Organization
School of Economics and Business Administration Department of Economics and Business Administration Associate Professor
Title
Associate Professor
External link
All information, except for affiliations, is reprinted from the information registered on researchmap.
Toru Sato
Degree
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Master ( Yokohama National University )
Research Interests
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Governmental Accounting
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Public Management
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Public Finance
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Public Administration
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Public Governance
Research Areas
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Humanities & Social Sciences / Accounting
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Humanities & Social Sciences / Business administration
Education
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Yokohama National University Graduate School of International Social Sciences
2001.4 - 2003.3
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Yokohama National University College of Business Administration
1997.4 - 2001.3
Research History
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Yokohama City University School of Economics and Business Administration (concurrent) Graduate School of International Management Associate Professor
2025.4
Country：Japan
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Rikkyo University Lecturer Lecturer
2022.4
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Japan Producutivity Center Director Director
2022.4 - 2025.3
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National Institution for Academic Degrees and Quality Enhancement of Higher Education Visiting Fellow Visiting Fellow
2021.4
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National Institution for Academic Degrees and Quality Enhancement of Higher Education Visiting Associate Professor Visiting Associate Professor
2019.4 - 2021.3
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Meiji University Guest Research Fellow Guest Research Fellow
2018.10
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Japan Productivity Center Deputy Director Deputy Director
2018.4 - 2022.3
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Japan Productivity Center Project Manager Project Manager
2011.4 - 2018.3
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Japan Productivity Center Researcher Researcher
2003.4 - 2011.3
Professional Memberships
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The Japan Society of Comparative International Governmental Accounting Research
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American Society for Public Administration
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Japan Accounting Association
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Nippon Urban Management and Local Government Research Association
Committee Memberships
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Sumoto City, Hyogo Board Member of Restructuring Public Facilities
2020.1 - 2022.3
Committee type：Municipal
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The Japan Society of Comparative International Governmental Accounting Research Board Member
2019.9
Committee type：Academic society
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Nagano Prefecture Advisor of Research on Program
2018.4 - 2019.3
Committee type：Municipal
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The Japan Accounting Association Member of Special Committee
2014.9 - 2016.9
Committee type：Academic society
Papers
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Digitalization on Public Governance Invited
SATO Toru
Institute of Business Research College of Economics Nihon University 47 ( 1 ) 13 - 18 2025.3
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The Impact of IT Expence and Assets on Operating Costs in Local Governments Reviewed
ISHIKAWA Keiko, KUROKI Makoto, SATO Toru, YAMAMOTO Kiyoshi
Accounting Progress 2024 ( 25 ) 2024.9
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The Comparison between Japan and ROK on Digitalization of Government
SATO Toru
Chihou zaimu ( 835 ) 120 - 129 2024.1
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The Comparison between Japan and ROK on Digitalization of Government
SATO Toru
Chihou Zaimu ( 834 ) 118 - 131 2023.12
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The Comparison between Japan and ROK on Digitalization of Government
SATO Toru
Chihou zaimu ( 833 ) 131 - 140 2023.11
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Promote the Use of Local Government Accounting Information as Open Dataopen data for municipal accounting information：Focusing on the classification of expense by COFOG Reviewed
UBUKATA Yuichi, SATO Toru, KAWASHIMA Hiroichi
Japan Evaluation Society “Japanese Journal of Evaluation Studies” 22 ( 2 ) 83 - 95 2022.9
