OKADA Hiromasa 岡田裕正

… Alternative Names

岡田裕正オカダヒロマサ

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Researcher Number	40201983
Other IDs
External Links
Affiliation (Current)	2025: 長崎大学, 経済学部, 教授
Affiliation (based on the past Project Information) *help	2020 – 2023: 長崎大学, 経済学部, 教授 2002 – 2016: 長崎大学, 経済学部, 教授 2006: 長崎大学, 環境科学部, 教授 1997 – 1998: 長崎大学, 経済学部, 助教授
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting / Accounting Except Principal Investigator Economic policy / 経済政策(含経済事情) / Accounting / Environmental impact assessment/Environmental policy / Accounting
Keywords	Principal Investigator 資産負債アプローチ / 計算構造 / 収益費用アプローチ / その他の包括利益 / コーポレートガバナンスコード / 損益計算 / 評価・換算差額等倍率 / リスクシェアリング / 評価換算差額倍率 / 評価換算差額等倍率 … More / リスク許容比率 / リスクアペタイト / ROE（自己資本利益率） / 会社法会計 / 組替調整（利益のリサイクル） / リスクアペタイト（損失許容額） / 評価・換算差額等 / ROE / 損益計算書 / 株主資本等変動計算書 / 貸借対照表 / 情報提供機能 / 利害調整機能 / 市場リスクディスクロージャー / 会計制度に関わる要素 / 損益計算構造 / 現金収支 / 純資産 / 会計構造 / 収支計算書 … More Except Principal Investigator 手数料制度 / ベンチマーキング / 自治体経営 / 都市ごみ管理 / fragmentation / vertical specialization / trade / environmental policy / 垂直的産業内貿 / 垂直的国際分業 / フラグメンテーション / 国際貿易 / 環境政策 / public services / municipal waste managemnet / cost accounting / public private partnership / privatisation / liberalisation / benchmarking / waste fee system / local public management / 公益事業 / 公共サービス / コスト分析(原価計算) / 官民の役割分担 / 自由化・民営化 / アンケート調査 / インタヴュー調査 / フィールドワーク / 移行期コスト / エフェクト分析 / 国際財務報告基準 / フィールド調査 / コスト・ベネフィット / エフェクト / IFRSの適用 / 財務報告 / グローバル企業 / 官・民の役割分担と協働 / 廃棄物会計 / 官・民の役割分担 / 日独比較 / 公民の役割分担と協働(PPP) / 自由化 / ビジネス研修 / コンピュータソフト / シミュレーション / システム思考 / 財務分析 / ビジネスゲーム Less

study on risk appetite on the basis of ROEPrincipal Investigator
- Principal Investigator
  
  OKADA Hiromasa
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Nagasaki University
The Effects, Costs and Benefits Studies on Global Accounting Standards: A Cross-national Research
- Principal Investigator
  
  Ozu Chikako
- Project Period (FY)
  2013 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kyushu University
Comparative Study on Income Calculation Structure in Japan, China and South Korea in terms of Accounting Function of Resource AllocationPrincipal Investigator
- Principal Investigator
  
  OKADA Hiromasa
- Project Period (FY)
  2010 – 2012
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Nagasaki University
An Diverse Expansion in Municipal Solid Waste Enterprises and Development of Evaluation Method
- Principal Investigator
  
  ONO Takahiro
- Project Period (FY)
  2006 – 2009
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Environmental impact assessment/Environmental policy
- Research Institution
  Nagasaki University
Environmental impact diffusion by fragmentation trade of east Asia and international environmental technological policy
- Principal Investigator
  
  FUJITA Wataru
- Project Period (FY)
  2004 – 2007
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Economic policy
- Research Institution
  Nagasaki University
Kommunal waste management and local public management in Japan and Germany
- Principal Investigator
  
  ONO Takahiro
- Project Period (FY)
  2002 – 2004
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  経済政策(含経済事情)
- Research Institution
  Nagasaki University
アメリカ会計原則・会計基準の損益計算構造からみた分類Principal Investigator
- Principal Investigator
  
  岡田裕正
- Project Period (FY)
  1997 – 1998
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Accounting
- Research Institution
  Nagasaki University
財務分析とシステム思考を基礎としたビジネスゲームの開発に関する研究
- Principal Investigator
  
