Updated on 2024/04/02
Ph.D. in Engineering ( Chuo University )
M.A. in Commerce ( Chuo University )
Chuo University Graduate School, Division of Commerce doctor course finished without a degree
Chuo University Graduate School, Division of Commerce master course completed
2021.11 - 2023.10
Vice Dean Faculty of Commerce
2015.4 -
Chuo University Faculty of Commerce Professor
2011.3 - 2015.3
Takushoku University Faculty of Political Science and Economics Instructor
2007.4 - 2015.3
Chuo University Faculty of Commerce Associate Professor
2009.4 - 2011.3
Michigan State University Eli Broad College of Business, Department of Accounting and Information Systems Visiting Scholar
2007.4 - 2009.3
Takushoku University Faculty of Political Science and Economics Instructor
2008.9 - 2008.11
Advanced Institute of Industrial Technology Master Program of Information Systems Architecture Instructor
2004.4 - 2007.3
Chuo University Faculty of Commerce Assistant Professor
2001.4 - 2004.3
Chuo University Faculty of Commerce Senior Instructor
1999.4 - 2001.3
Chuo University Suginami High School Temporary employee
1997.4 - 2001.3
Chuo University The Institute of Accounting Research Instructor
Japan Society for Information and Management
American Accounting Association
The Japan Society for Management Information
The Japanese Association of Management Accounting
Japan Accounting Association
Management
Accounting
Information Engineering
Humanities & Social Sciences / Business administration / Management
Some Issues in Blockchain Technology for Value Network
Satoshi Horiuchi
Journal of Information and Management 41 ( 1 ) 41 - 64 2021.10
Introduction on the special issue "Blockchain and Innovation"
41 ( 1 ) 1 - 3 2021.10
An executable axiomatization of the REA2 ontology Reviewed International coauthorship International journal
Wim Paul Remi Laurier, Satoshi Horiuchi, Monique Snoeck
Journal of Information Systems 2021.2
Amplifying Business Transaction State Machine with LAP: Through complementary using of DEMO and REA Reviewed
Satoshi Horiuchi
Journal of Information and Management 40 ( 4 ) 56 - 71 2020.10
Developing a Process Model of Business Transaction with Demo Reviewed
Satoshi Horiuchi
DAAAM International Scientific Book 079 - 090 2020.10
Building a State Machine for Business Transactions using the CPN model
61 ( 1 ) 251 - 273 2020.7
Toward a Development of Open Value Network using Blockchain technology Invited
Satoshi Horiuchi
Japan Society for Information Management 79th Annual Conference 38 - 44 2019.11
A study of exchanges on blockchain Reviewed
Satoshi Horiuchi
Journal of Information and Management 38 ( 4 ) 57 - 70 2019.9
Building An Executable Axiomatisation of the REA2 Ontology Reviewed
Wim Laurier, Satoshi Horiuchi
The 13th Value Modeling Business Ontology (VMBO) Workshop 2019,Stockholm Sweden 2019.3
Rethinking of Exchanges on Blockchain
Satoshi Horiuchi, Satoshi Shimizu, Jun Azumi
International Symposium on Paradigm Shift of the Manufacturing Business In IOT/Industry 4.0 Environment in EAST ASIA 2018 140 - 142 2018.1
A Study of Developing Autonomous-Decentralized Business Transaction Systems in the IoT Environment – Using REA State Machine and Blockchain –
Satoshi Horiuchi, Satoshi Shimizu, Jun Azumi
International Symposium on Paradigm Shift of the Manufacturing Business In IOT/Industry 4.0 Environment in EAST ASIA 2017 119 - 125 2017.1
Rethinking the development of business transaction state machine
Satoshi Horiuchi
Asia Pacific Conference on Information Management 2016 423 - 455 2016.10
Rethinking the development of “business transaction state machine”
Satoshi Horiuchi, Satoshi Shimizu
Shogaku Ronsan 57 ( 5・6 ) 589 - 653 2016.3
Rethinking AIS Research as Applied Science Through the viewpoint of Rigor versus Relevance Gaps
Satoshi Horiuchi
Shogaku Ronsan 55 ( 4 ) 661 - 683 2014.3
Satoshi Horiuchi
Journal of Information and Management 34 ( 2 ) 62 - 71 2014.1
Multi-capability of Accounting Information Systems|rn| for Medical Business Invited
Satoshi Horiuchi
Japan Society for Information and Management 62nd Annual Conference 349 - 353 2011.7
