Yao Jun 姚俊

… Alternative Names

姚俊ヨウシュン

YAO Jun 姚俊

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Researcher Number	00610932
Other IDs
Affiliation (Current)	2025: 明治大学, 商学部, 専任教授
Affiliation (based on the past Project Information) *help	2023: 明治大学, 商学部, 専任教授 2018 – 2022: 明治大学, 商学部, 専任准教授 2015 – 2016: 明治大学, 商学部, 講師 2011 – 2014: 立命館大学, 経営学部, 助教
Review Section/Research Field	Except Principal Investigator Accounting / Basic Section 07100:Accounting-related / Basic Section 05020:Public law-related
Keywords	Except Principal Investigator 人的資本 / 非財務情報 / イノベーション / 知的資産 / 統合報告 / 認知・判断 / 投資決定の有用性 / 人的資本情報 / 行動科学的研究 / 情報の有用性 … More / 人的資源の戦略的開示 / 専門投資者 / 人的資本情報開示 / 人的資源の認識・評価 / 評価モデル / 利益獲得能力 / 地域活性化 / 利益獲得能力指数 / 非財務項目 / 無形財 / 事業性評価の計量的モデル / 特許権の評価 / 金融機関の融資決定 / 企業成長力評価モデル / 地方金融機関 / 評価モデルの有効性 / 企業利益稼得能力 / 非財務指標 / ローカルベンチマーク / 古賀・榊原・高橋(KST)モデル / 事業性評価 / 融資モデル / リスク評価 / OECD / 租税条約仲裁条項 / AIと知的財産 / 特許権 / 国際租税法 / 国際会計 / 無形資産の評価 / AI関連発明 / 無形資産とAI / 租税条約仲裁協定 / COVID-19と税制 / 租税情報交換 / ＩＬＡ / ＩＦＡ / 租税仲裁協定 / 移転価格 / ＢＥＰＳ２．０ / 租税条約 / ILA / IFA / Digitalization / BEPS 2.0 / FIRE project / Taxpayers' rights / sustainability / AI / IoT / 税のDX化 / Intangibles / Tax Treaty Arbitration / OECD TP Guideline / Intangible Asset / Transfer Pricing / 租税仲裁制度 / OECD移転価格ガイドライン / 無形資産評価 / 移転価格税制 / 長期的・持続的成長 / KPI / インタンジブルズ / 管理会計 / 財務会計 / ESG情報 / CSR報告書 / 統合財務報告制度 / 企業報告 / 会計学 / 戦略報告書 / ESG / CSR / SASB / IIRC / 概念フレームワーク / 財務報告 / R&D / IT / ガバナンス / 企業価値 / パフォーマンス / 価値関連性 / ナレッジ・マネジメント / 投資意思決定 / 知のイノベーション / 企業の価値創造 / グローバリゼーション / 企業の持続的発展可能性 / 統合化 / 持続的発展可能性 / 統合レポーティング / 保証 / ベスト・プラクティス / 情報開示理論 / 財務情報 / 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

Behavioral Research of Human Capital Information Usefulness: Perceptions and Judgements in some Japanese financial firms
- Principal Investigator
  
  古賀智敏
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kobe University
The Future of Transfer Pricing -assessment of intangibles and risk
- Principal Investigator
  
  MATSUBARA YURI
- Project Period (FY)
  2018 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 05020:Public law-related
- Research Institution
  Meiji University
Research on the disclosure of intangible information to help the improvement of the evaluation criteria of businesses loans by financial institutions
- Principal Investigator
  
  KOGA CHITOSHI
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tokai Gakuen University
IIRC International Integrated Reporting Framework and Integrted Reports
- Principal Investigator
  
  FURUSHO Osamu
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Nihon University
Exploratory Research on Corporate Innovation and the Measurement and Disclosure of Human Capital
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  2014 – 2015
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Tokai Gakuen University
  Doshisha University
Study on Corporate Sustainability and the Integration of Financial and Non-financial Information
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  2012 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Tokai Gakuen University
  Doshisha University
Exploratory Research on Knowledge Innovation and the Theoretical and Institutional Revolution in Accounting
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  2012 – 2013
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Doshisha 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

