Dr. Mari Kobayashi







     Major posts held:
     Professor at Tokyo Fuji University




Public Sector Accounting (Seminar)
Public sector accounting plays the key role to promote the applicability of the ideas of New Public Management to the public sector organizations.
From this point of view, our focus is on the conceptual framework of the public sector accounting system that leads to the successful financial reform on the basis of the identification of the challenges of existing public sector efforts. Our research targets are not only the central and the local governments but also the public corporations and not-for profit organizations.
We will analyze and discuss the problems and difficulties of the existing management systems and investigate what kind of management concepts and systems should be applied based on the comparative research of the good practices in leading countries.

Public Sector Accounting A
This course focuses on the financial reporting objectives of the governmental and not-for profit organizations from the standpoint of the accountability.
We will make clear the concepts and the functions of the public sector accounting as well as the challenges of the existing systems. As the public sector organizations should fulfill their duties to be publicly accountable to the citizens, our research agenda is to define the features of the public sector accounting for accountability.

Environmental Management
Not only public sector organizations like governments and non-profit organizations, but also private sector enterprises now play an increasingly important role in the area of environmental protection.
This course focuses on the environmental management and studies the desirable conceptual framework system for environmental management for both the public and the private sector. We also look at how each organization should develop their environment management, and what kind of environmental report is necessary to meet their obligation criteria to the people for accountability.

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