Satoshi Horiuchi, Jun Azumi
Journal of Information and Management 29 ( 4 ) 12 - 23 2009.1
Contextual Design of Information Systems
Satoshi Horiuchi
Office Automation 26 ( 2 ) 17 - 23 2005.11
Satoshi Horiuchi and, Jaemin Kim
Shogaku Ronsan 46 ( 5 ) 357 - 400 2005.5
Flexible e-Process Desing under Enterprise Architecture Environment
Satoshi Horiuchi
Office Automation 25 ( 2 ) 41 - 48 2004.8
Adaptive Business Process Design with REA Model reinforced by the type-imaged idea
Satoshi Horiuchi
Shogaku Ronsan 45 ( 3・4 ) 53 - 81 2004.3
An Evaluation of Information Systems based on REA model: Through the comparison study of AIS of the U.S.-Japan IBM corporations
Satoshi Horiuchi
Shogaku Ronsan 41 ( 3 ) 371 - 341 2000.3
Designing AIS with Event-Driven Architecture: A Prototyping
Satoshi Horiuchi
大学院研究年報 ( 28 ) 157 - 170 1999.2
A Experimental Study on AIS with Event-driven REAL Architecture
Satoshi Horiuchi
working paper 1998.3
Healthcare Business and ICT S ystems: Current Status with Healthcare
Masatake Saito, Satoshi Horiuchi（ Role： Joint author"Information Strategy for Japanese Healthcare from a Perspective of Disruptive Innovation," Chapter10）
Chuo University Press 2017.1 （ ISBN:9784805732373 ）
Essentials of Computerized Accounting
Hisashi Kawai, Yasuhiro Sakurai, Hiroshi Narita, Satoshi Horiuchi（ Role： Joint author"Strucure of Integrated transaction systems," Chapter 5）
SOSEISHA 2015.10 （ ISBN:9784794414953 ）
Retrospect and Prospect of Cost Accounting System
Yoshitaka Kijima（ Role： Joint author"A Study for modeling "service" with REA: In regard to the logistics service cost allocated in Bill's Bike case," Chapter 4）
Chuo University Press 2014.2 （ ISBN:9784805732328 ）
Introduction of Computerized Accounting Systems
Hisashi Kawai, Yasushiro Sakurai, Hiroshi Narita, Satoshi Horiuchi（ Role： Joint author「コンピュータ会計システムの概要」（第2章)と「統合型取引処理システムの構造」（第7章））
SOSEISHA 2010.7 （ ISBN:9784794414069 ）
Informatization Strategy and Cost Management
Syuji Mizoguchi（ Role： Joint author"Informatization Strategy for Development of Enterprise Systems," Chapter 7）
Zeimukeiri Kyokai 2008.2 （ ISBN:9784419070069 ）
Contextual Design
Yoichi Komatsu, Akira Tohyama, Tamotsu Harada（ Role： Joint author"Contextual Design for Enterprise Systems," Chapter 8）
CHUOKEIZAI-SHA 2007.7 （ ISBN:9784502393709 ）
Organization Culture and Management Accounting Systems
Yositaka Kijima（ Role： Joint author“An Empirical Study of Accounting Information Systems in regard of Organization Capabilities and Performances," Chapter 7）
Chuo University Press 2006.6 （ ISBN:4805732245 ）
The Strategic Management Handbook
Syoichi Hayashi, Hiroyuki Takahashi（ Role： Joint author"Information, Resource, and Knowledge Strategy," Chapter 2）
CHUOKEIZAI-SHA 2003.5 （ ISBN:4502364304 ）
Formulation of Accounting Education using information systems
Kazuo Ichikawa, Jiro Imai, Hisashi Kawai, Yasushiro Sakurai, Hiroshi Narita, Satoshi Horiuchi, Kazuo Muroi, Narihiro Yoshimura（ Role： Joint author"New Trends in Accounting Education in the USA: AIS education with REA Model," Chapter 7）
Takachiho University Research Institue 2002.3
Accounting information systems
Supervision of, Mitsuaki Nemoto, Editors of, Hisashi Kawai, Hiroshi Narita（ Role： Joint author"Integrated Accounting Information Systems in Database Environments," Chapter 7）
SOSEISHA 2000.10 （ ISBN:9784794411952 ）
家庭情報処理
（ Role： Joint author）
中央大学杉並高等学校 1999.4
エクセル活用講座
（ Role： Joint author）
中央大学経理研究所 1998.4
コンピュータ入門講座
（ Role： Joint author第1章～第4章）
中央大学経理研究所 1997.4
A Study of Design of Transaction Systems on Blockchain Environments
Satoshi Horiuchi, Satoshi Shimizu
Japan Society for Information Management 77th Annual Conference 49 - 52 2018.11
Industry 4.0 in East Asia
Soemon Takakuwa, Akira Tohyama, Satoshi Horiuchi, Masatake Saito, Fumika Yo, Yifei Tan
Japan Society for Information and Management 74th Annual Conference 154 - 157 2017.6
A study of "duality" of exchange on blockchain
Satoshi Horiuchi, Satoshi Shimizu, Jun Azumi
Japan Society for Information and Management 74th Annual Conference 143 - 146 2017.6
