Updated on 2021/07/01

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 Field of Study: Business
Graduate School of Business Field of Study: International Business
Title*
Professor
Degree
博士(経営学) ( 神戸大学 )
Research Theme*
  • 財務会計及び国際会計領域を専門とする。特に会計における社会的・政治的・倫理的側面に関心を抱き、社会学や政治学及び哲学等における知見を学際的に援用した会計研究を進めている。これまで取り上げてきた対象は、公正価値会計や会計制度のグローバリゼーション、企業によるアーニングス・マネジメント等であり、現在は政策保有株式やのれんの会計制度にも関心がある。また、財務会計における客観性はいかに確保(構築)されるのかという根本的問題にも興味を持っている。

  • Research Interests
  • Financial Accounting

  • 学際的会計研究

  • 国際会計

  • 財務会計

  • Interdisciplinary Accounting Research

  • International Accounting

  • Campus Career*
    • 4 2019 - Present 
      College of Business   Department of Global Business   Professor
    • 4 2019 - Present 
      Graduate School of Business   Field of Study: International Business   Professor
    • 4 2019 - Present 
      Graduate School of Business   Field of Study: Business   Professor
    • 4 2016 - 3 2019 
      College of Business   Department of Global Business   Associate Professor
     

    Research Areas

    • Humanities & Social Sciences / Accounting

    Research History

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

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      Country:Japan

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

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    • 4 2015 - 3 2016 
      Ryutsu Keizai University   Economics   Professor

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    • 4 2009 - 3 2015 
      Ryutsu Keizai University   Associate Professor

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    • 4 2011 - 3 2012 
      University of Edinburgh, SSPS   Visiting Scholar

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    • 4 2006 - 3 2009 
      Ryutsu Keizai University   Lecturer

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    Education

    • - 3 2006 
      Kobe University   Graduate School of Business

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    Awards

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

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    Papers

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

      Okamoto, Noriaki

      JOURNAL OF ECONOMIC METHODOLOGY   1 2020

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      Language:English   Publishing type:Research paper (scientific journal)   Publisher:ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD  

      Although the philosophical literature on social institutions has been insightful for social scientific studies, the application of its core concepts, such as collective intentionality, to real institutional dynamics remains challenging. One factor contributing to this situation is insufficient work that identifies collectively accepted social norms and shows how they constitute social institutions. Relying on the perspectives of John Searle and Raimo Tuomela, this study integrates recent analyses of the concept of performativity with discourse analysis. It presents an analytic framework, drawing on the concept of nominalization, to identify collectively accepted social norms that performatively constitute social institutions. Finally, it illustrates the identification of collectively accepted 'globalization' that performatively constitutes and shapes economic institutions engaged in corporate financial reporting. This study contributes to closing the gap between philosophical analyses of social institutions and social scientific studies by highlighting the performance of nominalized collectively accepted social norms.

      DOI: 10.1080/1350178X.2019.1707850

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    • 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   11 2017

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

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    • 「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

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

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    • 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

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

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

      Noriaki Okamoto

      Accounting Forum38 ( 3 ) 170 - 183   2014

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

      This study offers a unique interdisciplinary perspective on fair value accounting. The growing influence of esoteric financial instruments whose valuation is becoming increasingly complex makes it necessary to focus on actual valuation practices. Based on an extensive review, this paper regards fair value accounting for complex financial instruments as involving processes distributed among actors located inside and/or outside a reporting entity. It also draws attention to collaboration by organizations that apply their external and internal resources to perform complex financial valuations. Furthermore, it demonstrates that cases involving unusual market conditions underline the importance of human interactions to the valuation process. © 2014 Elsevier Ltd.

      DOI: 10.1016/j.accfor.2014.06.001

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    • 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 (東日本部会・統一論題報告「IFRSの再検討と事業報告」)

      岡本 紀明

      国際会計研究学会年報 = Bulletin of Japanese Association for International Accounting Studies2012 ( 2 ) 5 - 21   8 2013

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      Language:Japanese   Publisher:国際会計研究学会  

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    • Social Studies of Finance and Implications for Accounting Research

      Okamoto Noriaki

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

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      Language:Japanese   Publisher:Ryutsu Keizai University  

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      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

      OKAMOTO Noriaki

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

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      Language:English  

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    • Socio-institutional Perspectives of Reality in Financial Accounting-The Creative Compliance and Accounting Standard Setting in Japan- Peer-reviewed

      OKAMOTO Noriaki

        3 ( 1 ) 63 - 79   4 2011

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

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    • 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

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

      The purpose of this paper is two-fold. First, the author considers Norman Macintosh's recent arguments regarding the " bullshit" prevalent in accounting, and explicates the crux of problems raised in disputes concerning corporate aggressive earnings management. Second, the author suggests a theoretical and institutional framework to reconcile the disputes by applying implications from the Searlean theory of collective intentionality. To these ends, this paper draws mainly on related philosophical investigations, and attempts to shed new light on the present debate over principles- versus rules-based accounting standards and aggressive earnings management. Based on a theoretical analysis, this paper concludes by supporting principles-based accounting standards accompanied by the true and fair override provisions. © 2010 Elsevier Ltd.

