2026/4/9

Professor Gustavo Tanaka from the Faculty of Global Engagement, Department of Global Studies, has published a case study at Nikkei Bizruptors.

Accounting for the Ordinary People – A Case Analysis of a Taxi Service Startup
Using a storytelling approach, this case study follows the protagonist, Lisa, as she transitions from a stable 11,000 baht office job to an independent taxi venture in the Thai gig economy. The narrative tracks her evolution from simple cash tracking to a formal partnership with her brother, Phuwin, requiring professional financial reporting for both gasoline and electric vehicles.
The focus is on the application of fundamental accounting principles, including the Economic Entity Assumption, Accrual Basis, and the Matching Principle. Key technical challenges include the "Capitalization vs. Expensing" dilemma for startup costs and navigating Corporate Income Tax as the fleet expands.

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