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A Study on Best Practices in U.S.; Communities of Excellence and Implications from Best Practices in U.S
SATO Toru
Chihou Zaimu ( 817 ) 108 - 123 2022.7
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A Study on Best Practices in U.S.; City of Germantown on Management
SATO Toru
Chihou Zaimu ( 816 ) 125 - 140 2022.6
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A Study on Best Practices in U.S.; City of Fort Collins on Management
SATO Toru
Chihou Zaimu ( 815 ) 134 - 148 2022.5
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Performance Measurement and Resource Allocation in Higher Education in Japan: The Realization of New Public Management in Japan
TAKENAKA Toru, MIZUTA Kensuke, SATO Toru
ERIC Institutional of Education Science 2022.4
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The trends and problems on the local public accounting; based on survey research of municipalities
ISHIKAWA Keiko, KANEMURA Takafumi, KUROKI Jun, SATO Toru, TANAKA Yuki, MATSUO Takami, YAMAMOTO Kyoshi
Chihou Zaimu ( 795 ) 96 - 110 2020.9
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The application of the new accounting system on public administration in local governments; Why not is the new accounting system promoted to use on public administration? Invited
SATO Toru
Journal of Public Sector Accounting 21 ( 1 ) 79 - 90 2020.3
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The financial condition based on the new accounting system; an empirical study on comparison to the statutory accounting system
SATO Toru
Chihou Zaimu ( 783 ) 60 - 71 2019.9
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The empirical study of impact for budgeting by accounting reform in local governments; based on survey research Reviewed
SATO Toru, MATSUO Takami
Government Auditing Review the Journal of the Board of Audit ( 60 ) 13 - 27 2019.9
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An analysis of introduction on the new accounting system in local governments; based on survey research
ISHIKAWA Keiko, INADA Keisuke, KANEMURA Takafumi, SATO Toru, TANAKA Yuki, MATSUO Takami, YAMAMOTO Kiyoshi
Working Paper Series of College of Economics, Nihon University ( 10 ) 2018.5
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The discussion for using information from the new accounting system in local governments
SAITO Shinya, ISHIZU Toshie, ENDO Naohide, ONOE Eriya, SATO Toru
Chihou Zaimu ( 757 ) 97 - 115 2017.7
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SATO Toru
Chihou Zaimu ( 756 ) 93 - 105 2017.6
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SATO Toru
Chihou Zaimu ( 755 ) 130 - 141 2017.5
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SATO Toru
Chihou Zaimu ( 752 ) 89 - 108 2017.2
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SATO Toru
Chihou Zaimu ( 751 ) 76 - 90 2017.1
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SATO Toru
Chihou Zaimu ( 750 ) 90 - 100 2016.12
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The theory, system and practice on the new accounting system in local governments
Special Committee of The, Japan Accounting Association
The Report of Special Committee of the Japan Accounting Association 2016.9
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The linkage between the comprehensive plan, budget and performance measurement system
SATO Toru, TAMAMURA Masatoshi, NAGASE Koichi
Chihou Gyousei ( 10665 ) 14 - 17 2016.9
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The current conditions, changes and problems of the comprehensive plan in local governments
SATO Toru, TAMAMURA Masatoshi, NAGASE Koichi
Chihou Gyousei ( 10664 ) 10 - 12 2016.8
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A model of performance budget with accrual basis under the current system
SATO Toru
Chihou Zaimu ( 741 ) 127 - 142 2016.3
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The administrative reform on the accounting system in local governments from the perspective of financial efficiency and optimization
SATO Toru
Chihou Zaimu ( 723 ) 49 - 61 2014.8
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An evaluation of administration reform on the accounting system in local governments
SATO Toru
Chihou Zaimu ( 710 ) 59 - 74 2013.8
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The age of toal management system
SATO Toru
Governance ( 143 ) 101 - 101 2013.3
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SATO Toru
Chihou Zaimu ( 697 ) 95 - 108 2012.7
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The current conditions and problems of the comprehensive plan: based on survey research
SATO Toru
Governance ( 134 ) 99 - 99 2012.6
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SATO Toru
Chihou Zaimu ( 686 ) 87 - 98 2011.8
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A role of stock information in local governments
OKADA Yukihiko, SATO Toru
ACCOUNTING 180 ( 1 ) 88 - 100 2011.7
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The reality of the new accounting based on survey research in local governments
