Kiyoshi Yamamoto


Name, Academic Title Kiyoshi Yamamoto, Professor
Major University Management


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With the decline in the population and the increase in competition among institutes of higher education, universities are being called today to become more financially accountable. This is because finance and accounting form the foundation for universities' primary work of education and research. Functionally, university accounting is similar to corporate and government accounting in terms of improving decision-making and accountability and adjusting interests. But university accounting also needs to take into consideration the unique activities and characteristics of universities, namely, the joint production of education and research as well as the medium-term relationship between faculty members and students. I study the finance and accounting of universities from the aspects of both function and activity. I also conduct international comparative studies of governance, management, and accounting in the public sector.