Updated on 2026/02/17

写真b

 
OKAMOTO Noriaki
 
*Items subject to periodic update by Rikkyo University (The rest are reprinted from information registered on researchmap.)
Affiliation*
College of Business Department of Global Business
Graduate School of Business Doctoral Program in Business
Graduate School of Business Master's Program in International Business
Title*
Professor
Degree
博士（経営学） （ 神戸大学 ）
Research Interests

  • 国際会計

  • 財務会計

  • 学際的会計研究

  • Social ontology

  • Interdisciplinary Accounting Research

  • International Accounting

  • Financial Accounting

    • Campus Career*
    • 4 2019 - Present 
      College of Business   Department of Global Business   Professor
    • 4 2019 - Present 
      Graduate School of Business   Master's Program in International Business   Professor
    • 4 2019 - Present 
      Graduate School of Business   Doctoral Program in Business   Professor
    • 4 2016 - 3 2019 
      College of Business   Department of Global Business   Associate Professor
    • 4 2016 - 3 2019 
      Graduate School of Business   Master's Program in International Business   Associate Professor
    • 4 2016 - 3 2019 
      Graduate School of Business   Doctoral Program in Business   Associate Professor

    ▼display all

     

    Research Areas

    • Humanities & Social Sciences / Accounting  / A Study on the Dynamis of Accounting institutions

    • Humanities & Social Sciences / Money and finance  / Social studies of finance and accounting

    • Humanities & Social Sciences / Money and finance  / Accounting for Social Impact

    Research History

    • 4 2019 - Present 
      Rikkyo University   College of Business Department of Global Business

      ▶ More details

      Country：Japan

      researchmap

    • 4 2022 - 3 2023 
      London School of Economics and Political Science (LSE)   Department of Accounting   Visiting Scholar

      ▶ More details

      Country：United Kingdom

      researchmap

    • 4 2016 - 3 2019 
      Rikkyo University   College of Business, Department of Global Business   Associate Professor

      ▶ More details

    • 4 2015 - 3 2016 
      Ryutsu Keizai University   Economics   Professor

      ▶ More details

    • 4 2009 - 3 2015 
      Ryutsu Keizai University   Associate Professor

      ▶ More details

    • 4 2011 - 3 2012 
      University of Edinburgh, School of Social and Political Science   Visiting Scholar

      ▶ More details

    • 4 2006 - 3 2009 
      Ryutsu Keizai University   Lecturer

      ▶ More details

    ▼display all

    Education

    • - 3 2006 
      Kobe University   Graduate School of Business

      ▶ More details

    Committee Memberships

    • 9 2024 - Present 
      Japanese Association for International Accounting Studies   board member

      ▶ More details

      Committee type：Academic society

      researchmap

    • 2 2020 - Present 
      The Japan Intellectual Capital Management Association   board member

      ▶ More details

      Committee type：Academic society

      researchmap

    • 4 2020 - 3 2023 
      ゆうちょ財団   金融・経済、家計経済に関する研究助成 審査委員

      ▶ More details

      Committee type：Other

      researchmap

    • 9 2018 - 9 2021 
      日本会計研究学会   評議員

      ▶ More details

      Committee type：Academic society

      researchmap

    Awards

    • 8 2025  
      Japanese Association for International Accounting Studies  2025 Association Award  Institutional Change and Performativity: The Impact of Globalization and Financialization on Accounting in Japan
       
      Noriaki Okamoto

      ▶ More details

    • 9 2023  
      Japanese Intellectual Capital Management Association  2023 Association Award 

      ▶ More details

    • 9 2020  
      グローバル会計学会  2019年度グローバル会計学会 学会賞  学際的会計研究の動向と展望­ー遂行性の概念に焦点を当ててー
       
      岡本 紀明

      ▶ More details

    • 9 2013  
      Japanese Association for International Accounting Studies (JAIAS)  The prize for encouragement 
       
      OKAMOTO Noriaki

      ▶ More details

    Papers

    • When accounting standards remain unchanged after deliberation: a comparative analysis of comment letter arguments on goodwill accounting Peer-reviewed

      Noriaki Okamoto, Sintia Farach Dhiba

      Qualitative Research in Accounting and Management   1 - 26   7 1 2026

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)   Publisher：Emerald  

      Purpose

      Previous research on accounting standard setting has focused on changes, with little research into how and why accounting standards persist. This study, therefore, focuses on the 2022 decision of the International Accounting Standards Board (IASB) to retain the existing impairment-only approach for its goodwill accounting standard. To understand the persistence of the standard, this study aims to investigate how the IASB addressed the same accounting issue in two different periods by examining changes in the interested parties’ arguments. It classifies and compares various arguments in the comment letters (CL) to consider the IASB’s legitimacy in terms of evidence-based policymaking.