All 2022 2019 2015 2014 2013 2012 2011 Other

All Journal Article Presentation Book

[Book] 会計研究の系譜と発展2019
- Author(s)
  姚俊
- Total Pages
  436
- Publisher
  千倉書房
- ISBN
  9784805111697
- Data Source
  KAKENHI-PROJECT-18K01260
[Book] 国際統合報告フレームワークの形成と課題2015
- Author(s)
  古庄　修　池田公司　沖野光二　越智信仁　島永和幸　田代樹彦　戸田統久　中村信男　平賀正剛　向山敦夫　村田英治　姚　俊
- Total Pages
  209
- Publisher
  国際会計研究学会(研究グループ最終報告書)
- Data Source
  KAKENHI-PROJECT-26285102
[Book] Intellectual Capital in Organizations: Non-Financial Reports and Accounts2015
- Author(s)
  Pablos, P., L. Edvinsson, G. Schiuma, A. Lerro, T. Housel, W. Bear, J. Mun, P. Stahle, S. Stahle, A. Haji, N. Ghazali, M. Will, S. Cabrilo, S. Perez, K. Leitner, G. Secundo, Z. Martinaitis, R. Lee, J. Yip, T. Yosano, U. Johanson, C. Koga, M. Calvalcanti, A. Neto, H. Almeida, J. Braga, J. Yao and E. Bjurstrom
- Total Pages
  334
- Publisher
  Routledge
- Data Source
  KAKENHI-PROJECT-24330143
[Book] グローバル時代におけるリスク会計の探求2013
- Author(s)
  姚俊
- Publisher
  千倉書房
- Data Source
  KAKENHI-PROJECT-24330143
[Book] グローバル化時代におけるリスク会計の探求2013
- Author(s)
  姚俊
- Total Pages
  340
- Publisher
  千倉書房
- Data Source
  KAKENHI-PROJECT-23243060
[Book] グローバル化時代におけるリスク会計の探求2013
- Author(s)
  姚俊
- Publisher
  千倉書房
- Data Source
  KAKENHI-PROJECT-24653108
[Journal Article] Integrating business model for sustainability and performance management to promote occupational health and safety, A discussion of value2022
- Author(s)
  Ulf Johanson, Emmanuel Aboagye, Jun Yao
- Journal Title
  
  Frontiers of Sustainability
  
  Volume: 3 Pages: 1-14
- DOI
  10.3389/frsus.2022.950847
- Data Source
  KAKENHI-PROJECT-18K01260
[Journal Article] ビジネスモデルと企業報告2015
- Author(s)
  姚　俊
- Journal Title
  
  同志社商学
  
  Volume: 67巻・4号 Pages: 153-166
- Data Source
  KAKENHI-PROJECT-26285102
[Journal Article] インタンジブルズ情報の戦略的利用と管理会計における行動科学的研究2015
- Author(s)
  古賀智敏・姚俊
- Journal Title
  
  経理研究
  
  Volume: 58 Pages: 58-69
- Data Source
  KAKENHI-PROJECT-26590083
[Journal Article] インタンジブルズの戦略的利用と管理会計における行動科学的研究2015
- Author(s)
  古賀智敏、姚俊
- Journal Title
  
  中央大学経理研究所
  
  Volume: 3 Pages: 58-69
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 企業価値評価における統合報告の意義2015
- Author(s)
  姚小佳
- Journal Title
  
  商経学叢
  
  Volume: 63(1)
- Data Source
  KAKENHI-PROJECT-24330143
[Journal Article] リスク社会における会計のあり方-ハイブリッド型分野としてのリスク会計の展望2014
- Author(s)
  姚俊
- Journal Title
  
  税経通信
  
  Volume: 9月号 Pages: 98-106
- NAID
  40020147805
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 企業の長期的発展と統合報告2014
- Author(s)
  姚俊
- Journal Title
  
  産業経理
  
  Volume: 74 Issue: 3 Pages: 168-179
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 日欧米のリスク開示制度の国際比較2014
- Author(s)
  姚　俊
- Journal Title
  
  産業経理
  
  Volume: 74・3号 Pages: 168-179
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26285102
[Journal Article] Relevance of Intellectual Capital Information in Different Investment Markets2014
- Author(s)
  Jun Yao
- Journal Title
  
  日本知的資産経営学会誌
  
  Volume: 1号 Pages: 91-105
- Data Source
  KAKENHI-PROJECT-24653108
[Journal Article] Relevance of Intellectual Capital Information in Different Investment Markets2014
- Author(s)
  Jun Yao
- Journal Title
  
  知的資産経営学会誌
  
  Volume: 1号 Pages: 91-105
- Data Source
  KAKENHI-PROJECT-24653108
[Journal Article] 企業の持続的発展と非財務情報のあり方ー知的資産情報を中心としてー2011
- Author(s)
  古賀智敏・姚俊・島田佳憲
- Journal Title
  
