Updated on 2023/11/10

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

  • 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

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

    • 2 2020 - Present 
      The Japan Intellectual Capital Management Association   director

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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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    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

    • 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

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

      DOI： 10.1177/00483931231177478

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

      Noriaki Okamoto

      Journal of Management and Governance   30 1 2022

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      Authorship：Lead author   Language：English   Publishing type：Research paper (scientific journal)   Publisher：Springer Science and Business Media {LLC}  

      DOI： 10.1007/s10997-021-09620-7

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    • 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

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      Authorship：Lead author   Language：English   Publishing type：Research paper (scientific journal)   Publisher：Informa UK Limited  

      DOI： 10.1080/1350178x.2019.1707850

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

      岡本紀明

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

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      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

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

    • 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)  

      DOI： 10.1016/j.racreg.2017.09.004

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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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      Authorship：Lead author   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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    • 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 」

        2012 ( 2 ) 5 - 21   8 2013

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      Language：Japanese  

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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

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

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

      DOI： 10.1504/ijca.2011.039605

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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   Publishing type：Research paper (scientific journal)   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   Publishing type：Research paper (scientific journal)   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/

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

      Okamoto Noriaki

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

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      Language：Japanese   Publisher：Kobe University  

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    • 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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    • 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

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      Language：Japanese   Publisher：Kobe University  

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    Misc.

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    Books and Other Publications

    • 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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    • 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

    • 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

    • 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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    • 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

    • 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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    • Construction of a Safety System by using Intelligent Structures

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

      OKAMOTO Noriaki

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      2005 - 2007

      Grant number：17560126

      Grant amount：\3380000 （ Direct Cost: \3200000 、 Indirect Cost：\180000 ）

      1. Construction of Safety Palpation Arm for Tele-ultrasound Imaging Diagnosis Robot
      The goal of this study is to develop the arm structure which satisfies the various kinds of functions demanded for a palpation-arm as a tele-ultrasound imaging diagnosis robot and simultaneously is able to ensure intrinsic safety during its operation. The concept of a safety palpation-arm is proposed, based on a sequence of loadings during motion of a diagnosis robot In order to control the process of the resistance forces of the arm structure according to its concept, a framework was constructed with a reinforced skin box beam structure and a trigger causing local collapses. It is shown by experiments and FEA that the framework is verified to be useful to the safety palpation arm.
      2. Construction of a Safety System of a Welfare-service Mobile Equipment for Collision with Human
      Considering the low speed of this mobile equipment, this research proposes the design concept that prevents human damage from fall or crush after collision, by absorbing completely the impact energy with the large deformation of an absorber and the friction between braked wheels and the floor and simultaneously by reducing the impact force. Its concept is applied to the safety system for a large-size fray-carrying cart with function of keeping dishes warm or cold in a hospital and a welfare institution. Functional experiments for the safety system were carried out with a test cart constructed similarly to the tray-carrying one. It is shown by impact experiments with various situations of dummies that the safety system can control the impact fume between a human and the equipment less than the human pain tolerance and the conditions on human-fall determined experimentally as a function of critical speed, impact fume and friction between a dummy sole and a floor.

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