Updated on 2025/07/12

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

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    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

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      Country：Japan

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

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      Country：United Kingdom

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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, School of Social and Political Science   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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    Committee Memberships

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

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      Committee type：Academic society

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

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      Committee type：Academic society

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    • 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

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      Committee type：Other

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

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      Committee type：Academic society

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    Awards

    • 9 2023  
      Japanese Intellectual Capital Management Association  2023 Association Award 

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    • 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

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

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    Papers

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    Misc.

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    Books and Other Publications

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

      岡本, 紀明

      Palgrave Macmillan  2024  （ ISBN:9783031533921 ）

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

      CiNii Books

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    • 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 ）

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

      CiNii Books

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    • 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 ）

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    • 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 ）

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      Total pages：xxxix, 436p   Language：Japanese

      CiNii Books

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    • 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 ,  Complementary Tax Law Reform in Japan）

      Nova Science Publishers  3 2012  （ ISBN:9781621005636 ）

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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 ,  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 

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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 

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    Presentations

    • 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 

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      Event date： 2 7 2025 - 4 7 2025

      Language：English   Presentation type：Oral presentation (general)  

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    • 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 

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      Event date： 20 9 2024 - 21 9 2024

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

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    • Impactization: Growing Impact Finance and Accounting in Japan Invited

      Noriaki Okamoto

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

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      Event date： 24 7 2024 - 26 7 2024

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

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    • 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 

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      Event date： 3 7 2024 - 5 7 2024

      Language：English   Presentation type：Oral presentation (general)  

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    • 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 

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      Event date： 22 4 2023 - 23 4 2023

      Language：Japanese   Presentation type：Oral presentation (general)  

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

      Noriaki Okamoto

      Alternative Accounts Europe Conference 2023  6 2 2023 

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      Language：English   Presentation type：Oral presentation (general)  

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

      Noriaki Okamoto

      The 14th IAAER World Congress  1 12 2022 

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      Language：English   Presentation type：Oral presentation (general)  

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    • 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 

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

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    • 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 

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      Language：English   Presentation type：Oral presentation (general)  

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

      Noriaki Okamoto

      Intersections of Finance and Society 2022  15 9 2022 

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      Language：English   Presentation type：Oral presentation (general)  

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    • 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 

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      Language：English   Presentation type：Oral presentation (general)  

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    • 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 

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

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    • 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 

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      Language：English   Presentation type：Oral presentation (general)  

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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― 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

    • 9 2024 - Present 
      Accounting （ International Christian University ）

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

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

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

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    • 4 2016 - Present 
      Advanced Accounting （ Hosei University ）

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

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    • 4 2016 - Present 
      Financial Accounting （ Rikkyo University ）

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    • 9 2015 - Present 
      Accounting （ Hosei University ）

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

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    • 4 2006 - 3 2016 
      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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      グローバルビジネス英語 （ 流通経済大学 ）

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    Professional Memberships

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

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

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    • 9 2019 - Present 
      会計理論学会

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    • 12 2015 - Present 
      International Social Ontology Society

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    • 9 2006 - Present 
      日本簿記学会

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    • 9 2006 - Present 
      JAPANESE ASSOCIATION FOR INTERNATIONAL ACCOUNTING STUDIES

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    • 9 2006 - Present 
      JAPAN ACCOUNTING ASSOCIATION

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      Japanese Association for the Contemporary and Applied Philosophy

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      European Accounting Association

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      科学社会学会

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    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

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      4 2025 - 3 2028

      Grant number：25K05411

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

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    • 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 

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      1 2025 - 3 2027

      Authorship：Principal investigator 

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    • 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 

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      4 2022 - 3 2025

      Grant number：22K01796

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

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    • 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

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      7 2021 - 6 2022

      Authorship：Principal investigator 

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    • 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

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      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.

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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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    • 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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