  産業経理
  
  Volume: 第71巻1号 Pages: 13-26
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] 国際統合報告フレームワークの形成と課題2015
- Author(s)
  古庄　修　池田公司　沖野光二　越智信仁　島永和幸　田代樹彦　戸田統久　中村信男　平賀正剛　向山敦夫　村田英治　姚　俊一
- Organizer
  国際会計研究学会
- Place of Presentation
  専修大学(東京都千代田区)
- Year and Date
  2015-10-04
- Data Source
  KAKENHI-PROJECT-26285102
[Presentation] グローバル化社会におけるリスク会計の探求2014
- Author(s)
  姚俊
- Organizer
  日本公認会計士協会研究大会
- Place of Presentation
  東京
- Year and Date
  2014-09-01
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] Intelletual Capital Research in Japan : Review of the Decade and Future Agenda2014
- Author(s)
  Chitoshi Koga, Jun Yao
- Organizer
  The 7th International Conference on Innovation and Knowledge Mangement in Asia Pacific
- Place of Presentation
  バンコク
- Year and Date
  2014-10-09
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] リスク情報の国際比較と統合レポーティングの課題2012
- Author(s)
  姚俊
- Organizer
  国際会計研究学会第29回研究大会
- Place of Presentation
  近畿大学
- Year and Date
  2012-09-23
- Data Source
  KAKENHI-PROJECT-24330143
[Presentation] Intellectual capital research in Japan: review and future agenda
- Author(s)
  Koga C. and J. Yao
- Organizer
  The 7th International Conference on Innovation and Knowledge Management in Asia Pacific
- Place of Presentation
  Bangkok (Thailand)
- Year and Date
  2014-10-09 – 2014-10-10
- Invited
- Data Source
  KAKENHI-PROJECT-26590083

1. KOGA Chitoshi (70153509)

# of Collaborated Projects: 7 results

# of Collaborated Products: 6 results
2. SHIMANAGA Kazuyuki (90362821)

# of Collaborated Projects: 4 results

# of Collaborated Products: 2 results
3. FU Xin (80551051)

# of Collaborated Projects: 4 results

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

# of Collaborated Projects: 3 results

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

# of Collaborated Projects: 3 results

# of Collaborated Products: 2 results
6. KONDOH Shiomi (90712224)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
7. KAWASAKI Teruyuki (10122227)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
8. YOSANO TADANORI (80346410)

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
9. KISHIDA Masao (10030644)

# of Collaborated Projects: 2 results

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

# of Collaborated Projects: 2 results

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

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
12. YASUI Kazuhiro (60437449)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
13. OKINO Koji (00319906)

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
14. HORIE Masayuki (70173630)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. ICHITAKA Ryuji (30330137)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
17. OHNUMA Hiroshi (00292079)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
18. SAKURADA Joe (10335763)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. KAGAYA Tetsuyuki (80323913)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
20. YAZAWA Kenichi (70406817)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
21. KOMETANI Kenji (90432731)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
22. OKAMOTO Noriaki (00433566)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
23. IGARASHI Kunimasa (90113993)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
24. YAO Xiaojia (50610474)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results
25. FURUSHO Osamu (90219113)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
26. SHIMADA Yoshinori (70733351)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
27. MATSUBARA YURI (30436505)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
28. 平賀正剛 (00329070)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
29. 向山敦夫 (50200241)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
30. 中村信男 (60267424)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
31. 戸田統久 (70550052)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
32. 村田英治 (90210038)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
33. 田代樹彦 (90268061)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
34. 越智信仁 (70758771)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
35. 潮海久雄 (80304567)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
36. MORI Yoichi

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Yao Jun 姚 俊

姚 俊 ヨウ シュン

YAO Jun 姚 俊

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[Book] 会計研究の系譜と発展2019

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[Book] 国際統合報告フレームワークの形成と課題2015

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[Book] Intellectual Capital in Organizations: Non-Financial Reports and Accounts2015

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[Book] グローバル時代におけるリスク会計の探求2013

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[Book] グローバル化時代におけるリスク会計の探求2013

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[Book] グローバル化時代におけるリスク会計の探求2013

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[Journal Article] Integrating business model for sustainability and performance management to promote occupational health and safety, A discussion of value2022

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Yao Jun 姚俊

姚俊ヨウシュン

YAO Jun 姚俊