Issues on Industry 4.0
Soemon Takakuwa, Akira Tohyama, Satoshi Horiuchi, Masatake Saito, Fumika Yo, Yifei Tan
Japan Society for Information and Management 73rd Annual Conference 17 - 20 2016.9
Autonomous distributed innovation of business process－an approach to complementary use of REA State Machine and Blockchain－
Satoshi Horiuchi, Satoshi Shimizu, Jun Azumi
Japan Society for Information and Management 73rd Annual Conference 13 - 16 2016.9
Rethinking a study of "business transaction state machine” for “Industry 4.0”
Satoshi Horiuchi, Satoshi Shimizu
Japan Society for Information and Management 70th Annual Conference 121 - 124 2015.6
Using ICT to Redesign Health Care System - A case of Health Care System in KOREA-
Satoshi Horiuchi, Masatake Saito
Japan Society for Information and Management 66th Annual Conference 33 - 37 2013.5
An Information System Design Education using Situated Learning Approach: A Case Study using Object-oriented Approach
Satoshi Horiuchi, Jun Azumi, Satoshi Shimizu
Japan Society for Information and Management 65th Annual Conference 81 - 84 2012.10
An Information System Design Education for Business Applications with REA model
Jun Azumi, Satoshi Horiuchi, Satoshi Shimizu
Japan Society for Information and Management 65th Annual Conference 77 - 80 2012.10
A study of “business transaction state machine”
Satoshi Horiuchi
Japan Society for Information and Management 64th Annual Conference 73 - 76 2012.5
A study for modeling "service" with REA: A review of allocation issue related to REA
Satoshi Horiuchi
Japan Society for Information and Management 62nd Annual Conference 179 - 182 2011.7
An ontology-based state machine for catalog orders
Satoshi Horiuchi, William E. McCarthy
The 5th Value Modeling Business Ontology (VMBO) Workshop 2011, Ghent Belgium 2011.2
Applying Situated Learning Method to Information systems Design Education:Based on the case analysis using DFD and RP
Satoshi Horiuchi, Jun Azumi
Japan Society for Information and Management 57th Annual Conference 143 - 146 2008.10
Contextual Based Design for Enterprise Information Systems
Satoshi Horiuchi
Joint Conference of Office Automation and the Japan Society for Management Information 167 - 188 2006.6
Desingning Business Process with REA model
Satoshi Horiuchi
The Japan Society for Management Information, 2003 Fall conference 258 - 261 2003.11
An Evaluation of Information Systems based on REA(L) Model
Horiuchi Satoshi
The journal of commerce 41 ( 3 ) 317 - 341 2000.3
Business Process Design and REA(L) based AIS
Satoshi Horiuchi
Office Automation Society 39th Annual Conference 164 - 167 1999.5
Toward a Development of Open Value Network using Blockchain technology(Keynote Speaker) Invited
Satoshi Horiuchi
Joint Conference of Japan Society for Information and Management 79th Annual Conference, and IEEE SITIM2019 ( Matsuyama University ) 2019.11 Japan Society for Information and Management IEEE SITIM2019
A development of REA ontology based state machine for catalog orders International conference
Satoshi Horiuchi, William E. McCarthy
Semantic Modeling of Accounting Phenomena (SMAP) workshop, to be held on August 7, 2011, in conjunction with American Accounting Association Annual Meeting in Denver, USA ( Denver, USA ) 2011.8 American Accounting Association Annual Meeting
Multi-capability of Accounting Information Systems for Medical Business(Keynote Speaker) Invited
Satoshi Horiuchi
Joint Conference of Japan Society for Information and Management 62nd Annual Conference, and Japan Association for Medical Informatics Conference ( Kobe University ) 2011.7 Japan Society for Information and Management, Japan Association for Medical Informatics
A study for modeling service with REA: In regard to the logistics service in Bill's Bike case International conference
Satoshi Horiuchi, William E. McCarthy
Semantic Modeling of Accounting Phenomena (SMAP) workshop, to be held on August 1, 2010, in conjunction with American Accounting Association Annual Meeting in San Francisco, USA ( San Francisco, USA ) 2010.8 American Accounting Association Annual Meeting