      Design/methodology/approach

      This study classifies the interested parties’ arguments on goodwill accounting into several types. The classification enabled us to systematically compare the arguments in the two sets of CL submitted to the IASB’s official documents on goodwill accounting published in 2002 and 2020. In addition to categorizing arguments, this study conducted a text coding analysis for CL to supplement the results of categorization.

      Findings

      According to this study’s comparative analysis, the majority of CL were in favor of amortizing goodwill, and there was no conspicuous change in the overall proportion of various arguments in the two periods. Moreover, while conceptual arguments in the CL accounted for a larger proportion than those based on real economic effects, when focusing on the arguments relying on general accounting concepts, there was roughly an even split between arguments in favor of amortizing goodwill and those in favor of the impairment-only approach. These findings can be interpreted as one of the reasons why the IASB decided to retain the existing standards in 2022.

      Research limitations/implications

      This study’s comparative analysis through the detailed categorization of arguments in the CL provides a plausible interpretation of the IASB’s decision to retain the current standard for goodwill accounting, especially as those responsible for the accounting standard setting tend to place emphasis on the general conceptual arguments in their standard-setting process. The authors propose this viewpoint as a useful basis for theorizing the dynamics of accounting standards in the current trend of evidence-based standard setting.

      Originality/value

      This study focuses on the IASB’s accounting standard setting for goodwill over two periods, comparing stakeholder arguments to analyze the persistence of accounting standards. This study’s categorization of conceptual arguments as general and topic-specific is potentially valuable for future research into the politics of accounting standard setting.

      DOI： 10.1108/qram-11-2022-0196

      researchmap

    • The moderating effect of joint audit on the relationship between the readability of financial statements footnotes and audit effort: evidence from Egypt Peer-reviewed

      Reem Shaker, Ahmed Zamel, Hosam Moubarak, Noriaki Okamoto, Hebatallah Badawy

      Afro-Asian J. of Finance and Accounting15 ( 2 ) 143 - 174   2025

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)   Publisher：Inderscience Publishers  

      DOI： 10.1504/aajfa.2025.144815

      researchmap

    • Financialisation in the context of cross-shareholding in Japan: The performative pursuit of better corporate governance Peer-reviewed

      Noriaki Okamoto

      Journal of Management and Governance28 ( 1 ) 337 - 357   3 2024

      ▶ More details

      Language：English   Publishing type：Research paper (scientific journal)   Publisher：Springer Science and Business Media LLC  

      DOI： 10.1007/s10997-021-09620-7

      researchmap

      Other Link： https://link.springer.com/article/10.1007/s10997-021-09620-7/fulltext.html

    • Hierarchy and heterarchy in (impact) finance: an ontological analysis Peer-reviewed

      Noriaki Okamoto

      Rivista di estetica84   75 - 88   1 12 2023

      ▶ More details

      Authorship：Lead author   Publishing type：Research paper (scientific journal)   Publisher：OpenEdition  

      DOI： 10.4000/estetica.11395

      researchmap

    • Social Ontology and the Identification of Generic Performativity in Social Science: A Case of Performative Financialization Peer-reviewed

      Noriaki Okamoto

      Philosophy of the Social Sciences53 ( 4 )   7 2023

      ▶ More details

      Authorship：Lead author   Language：English   Publishing type：Research paper (scientific journal)  

      DOI： 10.1177/00483931231177478

      researchmap

    • 知的資本を中心とした非財務情報に対するアプローチの変化 : 研究者の問題意識を題材として Peer-reviewed

      付 馨, 岡本 紀明

      日本知的資産経営学会誌 = The Japan intellectual capital management jounal / 日本知的資産経営学会 編 ( 7 ) 32 - 46   20 12 2021

      ▶ More details

      Language：Japanese   Publisher：千倉書房  

      CiNii Article

      researchmap

      Other Link： https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-18K01925/

    • 会計制度に対する社会学的研究アプローチと社会的存在論の意義 : 伝統的会計利益に対するインパクト加重会計に着目して—特集 開かれた社会関連会計研究を目指して : 国際的,学際的,実践的な貢献の検討 Invited