  藤田昌也
- Project Period (FY)
  1997
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kyushu University

[Book] Empirical Study on Asian Financial Markets2008
- Author(s)
  Susai, Masayuki, Hiromasa, Okada
- Publisher
  Kyushu University Press
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16330049
[Book] Empirical Study on Asian Financial Markets2008
- Author(s)
  Susai, Masayuki, Hiromasa Okada, ed.
- Total Pages
  151
- Publisher
  Kyushu University Press
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16330049
[Book] 上野清貴主査『会計利益計算の構造と論理に関する総合研究』資産負債中心観2004
- Author(s)
  岡田裕正
- Total Pages
  145
- Publisher
  (所収)
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-14330015
[Journal Article] ROEとその他有価証券評価差額金：小売業を例として2023
- Author(s)
  岡田裕正
- Journal Title
  
  経営と経済
  
  Volume: 103 Pages: 205-224
- Data Source
  KAKENHI-PROJECT-20K02039
[Journal Article] 資産負債アプローチの計算構造の段階的考察－IASB概念フレームワークとIFRS第15号との関連で－2023
- Author(s)
  岡田裕正
- Journal Title
  
  會計
  
  Volume: 204 Pages: 27-39
- Data Source
  KAKENHI-PROJECT-20K02039
[Journal Article] 利益の2種類のリサイクリング2022
- Author(s)
  岡田裕正
- Journal Title
  
  経営と経済
  
  Volume: 101 Pages: 1-19
- Data Source
  KAKENHI-PROJECT-20K02039
[Journal Article] 資産負債アプローチにおける利益のリサイクリングーASBJ討議資料との関連で－2022
- Author(s)
  岡田裕正
- Journal Title
  
  會計
  
  Volume: 202 Pages: 15-27
- Data Source
  KAKENHI-PROJECT-20K02039
[Journal Article] ROEとリスクアペタイト2021
- Author(s)
  岡田裕正
- Journal Title
  
  経営と経済
  
  Volume: 100 Pages: 157-173
- Data Source
  KAKENHI-PROJECT-20K02039
[Journal Article] 評価・換算差額等とリスクシェアリング2021
- Author(s)
  岡田裕正
- Journal Title
  
  會計
  
  Volume: 199 Pages: 16-28
- NAID
  40022491212
- Data Source
  KAKENHI-PROJECT-20K02039
[Journal Article] リスクテイクと企業成長の両立に関する試論2021
- Author(s)
  岡田裕正
- Journal Title
  
  会計理論学会年報
  
  Volume: 35 Pages: 17-19
- Data Source
  KAKENHI-PROJECT-20K02039
[Journal Article] リスクアペタイトと財務会計：ポストコロナにおける新たな社会と会計2020
- Author(s)
  岡田裕正
- Journal Title
  
  会計理論学会第35回全国大会予稿集
  
  Volume: 35 Pages: 13-13
- Data Source
  KAKENHI-PROJECT-20K02039
[Journal Article] 資産負債アプローチの下での決算手続き試論2016
- Author(s)
  岡田裕正
- Journal Title
  
  経営と経済（長崎大学経済学部）
  
  Volume: 96 Pages: 39-52
- Data Source
  KAKENHI-PROJECT-25301036
[Journal Article] 会計基準の標準化と会計実務の多様化の可能性2016
- Author(s)
  岡田裕正
- Journal Title
  
  会計理論学会年報
  
  Volume: 30 Pages: 3-12
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-25301036
[Journal Article] 二つのタイプの収支計算書2015
- Author(s)
  岡田裕正
- Journal Title
  
  経営と経済
  
  Volume: 95 Pages: 197-208
- Open Access
- Data Source
  KAKENHI-PROJECT-25301036
[Journal Article] Market Risk Disclosures:　A Comparison between Companies Traded in Japan and China and as American Depository Receipts2012
- Author(s)
  Shaomin Xie、Samir Nissan、Hiromasa Okada
- Journal Title
  
  長崎大学経済年報
  
  Volume: 第28巻 Pages: 59-71
- Data Source
  KAKENHI-PROJECT-22530484
[Journal Article] Market Risk Disclosure: A Comparison between Companies in Japan and China2012
- Author(s)
  Shaomin Xie, Samir Nissan, Hiromasa Okada
- Journal Title
  
