Okamoto Noriaki 岡本紀明

… Alternative Names

OKAMOTO Noriaki 岡本紀明

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Researcher Number	00433566
Other IDs	https://orcid.org/0000-0001-7366-5079
Affiliation (Current)	2024: 立教大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2019 – 2022: 立教大学, 経営学部, 教授 2018: 立教大学, 経営学部, 准教授 2014 – 2015: 流通経済大学, 経済学部, 教授 2014: 流通経済大学, 経済学部, 准教授 2011 – 2012: 流通経済大学, 経済学部, 准教授 2008: Ryutsu Keizai University, 経済学部, 准教授 2007: Ryutsu Keizai University, 経済学部, 講師
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Accounting
Keywords	Principal Investigator 国際財務報告基準 / 公正価値会計 / 会計基準設定 / 価値評価研究 / インパクト加重会計 / 企業の社会的業績 / 金融化 / インパクト投資 / インパクト金融 / インパクト評価手法 … More / 社会的インパクト / 制度設計における説得 / 制度設計におけるレトリックの分析 / 言説分析 / のれんの非償却・減損 / のれんの定期償却 / 会計制度の政治的側面 / 会計基準設定のレトリカルな側面 / のれんの会計処理 / 日本的会計慣行 / 会計基準設定の政治的側面 / のれんの償却または減損 / のれんの会計 / 会計基準の国際的統合 / ファイナンシャリゼーション / IFRS第9号 / 社会学的会計研究 / 非上場株式 / 国際会計 / 財務会計 / 社会学 / 金融商品会計 / 分散認知 / 金融市場の社会学 / 金融社会論 / 金融危機 / 実質優先主義 / 社会規範 / 確定決算主義 / 制度論 / コンバージェンス / 政策過程分析 / 制度的補完性 / 確定決算基準 / 会計基準のコンバージェンス / リース会計 … More Except Principal Investigator 新興国投資 / コスト効率性 / グローバル投資 / 国際財務報告基準 / システム設計 / 金融規制 / リスク情報 / 財務・非財務情報 Less

A theoretical and practical study on the social shift of corporate performance evaluationPrincipal Investigator
- Principal Investigator
  
  岡本紀明
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Rikkyo University
A study on the persuasion during accounting standard setting: The case study about global controversy over accounting for goodwillPrincipal Investigator
- Principal Investigator
  
  Okamoto Noriaki
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Rikkyo University
Comparative analysis of theories and practices in fair value accounting for unlisted stocksPrincipal Investigator
- Principal Investigator
  
  Okamoto Noriaki
- Project Period (FY)
  2014 – 2015
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Ryutsu Keizai University
A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure
- Principal Investigator
  
  YOSANO TADANORI
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
Critical and Sociological Study on the Diffusion of Fair Value AccountingPrincipal Investigator
- Principal Investigator
  
  OKAMOTO Noriaki
- Project Period (FY)
  2011 – 2012
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Ryutsu Keizai University
A Research on the Reasons for Recent Lease Accounting Standard Setting and its Acceptance in JapanPrincipal Investigator
- Principal Investigator
  