      岡本 紀明

      社会関連会計研究 = Research in corporate social accounting and reporting / 日本社会関連会計学会 編33   117 - 131   2021

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publisher：日本社会関連会計学会  

      CiNii Article

      researchmap

    • 制度の遂行性から見た知的資産認識への課題と胎動 Peer-reviewed

      岡本 紀明

      日本知的資産経営学会誌2020 ( 6 ) 41 - 53   20 12 2020

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publisher：日本知的資産経営学会  

      企業の知的資産は実践的観点から論じられることが多いが，本稿は主に学術的な遂行性の理論に基づき，知的資産の認識や開示を検討する。まず，特定の社会的動態を表す言説が諸制度により遂行されるという分析視座を概説し，知的資産の認識・開示に向けた制度化を捉える。その結果，例えば多くの企業に一律に適用される財務会計制度は，IFRS の任意適用の数が増加するなど，いわゆる社会のグローバル化や金融化を遂行する形で変遷を遂げてきたと解釈し得るが，知的資産の認識・開示に関する制度に関して，同様の解釈は困難であると指摘する。
      その上で本稿は考察対象を拡大し，国内における人的資産情報の「見える化」と国外における「資産化」の動向を分析する。両言説（「見える化」と「資産化」）はともに修辞的に名詞化され，社会の動態をある程度描写すると考えられる。おのおのの取り組みを検討した結果，前者に関して，情報の送り手である企業と受け手である投資家の間で，期待する情報やその効果についてミスマッチが生じている点が明らかになり，社会もしくは資本市場に不可欠であるというよりは，むしろ課題が浮き彫りになった。後者については，社会学者らがあらゆる事物の資産への転換を強調しており，大きなうねりとなって社会的に受容され，関連する制度化に影響を与える可能性を秘めていると考えられる。

      DOI： 10.60210/jicm.2020.6_41

      CiNii Article

      researchmap

      Other Link： https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-18K01944/

    • Collectively accepted social norms and performativity: the pursuit of normativity of globalization in economic institutions Peer-reviewed

      Noriaki Okamoto

      Journal of Economic Methodology27 ( 3 ) 226 - 239   2 7 2020

      ▶ More details

      Authorship：Lead author   Language：English   Publishing type：Research paper (scientific journal)  

      DOI： 10.1080/1350178X.2019.1707850

      researchmap

    • An Exploration into Multiple Evaluative Principles in M&As: An Interdisciplinary Study on the Concepts Developed in Valuation Studies Invited

      Noriaki Okamoto

      日本情報経営学会誌40 ( 1/2 ) 65 - 74   2020

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：Japan Society for Information and Management  

      Valuation studies are regarded as an emerging interdisciplinary research field that attracts interests of scholars in various disciplines such as economic sociology, organization studies, accounting, and finance. By reviewing those valuation studies, this study focuses on their unique concepts/perspectives: dissonance in valuation, performativity, and valuation devices. Relying on those concepts, this study conducts a thematic text analysis of two professional reports prepared by the professional practitioners and researchers in the area of cross-border M&As in Japan. In particular, the analysis investigates “who values what?” and the results are interpreted by the three perspectives. In conclusion, this study highlights the significance of multiple evaluative principles (Stark, 2009) in cross-border M&As.

      DOI： 10.20627/jsim.40.1-2_65

      CiNii Article

      J-GLOBAL

      researchmap

      Other Link： https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-18K01944/

    • 学際的会計研究の動向と展望 : 遂行性の概念に焦点を当てて—A Review of Interdisciplinary Accounting Research : An Exploratory Study of the Concept of Performativity Peer-reviewed

      岡本 紀明

      グローバル会計研究 = Journal of global accounting research / グローバル会計学会 編 ( 1 ) 39 - 48   7 2019

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publisher：グローバル会計学会  

      researchmap

    • のれんの公正価値会計に関する実践の探求と国際比較

      岡本 紀明, オカモト ノリアキ

      立教ビジネスレビュー = Rikkyo business review11   9 - 20   7 2018

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publisher：[出版社不明]  

      type:P(論文)
      type:論文
      type:Article

      DOI： 10.14992/00016533

      CiNii Article

      researchmap

    • Norm entrepreneur lobbying and persuasion: A case study involving the IASB's modification of an exposure draft Peer-reviewed

