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Manabu Sakagami

Associate Professor
Joined OCU in 1994

B.A. in Social Science, Waseda University, 1988
M.A. in Commerce, Waseda University, 1991

Professional Experince
1997 - Present, Associate Professor, Osaka City University
1995 - 1997, Assistant Professor, Osaka City University
1994 - 1995, Lecturer, Osaka City University

Course Taught
Accounting Information Systems (Undergraduate)
Information System Auditing (Undergraduate)
Systems Methodologies (Master)
Accounting Information Systems (Master)

Research Interest
Events Based Accounting Theory
Electric Disclosure in use of XBRL
Qualitative Analysis of Annual Report by Text Mining
Experimental Research for Accounting Information User Behavior

Selected Publications

  • Manabu Sakagami and Yoshiko Shirata (eds.), 2003. Prepareing Financial Statements in use of XBRL, Nikkei Publishing. (in Japanese)
  • Yoshiko Shirata and Manabu Sakagami, 2005. "Going Concern Criteria: Empirical Analysis of Qualitative Financial Data by Text Mining," Final Report of Study Group on Going Concern Model, Japan Accounting Association.
  • Manabu Sakagami, 2004. "Significance of XBRL in Electric Filing," Sogo Zeisei Kenkyu, No. 11, pp. 216-232. (in Japanese)
  • Manabu Sakagami, 2004. "Characteristics of Information User and Choice of Accounting Disclosure: An Experimental Approach," Kaikei, Vol. 166 No. 6, pp. 45-57.
  • Manabu Sakagami, 2004. "Extension of Electric Disclosure Using XBRL," Contemporary Disclosure Research, No. 5, pp. 1-10.
  • Manabu Sakagami, Hiroshi Yoshimi and Hiroshi Okano, 1999. "Japanese Accounting Profession in Transition,” Accounting, Auditing and Accountability Journal, Vol. 12 No. 3, pp. 340-357.

Presentation at Conference and Workshop

  • Shin'ya Okuda, Manabu Sakagami and Atsushi Shiiba, 2005. "Valuation of the Profit Available for Dividend," The 17th Asia Pacific Conference on International Accounting Issues, Victoria University of Wellington, New Zealand.
  • Manabu Sakagami, 2005. "XBRL: Its Significance for the Electronic Tax Filing System", International Conference of Korean Academic Society of Taxation, Namseoul University, Chonan Korea.
  • Manabu Sakagami, 2004. "XBRL and Financial Information Supply Chain," Seminar on Global Supply Chain Management, University of Melbourne, Melbourne Australia.
  • Yoshiko Shirata and Manabu Sakagami, 2004. "Going Concern Criteria: Empirical Analysis of Qualitative Financial Data by Text Mining," Business School Workshop, University of Hawaii, Honolulu, U.S.A.
  • Ko Arai, Manabu Sakagami and Hiroshi Okano, 2004. "The Public Sector Reformation in Japan and Transformations in Healthcare Financial Management," The 4th Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore Management University, Singapore.

Contact Information
Associate Professor Manabu Sakagami
Graduate School of Business
Osaka City University
Osaka 558-8585, Japan

Tel. +81 [0]6 6605 2225
Fax. +81 [0]6 6605 2225