  OKAMOTO Noriaki
- Project Period (FY)
  2007 – 2008
- Research Category
  
  Grant-in-Aid for Young Scientists (Start-up)
- Research Field
  
  Accounting
- Research Institution
  Ryutsu Keizai University

[Book] "Finance without Unified Measurement Framework: Rise of Collective Norm Entrepreneurs in Impact Finance in Japan" in The Routledge Handbook of Green Finance2023
- Author(s)
  Noriaki Okamoto (Author), Othmar M. Lehner (Editor), Theresia Harrer (Editor), Hanna Silvola (Editor), Olaf Weber (Editor)
- Publisher
  Routledge
- ISBN
  9781032385297
- Data Source
  KAKENHI-PROJECT-22K01796
[Book] 金融市場の社会学2013
- Author(s)
  ドナルド・マッケンジー著、岡本紀明訳
- Publisher
  流通経済大学出版会
- Data Source
  KAKENHI-PROJECT-23730439
[Book] 金融市場の社会学2013
- Author(s)
  Donald MacKenzie著（岡本紀明訳）
- Total Pages
  238
- Publisher
  流通経済大学出版会
- Data Source
  KAKENHI-PROJECT-23730439
[Book] "Collaborative Pursuit of the Global Convergence of Accounting Standards: An Analysis of the Change of Accounting Standards and Complementary Tax Law Reform in Japan" in Advances in Business and Management, Volume 52012
- Author(s)
  Noriaki Okamoto (William, D. Nelson (ed.))
- Publisher
  Nova Science Publishers
- Data Source
  KAKENHI-PROJECT-23730439
[Book] 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(『財務会計のイノベーション』)2009
- Author(s)
  岡本紀明(古賀智敏)
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-19830055
[Book] 『財務会計のイノベーション』第14章所収「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」2009
- Author(s)
  岡本紀明古賀智敏編著
- Total Pages
  23
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-19830055
[Journal Article] Quantified Hierarchy: An Ontological Analysis of Finance and its Application in Impact Finance2023
- Author(s)
  Noriaki Okamoto
- Journal Title
  
  Rivista di Estetica
  
  Volume: 84
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22K01796
[Journal Article] Financialisation in the Practice of Cross-Shareholdings in Japan: A Performative Pursuit of Better Corporate Governance2022
- Author(s)
  Noriaki Okamoto
- Journal Title
  
  Journal of Management and Governance
  
  Volume: － Issue: 1 Pages: 337-357
- DOI
  10.1007/s10997-021-09620-7
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18K01944
[Journal Article] Nicolas Brisset, Economics and Performativity: Exploring Limits, Theories and Cases2022
- Author(s)
  Noriaki Okamoto
- Journal Title
  
  OEconomia
  
  Volume: 12 (2) Issue: 12-2 Pages: 317-323
- DOI
  10.4000/oeconomia.12600
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-22K01796
[Journal Article] 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―2021
- Author(s)
  付馨・岡本紀明
- Journal Title
  
  日本知的資産経営学会誌
  
  Volume: 7 Pages: 32-46
- NAID
  40022791090
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18K01944
[Journal Article] 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―2021
- Author(s)
  岡本紀明
- Journal Title
  
  社会関連会計研究
  
  Volume: 33 Pages: 117-131
- Data Source
  KAKENHI-PROJECT-18K01944
[Journal Article] 海外M&Aにおける複数評価原理の探究：価値評価研究における知見に基づく学際的分析2020
- Author(s)
  岡本　紀明
- Journal Title
  
  日本情報経営学会誌
  
  Volume: 40 (1-2)
- Data Source
  KAKENHI-PROJECT-18K01944
[Journal Article] An Exploration into Multiple Evaluative Principles in M&As2020
- Author(s)
  岡本紀明
- Journal Title
  
  Journal of Information and Management
  
  Volume: 40 Issue: 1-2 Pages: 65-74
- DOI
  10.20627/jsim.40.1-2_65
- NAID
  130007907077
- ISSN
  1882-2614, 2189-9681
- Language
  Japanese
- Data Source
  KAKENHI-PROJECT-18K01944
[Journal Article] 制度の遂行性から見た知的資産認識への課題と胎動2020
- Author(s)
  岡本　紀明
- Journal Title
  
  日本知的資産経営学会誌
  
  Volume: 6 Pages: 41-53
- NAID
  40022457707
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18K01944
[Journal Article] Collectively accepted social norms and performativity: the pursuit of normativity of globalization in economic institutions2020
- Author(s)
  Okamoto Noriaki
- Journal Title
  
  Journal of Economic Methodology
  
  Volume: 27 Issue: 3 Pages: 226-239
- DOI
  10.1080/1350178x.2019.1707850
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18K01944
[Journal Article] 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―2019
- Author(s)
  岡本　紀明
- Journal Title
  
  グローバル会計研究
  
  Volume: 1 Pages: 39-48
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18K01944
[Journal Article] 公正価値会計の社会学的分析―非上場株式の評価を題材として―2016
- Author(s)
  岡本紀明
- Journal Title
  
