Updated on 2023/02/20

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 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、企業成果の定量化とその影響等を学際的に研究している。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、現在はのれんやM&Aの評価及び企業活動の社会的インパクトの測定に関心がある。また、社会的制度はいかに構築・遂行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
  • 学際的会計研究

  • 国際会計

  • 財務会計

  • 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

    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 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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    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 ,  Complementary Tax Law Reform in Japan)

      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 ,  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( 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

    • 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 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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      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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      グローバルビジネス英語 ( 流通経済大学 )

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    Professional Memberships

    • 9 2019 - Present 
      会計理論学会

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    •  
      Japanese Association for the Contemporary and Applied Philosophy

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    •  
      日本簿記学会

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    •  
      JAPANESE ASSOCIATION FOR INTERNATIONAL ACCOUNTING STUDIES

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    •  
      European Accounting Association

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    •  
      JAPAN ACCOUNTING ASSOCIATION

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    Research Projects

    • 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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    • 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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    • 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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