      Noriaki Okamoto

      Research in Accounting Regulation29 ( 2 ) 129 - 138   10 2017

      ▶ More details

      Authorship：Lead author   Language：English   Publishing type：Research paper (scientific journal)  

      DOI： 10.1016/j.racreg.2017.09.004

      researchmap

    • 「ファイナンシャリゼーションと非上場株式の公正価値会計」

      岡本 紀明

      流通経済大学論集49 ( 4 ) 59 - 70   3 2015

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)  

      researchmap

    • 複雑な金融商品の評価に伴う外部専門家の利用に関する国際比較研究

      岡本 紀明

      ゆうちょ資産研究 : 研究助成論文集21   1 - 26   11 2014

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publisher：ゆうちょ財団ゆうちょ資産研究センター  

      CiNii Article

      researchmap

    • Fair value accounting from a distributed cognition perspective Peer-reviewed

      Noriaki Okamoto

      Accounting Forum38 ( 3 ) 170 - 183   2014

      ▶ More details

      Authorship：Lead author   Language：English   Publishing type：Research paper (scientific journal)   Publisher：Elsevier Ltd  

      DOI： 10.1016/j.accfor.2014.06.001

      Scopus

      researchmap

    • ヒガシニホン ブカイ ・ トウイツ ロンダイ ホウコク 「 IFRS ノ サイケントウ ト ジギョウ ホウコク 」 Peer-reviewed

        2012 ( 2 ) 5 - 21   8 2013

      ▶ More details

      Authorship：Lead author   Language：Japanese  

      CiNii Article

      researchmap

    • Social Studies of Finance and Implications for Accounting Research

      Okamoto Noriaki

      The journal of Ryutsu Keizai University47 ( 4 ) 331 - 342   3 2013

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publisher：Ryutsu Keizai University  

      CiNii Article

      researchmap

      Other Link： http://id.nii.ac.jp/1473/00006440/

    • Collaborative Pursuit of the Global Convergence of Accounting Standards: An Analysis of the Change of Accounting Standards and Complementary Tax Law Reform in Japan Invited

      OKAMOTO Noriaki

      Business, Finance and Economics Researcher Biographical Sketches and Research Summaries   199 - 200   2012

      ▶ More details

      Authorship：Lead author   Language：English  

      researchmap

    • Socio-institutional perspective of reality in financial accounting: creative compliance and accounting standard setting in Japan Peer-reviewed

      Noriaki Okamoto

      International Journal of Critical Accounting3 ( 1 ) 63 - 79   4 2011

      ▶ More details

      Authorship：Lead author   Language：English   Publishing type：Research paper (scientific journal)  

      DOI： 10.1504/ijca.2011.039605

      researchmap

    • Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards Peer-reviewed

      Noriaki Okamoto

      Critical Perspectives on Accounting22 ( 2 ) 236 - 242   2 2011

      ▶ More details

      Authorship：Lead author   Language：English   Publishing type：Research paper (scientific journal)  

      DOI： 10.1016/j.cpa.2010.06.012

      Scopus

      researchmap

    • 情報技術の発展と簿記記録の対象の拡大―排出権の認識を題材として―

      岡本 紀明

      日本簿記学会簿記理論部会最終報告書第5章   8 2010

      ▶ More details

      Authorship：Lead author   Language：Japanese  

      researchmap

    • The process tracing of recent Japanese lease accounting standards setting: the pursuit of global convergence of accounting standards and complementary tax law reform

      Okamoto Noriaki

      The Journal of Ryutsu Keizai University44 ( 1 ) 23 - 37   7 2009

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：Ryutsu Keizai University  

      CiNii Article

      researchmap

      Other Link： http://id.nii.ac.jp/1473/00006290/

    • Trust and institutional legitimacy in accounting

      OKAMOTO NORIAKI

      The Journal of Ryutsu Keizai University41 ( 4 ) 323 - 333   3 2007

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：Ryutsu Keizai University  

      CiNii Article

      researchmap

      Other Link： http://id.nii.ac.jp/1473/00006186/

    • Constructing Reality in Financial Accounting : Suggesting Alternative Perspective

      OKAMOTO NORIAKI

      The Journal of Ryutsu Keizai University41 ( 2 ) 133 - 148   10 2006

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publisher：Ryutsu Keizai University  

