"Profitability and Efficiency of Japanese and German Machinery-producing Firms : Evidence Based on Firm-level Balance Sheet Data"(共著)〔大阪商業大学論集 第187号 2018年〕
"Comparative Studies of Cost Accounting Practices in Japan and Germany"(共著)〔Asia-Pacific Management Accounting Journal, Vol.7 Issue 1, June 2012〕