  流通経済大学創立50周年記念論文集
  
  Volume: 1 Pages: 117-148
- Data Source
  KAKENHI-PROJECT-26780254
[Journal Article] 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2015
- Author(s)
  岡本紀明
- Journal Title
  
  流通経済大学論集
  
  Volume: 49（4） Pages: 59-70
- NAID
  110010008127
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26780254
[Journal Article] 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2015
- Author(s)
  岡本紀明
- Journal Title
  
  流通経済大学論集
  
  Volume: 49 Issue: 4 Pages: 59-70
- NAID
  110010008127
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 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2015
- Author(s)
  岡本紀明
- Journal Title
  
  流通經濟大學論集
  
  Volume: 第49巻第4号 Pages: 375-386
- NAID
  110010008127
- Data Source
  KAKENHI-PROJECT-26780254
[Journal Article] Fair value accounting from a distributed cognition perspective2014
- Author(s)
  Okamoto, N.
- Journal Title
  
  Accounting Forum
  
  Volume: 38 Issue: 3 Pages: 170-183
- DOI
  10.1016/j.accfor.2014.06.001
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 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2014
- Author(s)
  岡本紀明
- Journal Title
  
  ゆうちょ資産研究
  
  Volume: 21 Pages: 1-26
- NAID
  40020287342
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 金融社会論の台頭と会計研究への示唆2013
- Author(s)
  岡本　紀明
- Journal Title
  
  流通経済大学論集
  
  Volume: 47（4） Pages: 331-342
- NAID
  110010008072
- Data Source
  KAKENHI-PROJECT-23730439
[Journal Article] 金融社会論の台頭と会計研究への示唆2013
- Author(s)
  岡本紀明
- Journal Title
  
  流通経済大学論集
  
  Volume: 第47巻第4号 Pages: 49-60
- NAID
  110010008072
- Data Source
  KAKENHI-PROJECT-23730439
[Journal Article] Socio-institutional Perspectives of Reality in Financial Accounting-The Creative Compliance and Accounting Standard Setting in Japan-2011
- Author(s)
  Nooriaki Okamoto
- Journal Title
  
  International Journal of Critical Accounting
  
  Volume: 3(1) Pages: 63-79
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730439
[Journal Article] Collective Intentionality and Aggressive Earnings Management: Developing Norman Macintosh’s Arguments in the Debate over Principles-versus Rules-based Accounting Standards2011
- Author(s)
  Noriaki Okamoto
- Journal Title
  
  Critical Perspectives on Accounting
  
  Volume: 22(2) Issue: 2 Pages: 236-242
- DOI
  10.1016/j.cpa.2010.06.012
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730439
[Journal Article] わが国リース会計基準改訂の政策過程分析-会計基準のコンバージェンスの追求と法人税法との補完性-2009
- Author(s)
  岡本紀明
- Journal Title
  
  流通経済大学論集学論集第44 巻第1 号
  
  Pages: 23-37
- NAID
  110010007988
- Data Source
  KAKENHI-PROJECT-19830055
[Journal Article] 会計制度を支える信頼と制度的正統性2007
- Author(s)
  岡本紀明
- Journal Title
  
  流通経済大学論集 44
  
  Pages: 323-333
- NAID
  110007187947
- Data Source
  KAKENHI-PROJECT-19830055
[Journal Article] Socio-institutional Perspectives of Reality in Accounting-The Creative Compliance and Accounting Standard Setting in Japan-
- Author(s)
  Okamoto Noriaki
- Journal Title
  
  International Journal of Critical Accountiner (manuscript accepted) forthcoming(未定)(印刷中)
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19830055
[Journal Article] Socio-institutional Perspectives of Reality in Financial Accounting-The Creative Compliance and Accounting Standard Setting in Japan-
- Author(s)
  Okamoto Noriaki
- Journal Title
  
