017.5
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The Effect of Regulatory Changes and Management Behaviors for Business Combinations in Japan
SAITO,Masako
The 16th Asian-Pacific Conference on Accounting Issues 2014.11
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The Influence of Culture, Framing and Agency Problem on Escalation Commitment with Accounting Students
SAITO,Masako, MAYANGSARI,Sekar
International Seminar Strategic Leadership: Green Management 2012.12
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Students’ Motivation to Study Accounting Subjects
SAITO,Masako, HIRAMATSU,Kazuo, MAYANGSARI,Sekar
The 13th Asian Academic Accounting Association 2012.11
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支配概念の発展と理論的含意
齋藤雅子
日本会計研究学会第７１回全国大会 2012.8
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Curriculum Preparation toward IFRS Convergence Workshop
SAITO,Masako
Merdeka Malang University 2010.11
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リポーティング・エンティティの概念化
齋藤雅子
日本会計研究学会第67回全国大会自由論題報告 2008.9
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企業結合と共同支配に関する考察
齋藤雅子
日本会計研究学会第６３回全国大会 2004.9
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会計教育の国際移転を考える－インドネシア次世代高等教育基盤の形成に向けて
齋藤雅子
国際会計研究学会 第39 回研究大会 統一論題報告 2022.10
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A Comparative Study For The Learning Objectives And Self-Consciousness Of Students In Introductory Accounting
Yukari KAWAI, Masako SAITO
Asia-Pacific Management Accounting Association (APMAA) 2021 Annual Conference 2021.11
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The Development of Case Assignment in Forensic Accounting Education
Masako SAITO, Sekar MAYANGSARI
International Conference on Marketing, Accounting and Economics (ICMAE): Sustainable Business in Digital Era 2020.2
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The Impact on Ethical Thinking in Effective Accounting Education
Masako SAITO
The 2020 Global Conference on Business and Finance 2020.1
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２０世紀における日本の簿記教材の特徴に関する考察
日本会計研究学会第６８回関西部会 2018.12 日本会計研究学会
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わが国の簿記教材に関する傾向分析
Yukari KAWAI, Masako SAITO
日本会計研究学会第７７回全国大会 2018.9
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Masako Saito
The Japan Foundation Asia Center 2016 Fellowship Program 2017.10 The Japan Foundation Asia Center
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A Comparable Study of Student Motivation in Accounting Education Between the United States and Japan International conference
Masako SAITO, Allison McLEOD
2015 IAS Midyear Meeting, American Accounting Association 2015.1
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Student' Motivation to Study Accounting Subjects: Difference between Japan and Indonesia International conference
Masako SAITO, Sekar MAYANGSARI, Kazuo Hiramatsu
The 13th Asian Academic Accounting Association 2012.11
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The Influence of Culture, Framing and Agency Problem on Escalation of Commitment International conference
Masako SAITO, Sekar MAYANGSARI
The 24th Asian-Pacific Conference on International Accounting Issues 2012.10
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The Academic Research for Accounting Education toward IFRS Implementation in Indonesia International conference
Masako SAITO, Kazuo HIRAMATSU, Sekar MAYANGSARI
The 12th Asian Academic Accounting Association 2011.10
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リポーティングエンティティの概念化
齋藤雅子
日本会計研究学会第６７回全国大会 2008.9
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The Effect of Regulatory Changes And Management Behaviors for Business Combinations in Japan International conference
Masako SAITO
The 16th Asian-Pacific Conference for Accounting Issues 2004.11
Awards
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The Best in Session Award, Masako Saito, “The Impact on Ethical Thinking in Effective Accounting Education"
2020.1 The 2020 Global Conference on Business and Finance, USA
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The Best in Session Award, Masako Saito & Allison McLeod, “Social Consciousness, Goals Setting, and Accounting Professional Education”
2016.1 The 2016 Global Conference on Business and Finance, USA
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The Best Paper Award, International Seminar Strategic Leadership: Green Management, Masako Saito & Sekar Mayangsari, “The Influence of Culture, Framing and Agency Problem on Escalation Commitment with Accounting Students,” Number: 09/002/Semi/Xǁ
2012.12 Mercu Buana University, Indonesia
Research Projects
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情報利活用能力の実装を目指す会計教育の新機軸
2023 - 2026
日本学術振興会 科学研究費助成事業
SAITO, Masako
Authorship：Principal investigator
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教育技術移転アプローチによるインドネシア会計教育基盤の形成
2017 - 2021
SAITO, Masako
Authorship：Principal investigator Grant type：Competitive
Grant amount：\1040000 （ Direct Cost: \800000 、 Indirect Cost：\240000 ）
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Developing teaching materials for the sustainable development of accounting and bookkeeping education in Indonesia
2017
The Japan Foundation Asia Center Asia Fellowship FY2016
SAITO, Masako
Authorship：Principal investigator
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会計犯罪の撲滅に向けたケーススタディメソッドの確立
2015 - 2017
SAITO, Masako
Authorship：Principal investigator Grant type：Competitive
Grant amount：\650000 （ Direct Cost: \500000 、 Indirect Cost：\150000 ）
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International Comparative Study for the Development of Accounting Education
2010 - 2013
SAITO, Masako
Authorship：Principal investigator Grant type：Competitive
Grant amount：\2470000 （ Direct Cost: \1900000 、 Indirect Cost：\570000 ）
Social Activities
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Reviewer, Media Riset Akuntansi, Auditing & Informasi, Trisakti University, Jakarta, Indonesia
2023.5 - Present
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Editorial Advisory Board Member, Accounting & Taxation, IBFR, USA
Role(s)： Editer
2021.9 - Present
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Moderator, International Conference Management, Accounting and Economics: Sustainable Business in Digital Era, Jakarta, Indonesia
2020.2
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Advisory Board Member, International Conference Management, Accounting and Economics: Sustainable Business in Digital Era, Jakarta, Indonesia
2020.2
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Reviewer, Media Riset Akuntansi, Auditing & Informasi, Trisakti University, Jakarta, Indonesia
2019.3
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Reviewer, Media Riset Akuntansi, Auditing & Informasi, Trisakti University, Jakarta, Indonesia
2018.8
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Reviewer (International Accounting Section), The 2018 American Accounting Association Annual Meeting, Washington, DC, USA
2018.1 - 2018.2
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（独）日本学術振興会・特別研究員等審査会専門委員
2017.8 - 2018.7
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Reviewer, Accounting Research Journal, Emerald Publishing, Melbourne, Australia
2016.10 - 2016.11
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Reviewer (JIAR), The 2016 Journal of International Accounting Research, Augsburg, Germany
2016.4 - 2016.5
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Reviewer (International Accounting Section & Forensic Accounting Section), The 2016 American Accounting Association Annual Meeting, New York, USA
2016.1 - 2016.2
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（独）日本学術振興会・科学研究費委員会専門委員
2015.12 - 2017.11
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Reviewer (Forensic Accounting Section), The 2015 American Accounting Association Annual Meeting, Chicago, USA
2014.12 - 2015.1