SATO Toru
Chihou Zaimu ( 681 ) 18 - 29 2011.3
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The trends and problems of changing the local government accounting system Reviewed
SATO Toru
Journal of Public Sector Accounting 10 ( 2 ) 12 - 27 2009.6
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An analysis of local public finance by the balance sheet and operating cost statement Reviewed
SATO Toru
Journal of Public Sector Accounting 8 ( 2 ) 42 - 55 2007.4
Books
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Financial Management with accounting
EBNDO Naohide, SATO Toru, SEKISITA Hiroki, MIYAMOTO Kaoru（ Role： Joint authorChapter 6 Financial Management in Resilience）
OMUP 2025.3 （ ISBN:9784909933867 ）
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The administration reform of accounting system in local governments
SATO Toru（ Role： Joint authorAccrual basis accounting and strategic planning）
Zeimukeiri Kyoukai 2021.4
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The new era of comprehensive plan
SATO Toru（ Role： Joint authorWhat is the comprehensive plan?; history and status of the comprehensive plan）
Kojinnotomosha 2014.7
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The dictionary of public accounting
SATO Toru（ Role： Joint author）
Gyosei 2011.4
MISC
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Institutional Theory on Higher Educations Management Invited
SATO Toru
228 - 234 2025.3
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Management Theory on Higher Education from NPM Perspective Invited
SATO Toru
217 - 228 2024.3
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Research Report on National General Universities
MIZUTA Kensuke, TAKENAKA Toru, SATO Toru
243 - 261 2024.3
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DX opinion
SATO Toru
2023.8
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Research Report on Internal Resource Allocation in National Universities Invited
SATO Toru
2023.3
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Does NPM improve higher educations? A Systematic Review Invited
SATO Toru
186 - 194 2023.3
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デジタル・ガバメント元年へ Invited
佐藤 亨
地方財務 ( 823 ) 45 - 50 2023.1
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第13章 第4期中期目標・中期計画の分析：3つの重点支援の枠組みの視点から Invited
佐藤 亨
大学改革支援に関する調査研究2021年度プロジェクト報告書（独立行政法人大学改革支援・学位授与機構） 247 - 259 2022.3
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Research Report on Internal Resource Allocation in National Universities Invited
SATO Toru
2022.3
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第8章 第4期中期目標・中期計画に対する他セクターからの示唆 Invited
佐藤 亨
大学改革支援に関する調査研究2020年度プロジェクト報告書（独立行政法人大学改革支援・学位授与機構） 91 - 101 2021.3
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第１１回地方自治体財務書類の全国比較
公益財団法人日本生産性本部
2017.2
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「基礎的自治体の総合計画に関する実態調査」調査結果報告書
公益財団法人日本生産性本部
2016.9
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第８回地方自治体の新公会計制度の導入に関するアンケート調査
公益財団法人日本生産性本部
2016.1
Presentations
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Digitai Transformation and Internal Control in Local Governments
ISHIKAWA Keiko, KUROKI Makoto, SATO Toru, TANAKA Yuki, YAMAMOTO Kiyoshi
2023.9
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Accounting errors and digital transformation for internal control in local governments
ISHIKAWA Keiko, KUROKI Makoto, SATO Toru, TANAKA Yuki, YAMAMOTO Kiyoshi
The 19th CIGAR Conference 2023, Tokyo 2023.6
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Japan Association of Higher Education Research
MIZUTA Kensuke, TAKENAKA Toru, SATO Toru
Internal Resource Allocation in Japanese National Universities 2023.6
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Performance Measurement and Resource Allocation in Japanese National Universities: Are the Concepts of the NPM Properly Implemented?
TAKENAKA Toru, MIZUTA Kensuke, SATO Toru
AEFP 2022 - 47th Annual Conference, Denver, USA Association for Education Finance and Policy (AEFP)
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An Empirical Study on Efficiency of Local Governments by Information Technologies
ISHIKAWA Keiko, KUROKI Makoto, SATO Toru, TANAKA Yuki, YAMAMOTO Kiyoshi
the 81th Annual Conference of Japan Accounting Association 2022.8
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The Analysis on Internal Control in Local Governments
ISHIKAWA Keiko, KUROKI Makoto, SATO Toru, YAMAMOTO Kiyoshi
The 83th Annual Conference of Japan Accounting Association, Waseda University 2024.8
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A Study on Internal Resource Allocation of National Universities
MIZUTA Kensuke, SATO Toru, TAKENAKA Toru
the 25th Annual Conference on Japanese Association of Higher Education Research 2022.5
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Communities of Excellence in United States; The Perspectives of Network Governance
SATO Toru
The 38th on Nippon Urban Management and Local Government Research Association 2021.9