  International Journal of Critical Accounting, forthcoming
  
  Pages: 0-0
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19830055
[Presentation] Quantification of Social: How Practitioners Learn to Calculate Ccmmensurable Social Impact2023
- Author(s)
  Noriaki Okamoto
- Organizer
  Alternative Accounts Europe Conference 2023
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K01796
[Presentation] Hierarchy and Heterarchy in Valuation: How Practitioners Learn to Calculate Commensurable Social Impact2022
- Author(s)
  Noriaki Okamoto
- Organizer
  Wards Accounting Seminar at the Adam Smith Business School, University of Glasgow
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K01796
[Presentation] Finance without Unified Measurement Framework: A Rise of Collective Norm Entrepreneurs in Impact Finance in Japan2022
- Author(s)
  Noriaki Okamoto
- Organizer
  17th EIASM Interdisciplinary Conference on Intangibles and Intellectual Capital
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-22K01796
[Presentation] Hierarchy and Heterarchy: How Analysts Learn Impact Investment Using Different Infrastructures2022
- Author(s)
  Noriaki Okamoto
- Organizer
  Intersections of Finance and Society
- Data Source
  KAKENHI-PROJECT-22K01796
[Presentation] A Rhetorical Analysis of Arguments in the Global Politics of Accounting Standard Setting: A Case Study about Accounting for Goodwill2021
- Author(s)
  Noriaki Okamoto
- Organizer
  The 13th Interdisciplinary Perspectives on Accounting Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01944
[Presentation] An Ontological Analysis of Corporate Income: The Diversity of Markets and the Power of Collective Declaration2020
- Author(s)
  Noriaki Okamoto
- Organizer
  Social Ontology 2020 Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01944
[Presentation] Identifying Collectively Accepted Social Norms from a Perspective of Performative Nominalization2019
- Author(s)
  Noriaki Okamoto
- Organizer
  Social Ontology 2019 Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01944
[Presentation] Rhetorical Analysis of Accounting Standard Setting: A Case Study of Global Politics of Accounting Standards For Goodwill2019
- Author(s)
  Noriaki Okamoto
- Organizer
  The 9th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01944
[Presentation] Rhetorical Analysis of Accounting Standard Setting: A Case Study of Global Politics of Accounting Standards for Goodwill2019
- Author(s)
  Noriaki Okamoto
- Organizer
  The 9th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01944
[Presentation] Identifying Collectively-Accepted Social Norms: A Perspective of Performative Nominalization2019
- Author(s)
  Noriaki Okamoto
- Organizer
  Social Ontology 2019, The 6th Biennial ENSO Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01944
[Presentation] The Relationship between Financialization and Accounting Standards: A Japanese Perspective2015
- Author(s)
  Noriaki Okamoto
- Organizer
  The 30th anniversary of the Interdisciplinary Perspectives on Accounting Conference
- Place of Presentation
  スウェーデン　ストックホルム・ビジネススクール
- Year and Date
  2015-07-09
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26780254
[Presentation] The Relationship Between Financialization And Accounting Standards: A Japanese Perspective2015
- Author(s)
  Noriaki Okamoto
- Organizer
  第38回ヨーロッパ会計学会（EAA）
- Place of Presentation
  英国　グラスゴー大学
- Year and Date
  2015-04-28
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26780254
[Presentation] 公正価値会計の拡大に関する社会学的分析2015
- Author(s)
  岡本紀明
- Organizer
  日本会計研究学会第74回全国大会
- Place of Presentation
  神戸大学
- Year and Date
  2015-09-08
- Data Source
  KAKENHI-PROJECT-26780254
[Presentation] The Relationship between Financialization and Accounting Standards: A Japanese Perspective2015
- Author(s)
  Noriaki Okamoto
- Organizer
  The 38th European Accounting Association Annual Congress
- Place of Presentation
  グラスゴー（英国）
- Year and Date
  2015-04-28
- Data Source
  KAKENHI-PROJECT-26780254
[Presentation] Distributed Cognition and Collective Commitment for the Fair Valuation of Financial Instruments2014
- Author(s)
  Okamoto, N.
- Organizer
  The 37th European Accounting Association Annual Congress
- Place of Presentation
  タリン(エストニア)
- Year and Date
  2014-05-21
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] The Relationship between Financialization and Accounting Standards2014
- Author(s)
  Okamoto, N.
- Organizer
  The XVIII ISA World Congress of Sociology
- Place of Presentation
  横浜(パシフィコ横浜)
- Year and Date
  2014-07-17
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] Norm Entrepreneurs' Lobbying and Persuasion : the Case Study of the IASB's Modification of Exposure Draft2014
- Author(s)
  Okamoto, N.
- Organizer