A reconstruction of information systems design education :Situated learning approach International conference
Satoshi Horiuchi
Semantic Modeling of Accounting Phenomena (SMAP) workshop, to be held on August 2, 2009, in conjunction with American Accounting Association Annual Meeting in New York, USA 2009.8
Situated learning approach for systems design education
Satoshi Horiuchi
Kanto Chapter, Office Automation Association(Tokyo Keizai University) 2006.11
Rethinking of management systems development with conceptual data modeling
Satoshi Horiuchi
Information Engineering Research meeting, Japan Society for Information and Management（Meiji University） 2005.6
Conceptual Data Modeling for EIS
Satoshi Horiuchi
Kanto Chapter, Office Automation Association(Tokyo Keizai University) 2005.6
Information system evolution and impact on organizational structure
Satoshi Horiuchi
The Japanese Association of Management Accounting, third forum ( Takachiho University ) 2003.11 The Japanese Association of Management Accounting
The Contents of Interviews with the Project Manager of FDWH in IBM Japan International conference
Satoshi Horiuchi
Semantic Modeling of Accounting Phenomena (SMAP) Workshop/SMAP workshop, to be held on August 14,1999, in conjunction with American Accounting Association Annual Meeting in San Diego,USA 1999.8
2022 Best Paper Award, Japan Society for Information Management
2023.6 Japan Society for Information and Management Some Issues in Blockchain Technology for Value Network
Developing a Distributed Open Value Network using Blockchain
2019.10 - 2025.3
Ministry of Education, Culture, Sports, Science and Technology Fund for the Promotion of Joint International Research (Fostering Joint International Research (B))
Satoshi Horiuchi
Authorship：Principal investigator Grant type：Competitive
Grant amount： \18460000 （ Direct Cost: \14200000 、 Indirect Cost： \4260000 ）
Open Value Network(Software) Research
2019.8 - 2020.8
ASEM-DUO ASEM-DUO Fellowship Programme
Wim Laurier, Satoshi Horiuchi
Authorship：Principal investigator Grant type：Competitive
Grant amount： \600000 （ Direct Cost: \600000 ）
Development of Autonomous Decentralized Business Network with combining Business Ontology and Blockchain Technology
2017.4 - 2020.3
Ministry of Education, Culture, Sports, Science and Technology Grant-in-Aid for Scientific Research(C)
Satoshi Horiuchi
Business Process Innovation with the Latest Information Technology
2017.4 - 2020.3
The Institute of Business Research, Chuo University
Satoshi Horiuchi
Arrangement on Base for Research on Manufacturing and Management in Industry 4.0 Environment
2016.4 - 2018.3
Chuo University Joint Research Project
高桑宗衛門
Development of Business Transaction State Machine
2014.4 - 2016.3
Faculty of Commerce, Chuo University Chuo University Grant for Special Research
Satoshi Horiuchi
Business Data Modeling from a viewpoint of Business Ontology
2012.4 - 2015.3
The Institute of Business Research, Chuo University
Satoshi Horiuchi
Empirical research in medical business
2012.4 - 2015.3
The Institute of Business Research, Chuo University
Masatake Saito
Grant type：Competitive
A relationship between design methodology of AIS and Organizational factors
2009.4 - 2011.3
Faculty of Commerce, Chuo University
Satoshi Horiuchi, William E. McCarthy
Evaluation Process of IT Investment in Japanese Companies: Detail Analysis of SCM Global Expansion
Grant number：17530335 2005.4 - 2007.3
Ministry of Education, Culture, Sports, Science and Technology Grant-in-Aid for Scientific Research(C) Grant-in-Aid for Scientific Research (C) Yokohama National University
溝口周二
Grant type：Competitive
Grant amount： \3500000
The effective technique of the cost management corresponding to the strategy of the information system should consider the cost planning function that looks over the system use at the implementation stage of the IT investment by the investigation of scientific research funds in two years of 2004 from 2003, and the interview object companies should be decided according to this finding practically.