      CiNii Article

      researchmap

      Other Link： http://id.nii.ac.jp/1473/00006163/

    • Multi-Faceted Analysis of Principles and Rules- Based Accounting Standards

      Okamoto Noriaki

      The Rokkodai ronshu. Keieigaku-hen52 ( 1 ) 21 - 34   6 2005

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publisher：Kobe University  

      CiNii Article

      researchmap

    • 研究室から 税務における経済的実質優先の論理

      岡本 紀明

      税経通信59 ( 14 ) 93 - 104   12 2004

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publisher：税務経理協会  

      CiNii Article

      researchmap

    • 英国における離脱規定と会計規制

      岡本 紀明

      産業経理64 ( 2 ) 118 - 127   2004

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publisher：産業経理協会  

      CiNii Article

      researchmap

    • Lease Asset for the Right to Use Property Application of the Financial Components : Approach to Lease Accounting

      Okamoto Noriaki

      The Rokkodai ronshu. Keieigaku-hen50 ( 2 ) 1 - 16   9 2003

      ▶ More details

      Authorship：Lead author   Language：Japanese   Publisher：Kobe University  

      CiNii Article

      researchmap

    ▼display all

    Misc.

    ▼display all

    Books and Other Publications

    • Institutional change and performativity: the impact of globalization and financialization on accounting in Japan Peer-reviewed

      岡本, 紀明（ Role： Sole author）

      Palgrave Macmillan  7 2024  （ ISBN:9783031533921 ）

      ▶ More details

      Total pages：xvii, 225 p.   Language：English Book type：Scholarly book

      CiNii Books

      researchmap

    • The Routledge Handbook of Green Finance Peer-reviewed

      Lehner, Othmar M.（ Role： Contributor ,  Chapter 17 Finance without Unified Measurement Framework: Rise of Collective Norm Entrepreneurs in Impact Finance in Japan）

      Routledge  11 2023  （ ISBN:9781032385297 ）

      ▶ More details

      Total pages：xxxvi, 578 p.   Language：English Book type：Scholarly book

      CiNii Books

      researchmap

    • 中野貴之(編著)『IFRS適用の知見-主要諸国と日本における強制適用・任意適用の分析-』

      岡本紀明（ Role： Contributor ,  第11章「英国」）

      同文舘出版  9 2020  （ ISBN:4495210173 ）

      ▶ More details

    • 古賀智敏（編著）『会計研究の系譜と発展』

      岡本紀明（ Role： Contributor ,  第15章 「定性的会計研究のゆくえ―解釈的会計研究の展望」）

      千倉書房  3 2019  （ ISBN:9784805111697 ）

      ▶ More details

      Total pages：xxxix, 436p   Language：Japanese

      CiNii Books

      researchmap

    • Material Markets-How Economic Agents are Constructed

      OKAMOTO Noriaki（ Role： Sole translator）

      3 2013 

      ▶ More details

    • William D. Nelson (ed.), Advances in Business and Management, Volume 5

      OKAMOTO Noriaki（ Role： Contributor ,  Complementary Tax Law Reform in Japan）

      Nova Science Publishers  3 2012  （ ISBN:9781621005636 ）

      ▶ More details

    • 古賀智敏（編著）『財務会計のイノベーション』

      岡本 紀明（ Role： Contributor ,  第14章 原則主義会計と細則主義会計―アメリカ・イギリス・カナダにおける動向）

      中央経済社  4 2009 

      ▶ More details

    • 古賀智敏、榊原茂樹、與三野禎倫（編著） 『知的資産ファイナンスの探求―知的資産情報と投資・ 融資意思決定のメカニズム』

      岡本 紀明, 島永和幸, 戸田統久と共著（ Role： Contributor ,  第14章 新規公開（IPO）目論見書における知的資産の開示分析）

      中央経済社  1 2007 

      ▶ More details

    ▼display all

    Presentations

    • Identity, Social Comparison, and Institutional Categorization: A Tripartite Model of Institutional Dynamics

      Noriaki Okamoto

      The 17th Biennial INEM (International Network for Economic Method) Conference  18 9 2025 

      ▶ More details

      Event date： 17 9 2025 - 19 9 2025

      Language：English   Presentation type：Oral presentation (general)  

      researchmap

    • Quantifying Social Impact: How New Type of Accounting Diffuses among Interested Actors through Valuation Devices