  Critical Perspectives on Accounting Conference 2014
- Place of Presentation
  トロント(カナダ)Schulich School of Business at York University
- Year and Date
  2014-07-08
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] Distributed Cognition and Collective Commitment for Fair Value Accounting2013
- Author(s)
  Okamoto, N.
- Organizer
  The 13th Finance, Risk and Accounting Perspectives Conference
- Place of Presentation
  ケンブリッジ (UK) University of Cambridge
- Year and Date
  2013-11-18
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] Distributed Accounting Valuation-Alternative View on Fair Value Accounting from the Distributed Cognition Perspective2013
- Author(s)
  Okamoto, N.
- Organizer
  The 36th Annual Congress of European Accounting Association
- Place of Presentation
  Paris-Dauphine University
- Data Source
  KAKENHI-PROJECT-23730439
[Presentation] Distributed Cognition and Collective Commitment for the Fair Valuation of Financial Instruments2013
- Author(s)
  Okamoto, N.
- Organizer
  The 13th FRAP -International Research Conference on Finance, Risk and Accounting Perspectives
- Place of Presentation
  Cambridge University.
- Data Source
  KAKENHI-PROJECT-23730439
[Presentation] Distributed Accounting Valuation―Alternative View on Fair Value Accounting from the Distributed Cognition Perspective2013
- Author(s)
  Okamoto, N.
- Organizer
  The 36th Annual Congress of European Accounting Association
- Place of Presentation
  パリ (フランス) Paris-Dauphine University
- Year and Date
  2013-05-07
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] Diffusion of National Accounting Norms in Global Accounting Standard Setting2013
- Author(s)
  Okamoto, N.
- Organizer
  2013 Annual Congress of Korea International Accounting Association
- Place of Presentation
  Cheonan (South Korea) Sun Moon University
- Year and Date
  2013-11-03
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] Distributed Fair Valuation―Alternative View on Fair Value Accounting from the Distributed Cognition Perspective2012
- Author(s)
  Noriaki Okamoto
- Organizer
  The 10th Interdisciplinary Perspectives on Accounting Conference
- Place of Presentation
  University of Cardiff
- Data Source
  KAKENHI-PROJECT-23730439
[Presentation] 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―2012
- Author(s)
  岡本　紀明
- Organizer
  国際会計研究学会第3回東日本部会統一論題
- Place of Presentation
  上武大学
- Invited
- Data Source
  KAKENHI-PROJECT-23730439
[Presentation] Distributed Fair Valuation-Alternative View on Fair Value Accounting from the Distributed Cognition Perspective2012
- Author(s)
  Okamoto, N
- Organizer
  The 10th Interdisciplinary Perspectives on Accounting Conference
- Place of Presentation
  University of Cardiff
- Data Source
  KAKENHI-PROJECT-23730439
[Presentation] Reflection of National Accounting Norms within the Political Arena of Global Accounting Standard Setting2011
- Author(s)
  Noriaki Okamoto
- Organizer
  Accounting Renaissance Conference　2011
- Place of Presentation
  Ca' Foscari University of Venice, Italy
- Data Source
  KAKENHI-PROJECT-23730439
[Presentation] International Norms and the Convergence of Accounting Standards in Japan,2009
- Author(s)
  Okamoto Noriaki
- Organizer
  The Interdisciplinary Perspectives on Accounting Conference
- Place of Presentation
  Innsbruck University School of Management
- Data Source
  KAKENHI-PROJECT-19830055
[Presentation] Socio-institutional Perspectives of Reality in Accounting-The Creative Compliance and Accounting Standard Setting in Japan-2008
- Author(s)
  Okamoto Noriaki
- Organizer
  Critical Perspectives on Accounting(批判的会計学会)2008 Conference
- Place of Presentation
  City University New York, Baruch College
- Data Source
  KAKENHI-PROJECT-19830055
[Presentation] Socio-institutional Perspectives of Reality in Accounting-The Creative Compliance and Accounting Standard Setting in Japan-2008
- Author(s)
  Okamoto Noriaki
- Organizer
  The 31st European Accounting Association Annual Congress
- Place of Presentation
  Erasmus University of Rotterdam
- Data Source
  KAKENHI-PROJECT-19830055
[Presentation] Socio-institutional Perspectives of Reality in Accounting-The Creative Compliance and Accounting Standard Setting in Japan-2008
- Author(s)
  Okamoto Noriaki
- Organizer
  The Critical Perspectives on Accounting Conference
- Place of Presentation
  City University of New York Baruch College
- Data Source
  KAKENHI-PROJECT-19830055
[Presentation] The Relationship between Financialization and Accounting Standards: A Japanese Perspective
- Author(s)
  Noriaki Okamoto
- Organizer
  the 30th anniversary of the IPA (Interdisciplinary Perspectives on Accounting) Conference
- Place of Presentation
  ストックホルム・ビジネススクール（スウェーデン）
- Year and Date
  2015-07-08 – 2015-07-10
- Data Source
  KAKENHI-PROJECT-26780254

