関西学院大学
was a Japanese scholar of international accounting, who served as the 17th President of Kwansei Gakuin University in Japan from 2002 to 2008. He graduated from Kwansei Gakuin University and received his Ph.D. in International Accounting. He was a visiting scholar at the University of Washington in 1977-1979, and a visiting professor at the University of Glasgow in 1991. His research interests are in financial accounting and international accounting.