      DOI: 10.1016/j.cpa.2010.06.012

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    • 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

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      Language:Japanese  

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    • 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

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      Language:Japanese   Publisher:Ryutsu Keizai University  

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      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

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      Language:Japanese   Publisher:Ryutsu Keizai University  

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      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

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      Language:Japanese   Publisher:Ryutsu Keizai University  

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

    • 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

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      Language:Japanese   Publisher:税務経理協会  

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    • 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

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      Language:Japanese   Publisher:産業経理協会  

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    Misc.

    Books and Other Publications

    • Material Markets-How Economic Agents are Constructed

      OKAMOTO Noriaki( Role: Sole translator)

      3 2013 

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

      OKAMOTO Noriaki( Role: Contributor)

      Nova Science Publishers  3 2012 

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    • 古賀智敏編著 財務会計のイノベーション

      岡本 紀明( Role: Contributor)

      中央経済社  4 2009 

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    • 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( Role: Contributor)

      中央経済社  1 2007 

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    Presentations

    • 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 

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

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    • 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 

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      Language:English   Presentation type:Oral presentation (general)  

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    Teaching Experience

    • 4 2016 - Present 
      Advanced Accounting ( 法政大学 GIS )

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    • 4 2016 - Present 
      Financial Accounting ( 立教大学 )

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    • 4 2016 - Present 
      Financial Statement Analysis ( 立教大学 )

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    • 9 2015 - Present 
      Accounting ( 法政大学 GIS )

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      Introduction to Accounting and Finance ( Temple University of Japan, Intensive Short Course )

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      グローバルビジネス英語 ( 流通経済大学 )

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      簿記論 ( 流通経済大学 )

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      財務会計論 ( 流通経済大学 )

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

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    Professional Memberships

    • 9 2019 - Present 
      会計理論学会

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      日本簿記学会

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      European Accounting Association

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      JAPAN ACCOUNTING ASSOCIATION

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      JAPANESE ASSOCIATION FOR INTERNATIONAL ACCOUNTING STUDIES

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      Japanese Association for the Contemporary and Applied Philosophy

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    Research Projects

    • のれんの会計処理をめぐる国際的駆け引きと会計基準設定における説得の探究

      日本学術振興会  科学研究費助成事業 基盤研究(C) 

      岡本 紀明

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      4 2018 - 3 2021

      Grant number:18K01944

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

      平成30年度は、国際会計基準審議会(IASB)及び各国会計基準セッターによるのれんの会計基準設定に関する動向や意向に関する意見収集を進めた。特にIASBによる関連会計基準の事後的レビュー(Post Implementation Review: PIR)のプロセスに関する調査を行うとともに、FASB(米国会計基準審議会)による非上場企業に対するのれんの会計処理簡素化の動きも検討材料とした。また、わが国におけるIFRS(国際財務報告基準)任意適用企業が、現行ののれんに対するアプローチ(非償却及び減損)をいかに捉えているかに関する探索的調査も行った。
      さらに、のれんの処理に関する各利害関係者の主張を理論化する目的から、言説分析やレトリカル分析に関する先行研究のレビュー及び比較分析を行い、いかに会計研究に適用するかという視点から考察を深めた。具体的には、コミュニケーション研究における主張の類型化(categorization)の視点を援用し、上記ののれんの会計処理に関する国際的政治の側面にいかに適用し得るかを考察した。当該考察を早速英語論文として纏め、2019年7月にニュージーランドのオークランドで開催予定の学際的会計研究学会(The 9th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference)に投稿した。その後に査読を経て報告がアクセプトされたため、学会報告で得たフィードバックやコメントを参考にさらに論文の推敲を進め、2020年以降の出来るだけ早い時期に海外ジャーナルへ投稿したいと考えている。

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    • 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

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      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.

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    • 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

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      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.

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    • 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

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      2012 - 2013

      Authorship:Principal investigator  Grant type:Competitive

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    • 公正価値会計の普及に関する批判的・社会学的研究

      文部科学省  科学研究費助成金(若手研究 B) 

      岡本紀明

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      2011 - 2012

      Authorship:Principal investigator  Grant type:Competitive

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    • 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

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      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.

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    • 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

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      2010 - 2011

      Authorship:Principal investigator  Grant type:Competitive

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    • Socio-institutional Perspectives on Accounting, Accounting Standard Setting, Philosophical Analysis of Reality in Accounting

      Grant-in-Aid for Promotion of Private Scientific Research 

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      2009

      Grant type:Competitive

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    • リース会計基準改訂の意義と社会的受容に関する研究

      文部科学省  科学研究費補助金(若手研究 スタートアップ) 

      岡本紀明

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      2008 - 2009

      Authorship:Principal investigator  Grant type:Competitive

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    • 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

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      2007 - 2008

      Grant number:19830055

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

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