1. YOSANO TADANORI (80346410)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
2. KISHIDA Masao (10030644)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
3. KOGA Chitoshi (70153509)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. TANAKA Kenji (60096857)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. IGARASHI Norio (00456336)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. KIKUYA Masato (10132101)

# of Collaborated Projects: 1 results

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7. HORIE Masayuki (70173630)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. IKEDA Koji (80202886)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. KOZUMI Hideo (10261273)

# of Collaborated Projects: 1 results

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10. ICHITAKA Ryuji (30330137)

# of Collaborated Projects: 1 results

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11. YASUI Kazuhiro (60437449)

# of Collaborated Projects: 1 results

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12. OHNUMA Hiroshi (00292079)

# of Collaborated Projects: 1 results

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13. SAKURADA Joe (10335763)

# of Collaborated Projects: 1 results

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14. KAGAYA Tetsuyuki (80323913)

# of Collaborated Projects: 1 results

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15. YAZAWA Kenichi (70406817)

# of Collaborated Projects: 1 results

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16. KOMETANI Kenji (90432731)

# of Collaborated Projects: 1 results

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17. YAO Jun (00610932)

# of Collaborated Projects: 1 results

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18. SHIMANAGA Kazuyuki (90362821)

# of Collaborated Projects: 1 results

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19. FU Xin (80551051)

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20. KONDOH Shiomi (90712224)

# of Collaborated Projects: 1 results

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Okamoto Noriaki 岡本 紀明

OKAMOTO Noriaki 岡本 紀明

Research Projects

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A theoretical and practical study on the social shift of corporate performance evaluationPrincipal Investigator

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

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Comparative analysis of theories and practices in fair value accounting for unlisted stocksPrincipal Investigator

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

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Critical and Sociological Study on the Diffusion of Fair Value AccountingPrincipal Investigator

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A Research on the Reasons for Recent Lease Accounting Standard Setting and its Acceptance in JapanPrincipal Investigator

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[Book] "Finance without Unified Measurement Framework: Rise of Collective Norm Entrepreneurs in Impact Finance in Japan" in The Routledge Handbook of Green Finance2023

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[Book] 金融市場の社会学2013

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[Book] 金融市場の社会学2013

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[Book] "Collaborative Pursuit of the Global Convergence of Accounting Standards: An Analysis of the Change of Accounting Standards and Complementary Tax Law Reform in Japan" in Advances in Business and Management, Volume 52012

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[Book] 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(『財務会計のイノベーション』)2009

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[Book] 『財務会計のイノベーション』第14章所収「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」2009

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[Journal Article] Quantified Hierarchy: An Ontological Analysis of Finance and its Application in Impact Finance2023

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[Journal Article] Financialisation in the Practice of Cross-Shareholdings in Japan: A Performative Pursuit of Better Corporate Governance2022

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[Journal Article] Nicolas Brisset, Economics and Performativity: Exploring Limits, Theories and Cases2022

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Okamoto Noriaki 岡本紀明

OKAMOTO Noriaki 岡本紀明

[Journal Article] An Exploration into Multiple Evaluative Principles in M&As2020