      Noriaki Okamoto

      Asia-Pacific Interdisciplinary Research in Accounting & Alternative Accounting Research Network Joint Conference  4 7 2025 

      ▶ More details

      Event date： 2 7 2025 - 4 7 2025

      Language：English   Presentation type：Oral presentation (general)  

      researchmap

    • A new trend in global accounting research: from global macro to local micro Invited

      Noriaki Okamoto

      The 7th Annual Meeting of the Global Accounting Association  21 9 2024 

      ▶ More details

      Event date： 20 9 2024 - 21 9 2024

      Language：Japanese   Presentation type：Oral presentation (invited, special)  

      researchmap

    • Impactization: Growing Impact Finance and Accounting in Japan Invited

      Noriaki Okamoto

      Symposium on World Economics, Finance and Business (wefb 2024)  26 7 2024 

      ▶ More details

      Event date： 24 7 2024 - 26 7 2024

      Language：English   Presentation type：Oral presentation (invited, special)  

      researchmap

    • A Hybrid of Globalization and Financialization: An Analysis of Performative Better Corporate Governance in Japan

      Noriaki Okamoto

      The 14th Interdisciplinary Perspectives on Accounting Conference  5 7 2024 

      ▶ More details

      Event date： 3 7 2024 - 5 7 2024

      Language：English   Presentation type：Oral presentation (general)  

      researchmap

    • 社会存在論に基づく一般的遂行性の識別と社会科学への適用―金融化の遂行を題材として

      岡本 紀明

      応用哲学会第15回年次研究⼤会  23 4 2023 

      ▶ More details

      Event date： 22 4 2023 - 23 4 2023

      Language：Japanese   Presentation type：Oral presentation (general)  

      researchmap

    • Quantification of Social: How Practitioners Learn to Calculate Commensurable Social Impact

      Noriaki Okamoto

      Alternative Accounts Europe Conference 2023  6 2 2023 

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      researchmap

    • Argumentation Analysis of Accounting Standard Setting: A Case of Accounting for Goodwill

      Noriaki Okamoto

      The 14th IAAER World Congress  1 12 2022 

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      researchmap

    • Hierarchy and Heterarchy in Valuation: How Practitioners Learn to Calculate Commensurable Social Impact Invited

      Noriaki Okamoto

      WARDS ACCOUNTING SEMINAR, Adam Smith Business School, University of Glasgow  28 9 2022 

      ▶ More details

      Language：English   Presentation type：Public lecture, seminar, tutorial, course, or other speech  

      researchmap

    • Finance without Unified Measurement Framework: A Rise of Collective Norm Entrepreneurs in Impact Finance in Japan

      Noriaki Okamoto

      17th EIASM Interdisciplinary Conference on Intangibles and Intellectual Capital  22 9 2022 

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      researchmap

    • Hierarchy and Heterarchy: How Analysts Learn Impact Investment Using Different Infrastructures

      Noriaki Okamoto

      Intersections of Finance and Society 2022  15 9 2022 

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      researchmap

    • Hierarchy and Heterarchy in Organizations: An Ontological Analysis of Institutions from the Social Comparison Perspective

      Noriaki Okamoto

      Social Ontology& Collective Intentionality Conference  24 8 2022 

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      researchmap

    • M＆Aを対象とした価値評価研究 Invited

      岡本 紀明

      現代経営学研究所（神戸大学）第108回ワークショップ『価値評価研究への誘い』  12 6 2022 

      ▶ More details

      Language：Japanese   Presentation type：Symposium, workshop panel (nominated)  

      researchmap

    • A Pursuit of the Significance of Social Ontology in Social Scientific Research: An Insight from Rhetorical Institutionalism

      Noriaki Okamoto

      The 13th Biannual Collective Intentionality onference  8 2021 

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      researchmap

    • 国際的規範のダイナミクスとIFRS―ローカルな規範のグローバルな反映に向けて― Invited

      岡本 紀明

      国際会計研究学会第3回東日本部会  15 12 2012 

      ▶ More details

      Language：Japanese   Presentation type：Oral presentation (invited, special)  

      researchmap

    • Distributed Fair Valuation―Alternative View on Fair Value Accounting from the Distributed Cognition Perspective International conference

      OKAMOTO Noriaki

      The 10th Interdisciplinary Perspectives on Accounting, Cardiff University  7 2012 