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The local government system and new comprehensive plan trends in Japan Invited
SATO Toru
Strengthening the Public Investment Management System Project in Bangladesh, The Japan International Cooperation Agency, Tokyo 2017.12
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An analysis of introduction on the new accounting system in local governments; based on survey research
ISHIKAWA Keiko, INADA Keisuke, KANEMURA Takafumi, SATO Toru, TANAKA Yuki, MATSUO Takami, YAMAMOTO Kiyoshi
The 76th Annual Conference of Japan Accounting Association, Hiroshima University 2017.9
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The empirical study of impact for budgeting by accounting reform in local governments; based on survey research
SATO Toru, MATSUO Takami
The 76th Annual Conference of Japan Accounting Association, Hiroshima University 2017.9
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Japanese comprehensive plan Invited
SATO Toru
UICDP: Bangladesh, The Japan International Cooperation Agency, Tokyo 2019.10
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The fact of using the new accounting system on management: Why not are local governments the new accounting system using? Invited
SATO Toru
The 22th Annual Conference, The Japan Society of Comparative International Governmental Accounting Research , Yokohama National University 2019.9
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The capacities making the comprehensive plan with the implementation and evaluation Invited
SATO Toru
Workshop to improve the skills of preparing municipal development plans in Nicaragua, The Japan International Cooperation Agency, Kyoto 2019.6
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The implementation and evaluation of comprehensive plan in Japanese local governments Invited
SATO Toru
Workshop to improve the skills of preparing municipal development plans in Nicaragua, The Japan International Cooperation Agency, Kyoto 2019.5
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The advanced cases on the comprehensive plan in Japanese local governments Invited
SATO Toru
Strengthening the Capacities of Local Governments for Development with Community Participation in République de Côte d'Ivoire of The Japan International Cooperation Agency 2017.7
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The theory, system and practice on the new accounting system in local governments Invited
Special Committee of The, Japan Accounting, Association
The 75th Annual Conference of Japan Accounting Association, Shizuoka 2016.9
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The advanced cases on the comprehensive plan in Japanese local governments Invited
SATO Toru
Strengthening the Capacities of Local Governments for Development with Community Participation in République de Côte d'Ivoire of The Japan International Cooperation Agency 2016.7
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The implementation and evaluation and advanced cases on the comprehensive plan in Japanese local governments Invited
SATO Toru
Workshop to improve the skills of preparing municipal development plans in Nicaragua, The Japan International Cooperation Agency, Kyoto 2016.5
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The trends of public administration reform on accounting in local governments: from the perspective of using accounting information
SATO Toru
The 34th Chubu Section Conference of The Japan Society of Comparative International Govermental Accounting Research, Nanzan University 2011.12
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A role of the comprehensive plan and assembly in era of decentralization Invited
SATO Toru
The Training Conference for Assembly Member of Tomi City, Tateshina Town and Komoro City, Nagano 2011.10
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The theory, system and practice on the new accounting system in local governments Invited
The 74th Annual Conference of Japan Accounting Association, Kobe University 2015.9
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The advanced cases on the comprehensive plan in Japanese local governments Invited
SATO Toru
Workshop to improve the skills of preparing municipal development plans in Nicaragua, The Japan International Cooperation Agency, Kyoto 2015.4
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The changing public governance and role of the comprehensive plan in local governments
SATO Toru
The 30th Annual Conference of Nippon Urban Management and Local Government Research Association, University of Hyogo 2013.9
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The problems of public administration reform in in local governments accounting: from the perspective of using accounting information Invited
SATO Toru
The 63th Annual Conference of the Federation of Council on Audit Commission in Japan, Tokyo 2012.9
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The new accounting system in local governments; how to use financial statements and future trends Invited
SATO Toru
