Time to Examine Questions and Refine Knowledge

I am majoring in accounting under Professor Eiko Arata. Currently, I am researching the issue of legitimacy—how accounting standards are accepted by society and come to be recognized as "correct." While accounting standards are systems that support the very foundation of corporate activities, how their content is evaluated by stakeholders and what leads to their acceptance has not necessarily been fully clarified. While critically examining existing research, I am working on constructing a new analytical framework to capture the legitimacy of the standards themselves.

My motivation for entering graduate school stemmed from a desire to pursue, with my own hands, the pure question I had during my undergraduate years: "Why do accounting standards take this form?" Although things do not always go smoothly, there are moments when new perspectives are born through discussions with my supervising professor and seniors, and my own ideas become refined. This accumulation is the true pleasure of studying in graduate school and serves as encouragement to continue my research.

After completing the Doctoral Programs, I hope to be involved in work that bridges research and practice by understanding both sides and applying academic insights to institutional design and policy discussions.

To everyone considering graduate school, I hope you will cherish the "questions you want to tackle in earnest." The Graduate School of Business and Commerce provides the ideal environment for those who face such questions with sincerity, and the time you spend working on them will surely lead to great growth.