      ▶ More details

      Language：English   Presentation type：Oral presentation (general)  

      researchmap

    ▼display all

    Teaching Experience

    • 9 2024 - Present 
      Accounting （ International Christian University ）

      ▶ More details

    • 4 2019 - Present 
      財務会計 （ 立教大学 ）

      ▶ More details

    • 4 2016 - Present 
      ビジネスリーダーシップ入門（BL0） （ 立教大学 ）

      ▶ More details

    • 4 2016 - Present 
      Advanced Topics in Accounting （ Rikkyo University, MIB ）

      ▶ More details

    • 4 2016 - Present 
      Advanced Accounting （ Hosei University ）

      ▶ More details

    • 4 2016 - Present 
      Financial Statement Analysis （ Rikkyo University ）

      ▶ More details

    • 4 2016 - Present 
      Financial Accounting （ Rikkyo University ）

      ▶ More details

    • 9 2015 - Present 
      Accounting （ Hosei University ）

      ▶ More details

    • 4 2006 - 3 2024 
      簿記論 （ 流通経済大学 ）

      ▶ More details

    • 4 2006 - 3 2016 
      財務会計論 （ 流通経済大学 ）

      ▶ More details

    •  
      Introduction to Accounting and Finance （ Temple University of Japan, Corporate Education Programme (Intensive Short Course) ）

      ▶ More details

    •  
      グローバルビジネス英語 （ 流通経済大学 ）

      ▶ More details

    ▼display all

    Professional Memberships

    • 9 2020 - Present 
      グローバル会計学会

      ▶ More details

    • 9 2019 - Present 
      日本知的資産経営学会

      ▶ More details

    • 9 2019 - Present 
      会計理論学会

      ▶ More details

    • 12 2015 - Present 
      International Social Ontology Society

      ▶ More details

    • 9 2006 - Present 
      日本簿記学会

      ▶ More details

    • 9 2006 - Present 
      JAPANESE ASSOCIATION FOR INTERNATIONAL ACCOUNTING STUDIES

      ▶ More details

    • 9 2006 - Present 
      JAPAN ACCOUNTING ASSOCIATION

      ▶ More details

    •  
      Japanese Association for the Contemporary and Applied Philosophy

      ▶ More details

    •  
      European Accounting Association

      ▶ More details

    •  
      科学社会学会

      ▶ More details

    ▼display all

    Research Projects

    • 企業活動の社会的インパクトの認識および測定に関する理論的・実践的研究

      日本学術振興会  科学研究費助成事業 

      岡本 紀明

      ▶ More details

      4 2025 - 3 2028

      Grant number：25K05411

      Grant amount：\2730000 （ Direct Cost: \2100000 、 Indirect Cost：\630000 ）

      researchmap

    • A Theoretical and Practical Study on the Valuation and Measurement of Social Impact in the Inmpact Investment

      Zengin Foundation for Studies on Economics and Finance  2024 Research Grant 

      ▶ More details

      1 2025 - 3 2027

      Authorship：Principal investigator 

      researchmap

    • A theoretical and practical study on the social shift of corporate performance evaluation

      Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research 

      ▶ More details

      4 2022 - 3 2025

      Grant number：22K01796

      Grant amount：\2600000 （ Direct Cost: \2000000 、 Indirect Cost：\600000 ）

      researchmap

    • コーポレートガバナンス・コードの導入に伴う政策保有株式縮減の理由と経済的帰結の探究

      公益財団法人 村田学術振興財団  第37回（2021年度）研究助成 

      岡本 紀明

      ▶ More details

      7 2021 - 6 2022

      Authorship：Principal investigator 

      researchmap

    • A study on the persuasion during accounting standard setting: The case study about global controversy over accounting for goodwill

      Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C) 

      Okamoto Noriaki

      ▶ More details

      4 2018 - 3 2021

      Grant number：18K01944

      Grant amount：\1950000 （ Direct Cost: \1500000 、 Indirect Cost：\450000 ）

      There are mainly two contributions from this research project. Firstly, it revealed that the valuation of goodwill (the recognition of impairment loss) is inevitably multifaceted and the divergence of practices is seen. That analysis has already appeared in the articles in Rikkyo Business Review (2018) and Journal of Information and Management (2020). Secondly, this research project theoretically considered the normative forces of globalization that mobilize the unification accounting for goodwill. Although Japanese interested parties do prefer amortization approach for the goodwill accounting and current impairment-only approach in the IFRS has been severely criticized, it appears that the IASB would like to retain the existing approach. The theoretical aspect of normative globalization is analyzed in the paper published in Journal of Economic Methodology in 2020.