Workshop on Local Public Finance of East Area in Saitama Prefecture, Saitama 2011.8
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The new accounting system in local governments; how to use financial statements Invited
SATO Toru
The Council of Receipts and Disbursements in Saitama East Area, Saitama 2011.2
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A role of stock information in local governments
OKADA Yukihiko, SATO Toru
The 69th Annual Conference of Japan Accounting Association, Toyo University 2010.9
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The trends and problems of administration reform on the accounting system in local governments
SATO Toru
The 25th Chubu-Section Conference of The Japan Society of Comparative International Governmental Accounting Research, Nanzan University 2008.12
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A role of the comprehensive plan; from the perspective of public management
SATO Toru
The 28th Annual Conference of Nippon Urban Management and Local Government Research Association, Kansai University 2011.9
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The roles and problems of consolidated financial statements in local governments Invited
SATO Toru
The11th Annual Conference, The Japan Society of Comparative International Governmental Accounting Research , University of Hyogo 2008.9
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A new financial analysis by the balance sheet and operating cost statement; based on survey research
SATO Toru
The 9th Annual Conference, The Japan Society of Comparative International Governmental Accounting Research , Aichi Gakuin University 2006.9
Research Projects
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地方政府の会計・監査・内部統制の新たな枠組の導出－デジタル環境下のパラダイム転換
Grant number：22K01817 2022.4 - 2025.3
日本学術振興会 基盤研究(C) 基盤研究(C)
石川 恵子
Authorship：Coinvestigator(s)
Grant amount：\3770000 （ Direct Cost: \2900000 、 Indirect Cost：\870000 ）
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持続可能な財政運営を企図した自治体財務管理制度と公会計情報の役割の研究
Grant number：19K01988 2019.4 - 2025.3
日本学術振興会 科学研究費助成事業 基盤研究(C)
遠藤 尚秀
Authorship：Coinvestigator(s)
Grant amount：\3640000 （ Direct Cost: \2800000 、 Indirect Cost：\840000 ）
他2023年4月上旬以降もコロナ禍の影響で海外調査が実現できず、関連する先行研究の更なる文献渉猟と、国内自治体向けのアンケート調査を実施した。特にアンケート調査については、一昨年度、国際公会計学会（関西部会、zoom開催）で発表した英国自治体向けに公表された『財務管理規範（Financial Management Code）』における基本的な財務管理基準の報告内容をベースとして、我が国の地方財政制度や自治体財務の現状を加味しつつ、研究分担者とともに下記の要領で実施した。 (本調査は日本学術振興会・科研費JP19K01988の助成を受けた調査）
(1) 調査名 ：地方自治体財務管理についてのアンケート調査、(2) 調査対象：都道府県、政令市、中核市、施行時特例市の全自治体、(3) 調査方法：郵送にて配布、郵送あるいはGoogle Formsにて回収、(4) 調査票配布期間：令和５年４月30日～5月31日、(5) 有効回答数：都道府県（30団体、63.8％）・政令市(10団体、50%)・中核市(32団体、51.6%)・施行時特例市(12団体、52.2%)
上記のアンケート調査をもとに、回答先の一部の自治体においてさらにヒアリング調査も実施し、当該結果を国際公会計学会・第26回全国大会（開催地：千葉商科大学、開催日：令和５年８月5－6日）にて報告した。
結果、財務管理の前提（財務管理責任者の有無・財務管理規程の整備・担当部署の専門性）、中長期財政計画（策定の有無・目標指標他）、財務業績のモニタリング、財務報告の現状等について、現状の把握ができた。引続き、精細な分析を実施していく。 -
The trial of analysis by science on making decision in local governments; the perspective of accounting information and policy decision
2019.4 - 2020.3
Meiji University
KANEMURA Takafumi
Authorship：Coinvestigator(s) Grant type：Competitive
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The theory, system and practice on new accounting system in local governments
Grant number：15H03400 2015.4 - 2018.3
Japan Society for the Promotion of Science Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (B)
YAMAURA Hisashi
Grant type：Competitive
The following issues with regard to the new public accounting reform in Japanese local governments are discussed in this research. This includes research on the theoretical framework and purpose of public accounting; empirical study of the application and practice of the new accounting system in local governments; a survey of utilization of public accounting; a study on the way the local public sector audit should be under the new system; and comparative studies of the new accounting system in Japan and international public sector accounting systems.
Teaching Experience
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Education Seminar
2025.4 Institution：Yokohama City University
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Pre-Seminar
2025.4 Institution：Yokohama City University
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Public Management
2025.4 Institution：Yokohama City University
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ワークショップ（“やっかいな問題（Wicked Problems）”と都市経営（仮称） -ガバナンスの視点から-）
2024.4 Institution：大阪公立大学大学院 都市経営研究科
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Bookkeeping
2022.9 Institution：Rikkyo University
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Governmental Accounting
2022.9 Institution：Rikkyo University
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Book keeping 1
2022.4 Institution：Rikkyo University
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The basic of public management
2017.3 Institution：Cabinet Office
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The basic of new accounting system
2017.3 Institution：Cabinet Office