According to the investigation of scientific research funds in two years of 2005 and 2006, the decision-making process before installing global supply chain management system (following SCM) which consists of main business partnership and a center part of the cooperation has been analyzed closely. SCMs related to all companies corporate strategy have been inspected closely in detail and which stage and which domain in that various investment evaluation technique were applied to. IT investment evaluation process to clarify significance and a limit of the financial investment management technique should be studied.
In our field survey, we have interviewed with 2 class managers, one is from head quarter, another is from local department or functional organization. (1) IT investment management and concrete decision-making process about the introduction of SCM in the present conditions has been interviewed and investigated. The IT investment evaluation system applied to the company has been interviewed with the financing section manager. The information system evaluation method should be investigated to be concrete. (2) As work-site operations level investigation, we interviewed the evaluation from the work-site operations side related to situation of the result collection by the SCM introduction and these led by Division in charge of each function such as business / purchasing / production / distribution / the information system and investigated it..
It is as follows when I summarize a provided fact from the above-mentioned result in conclusion. (1) Introduction of the ERP is not always a premise, and, as for the enforcement / the introduction situation of SCM, there are many cases administered development as core computer system independently. (2) The present conditions of the global development of SCM depend on the system of the head quarter, but the effective system at the local division tends a various ERP system to be used locally. (3) A process of SCM investment and the development of the international, evaluation, a decision making factor about the introduction are different each so that I handle the number of the business supplier by the assembling type industry, and a kind or the amount of raw materials are overwhelmingly different from material type industry.
Theoretical and Empirical Research on Organizational Culture and Management Accounting Systems
2004.4 - 2006.3
The Institute of Business Research, Chuo University 中央大学共同研究費
木島淑孝
The Structural Change of IT and It' s effect on Strategic Cost Management
Grant number：15530298 2003.4 - 2004.3
Ministry of Education, Culture, Sports, Science and Technology Grant-in-Aid for Scientific Research(C) Grant-in-Aid for Scientific Research (C) National University Corporation Yokohama National University
溝口周二
Grant type：Competitive
Grant amount： \3400000
Our research organization received the grant-in-aid-for scientific research fund (kiban-kenkyu : a base study) of 2003 and finished the study entitled "The structural change of IT and it's impact on the strategic cost management".
Through the interview investigation for Japanese companies more than 10,it became clear for each company to plan a radical information system change to be able to apply high IT to corporate strategy and reform of business processes.
It is for one of the characteristics of recent information system to intend construction of an open system under network computing environment.
It is hard to apply the traditional cost control technique and a textbook investment evaluation process of information system in this situation.
From the fact that became clear by this investigation, I reached the following conclusions, and effective promotion of the cost management of a strategy corresponding to a strategy of information system should put an important point for the cost management at a planning stage of an IT investment.
I came to recognize necessity to grasp the decision-making process which related to detailed investment evaluation and information system construction about a specific company by this.
Therefore, as the progressive study of a company which formed the basis of business process development, we interviewed Samson electronics about the investment evaluation process relating to SCM(Supply Chain Management) which helped rationalization of a supply chain of goods and services beyond international border instead of being limited to the country.
As a result, generality of this conclusion is restrictive, but thinks that I was able to confirm it in a foreign country except Japan.
Development of Accounting Information Systems using REA(L) model
2002.4 - 2004.3
Faculty of Commerce, Chuo University Chuo University Grant for Special Research
Satoshi Horiuchi
Examination Board for the Small and Medium Enterprise Management Consultants
Japan Small and Medium Enterprise Management Consultant Association 2018.4 -