      researchmap

    • Comparative analysis of theories and practices in fair value accounting for unlisted stocks

      Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research Grant-in-Aid for Young Scientists (B) 

      Okamoto Noriaki

      ▶ More details

      4 2014 - 3 2016

      Grant number：26780254

      Grant amount：\1820000 （ Direct Cost: \1400000 、 Indirect Cost：\420000 ）

      This research aims at investigating the differences between the theories of fair value accounting (and related accounting standards) for unlisted stocks and actual accounting practices. If they are quite differnt, accounting standards would not function properly as expected.
      Based on the research findings, at least the following two points were revealed. First, for some unlisted stocks, it is hard to obtain objective fair value figures. Second, the impact of extensively introducing IFRS 9 (particularly, fair value accounting for unlisted stocks) to Japan could be serious because many Japanese corporations value those unlisted stocks at historical cost under Japanese GAAP.
      These research results have been (or will be) presented at some international conferences and will be published in academic reserarch journals.

      researchmap

    • A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure

      Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (A) 

      YOSANO TADANORI, KISHIDA Masao, KOGA Chitoshi, TANAKA Kenji, IGARASHI Norio, KIKUYA Masato, HORIE Masayuki, IKEDA Koji, KOZUMI Hideo, ICHITAKA Ryuji, YASUI Kazuhiro, OHNUMA Hiroshi, SAKURADA Joe, KAGAYA Tetsuyuki, YAZAWA Kenichi, KOMETANI Kenji, YAO Jun, OKAMOTO Noriaki, SHIMANAGA Kazuyuki, FU Xin, KONDOH Shiomi

      ▶ More details

      11 2011 - 3 2014

      Grant number：23243060

      Grant amount：\28990000 （ Direct Cost: \22300000 、 Indirect Cost：\6690000 ）

      Under the current economic environment such as market requires the expansion of the risk information disclosure, this study examined how the institutional design of the financial reporting is explored and how companies, which engaged in international business activities, correspond to the market environment changes. This study has the three following theoretical and institutional perspectives. First is the design of financial accounting system, second is the design of audit and assurance systems, and third is the tax system design. This study also executed an empirical research based on the above-mentioned theoretical and institutional perspectives.

      researchmap

    • 金融社会論の適用と金融商品評価の実務に関する国際比較研究

      全国銀行学術研究振興財団  2012年度研究助成 

      岡本紀明

      ▶ More details

      2012 - 2013

      Authorship：Principal investigator  Grant type：Competitive

      researchmap

    • Critical and Sociological Study on the Diffusion of Fair Value Accounting

      Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research Grant-in-Aid for Young Scientists (B) 

      OKAMOTO Noriaki

      ▶ More details

      2011 - 2012

      Grant number：23730439

      Grant amount：\1690000 （ Direct Cost: \1300000 、 Indirect Cost：\390000 ）

      The purpose of this study is to analyze the diffusion of fair value accounting from the critical and sociological viewpoint. The result of this study is summarized as follows. Firstly, it points out the case that the institutional diffusion of fair value accounting has gained momentum in recent years. Secondly , it reveals that fair value accounting in practice, despite its institutional development, might have problems in an unusual market condition. In particular, under the financial crisis in a few years ago, relevant information for fair value accounting of esoteric financial instruments was unevenly limited to a number of financial institutions and some market information vendors. This study argues that this issue has to be seriously considered by regulators.

      researchmap

    • 金融商品の公正価値会計の適用実態に関する調査研究

      公益財団法人 野村財団  2010年度下期 国際交流助成 

      岡本紀明

      ▶ More details

      2010 - 2011

      Authorship：Principal investigator  Grant type：Competitive

      researchmap

    • A Research on the Reasons for Recent Lease Accounting Standard Setting and its Acceptance in Japan

      Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research Grant-in-Aid for Young Scientists (Start-up) 

      OKAMOTO Noriaki

      ▶ More details

      2007 - 2008

      Grant number：19830055

      Grant amount：\1974000 （ Direct Cost: \1710000 、 Indirect Cost：\264000 ）

      researchmap

    ▼display all