  長崎大学経済学部研究年報
  
  Volume: 28 Pages: 59-71
- NAID
  110009494867
- URL
  http://hdl.handle.net/10069/29343
- Data Source
  KAKENHI-PROJECT-22530484
[Journal Article] The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with Global Trend of Fair Value Accounting2011
- Author(s)
  Noriyuki Tsunogaya, Hiromasa Okada, Chris Partel
- Journal Title
  
  Accounting Economics, and Law
  
  Volume: Vol.1, Issue 2, Article 5 Issue: 2 Pages: 1-53
- DOI
  10.2202/2152-2820.1009
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22530484
[Journal Article] 資産負債アプローチと株主資本等変動計算書2010
- Author(s)
  岡田裕正
- Journal Title
  
  経営と経済
  
  Volume: 第90巻第1・2号 Pages: 141-152
- URL
  http://hdl.handle.net/10069/24904
- Data Source
  KAKENHI-PROJECT-22530484
[Journal Article] 収益費用アプローチの計算構造2010
- Author(s)
  岡田裕正
- Journal Title
  
  経営と経済
  
  Volume: 第90巻第3号 Pages: 337-350
- NAID
  110009486829
- Data Source
  KAKENHI-PROJECT-22530484
[Journal Article] 資産負債アプローチにおける株主資本等変動計算書2010
- Author(s)
  岡田裕正
- Journal Title
  
  経営と経済
  
  Volume: 90巻1・2号 Pages: 141-152
- NAID
  110009486707
- Data Source
  KAKENHI-PROJECT-22530484
[Journal Article] 収益費用アプローチの計算構造(研究ノート)2010
- Author(s)
  岡田裕正
- Journal Title
  
  経営と経済
  
  Volume: 90巻3号 Pages: 337-350
- Data Source
  KAKENHI-PROJECT-22530484
[Journal Article] Management Reform in Nagasaki Prefectural Hospitals in terms of Published Financial Data2009
- Author(s)
  Hiromasa Okada, Takahito Kondo
- Journal Title
  
  第6回韓國非營利經營學會予稿集
  
  Pages: 95-108
- Data Source
  KAKENHI-PROJECT-18310030
[Journal Article] Present Value and Historical Cost Accounting : Toward the Global Convergence and Reconciliation Process in Japan2009
- Author(s)
  Noriyuki Tsunogaya, Hiromasa Okada, Hiroshi Yoshimi
- Journal Title
  
  Proceedings of the 10th Asian Academic Accounting Association 第20巻3号
  
  Pages: 2319-2357
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18310030
[Journal Article] 包括利益と純利益の並存-ASBJ討議資料との関連で-2008
- Author(s)
  岡田裕正
- Journal Title
  
  会計理論学会年報第23号
  
  Pages: 2-11
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18310030
[Journal Article] ASBJ『討議資料:財務会計概念の概念フレームワーク』の計算構造2006
- Author(s)
  岡田裕正
- Journal Title
  
  経営と経済第85巻3・4号
  
  Pages: 547-560
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16330049
[Journal Article] Flexibility of Income Computational Structure of Asset and Liability View2006
- Author(s)
  Okada, Hiromasa
- Journal Title
  
  proceeding of the 18^<th> Asian-Pacific Conference on International Accounting Issues
- Data Source
  KAKENHI-PROJECT-16330049
[Journal Article] ASBJ『討議資料:財務会計概念の概念フレームワーク』の計算構造2006
- Author(s)
  岡田裕正
- Journal Title
  
  経営と経済(長崎大学経済学会)長崎大学経済学部創立100周年記念論文集第85巻3・4号
  
  Pages: 547-560
- Data Source
  KAKENHI-PROJECT-16330049
[Journal Article] 分記法と三分法についての一試論-利益概念の立場から-2006
- Author(s)
  岡田裕正
- Journal Title
  
  経営と経済(長崎大学経済学会) 86・3
  
  Pages: 129-143
- NAID
  110006425799
- Data Source
  KAKENHI-PROJECT-18310030
[Journal Article] A Note on Computational Structure of the Discussion Memorandum on Conceptual Framework of the ASBJ2006
- Author(s)
  Okada, Hiromasa
- Journal Title
  
  Journal of Business and Economics Vol.85, No.3-4
  
  Pages: 547-560
- NAID
  110004998209
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16330049
[Journal Article] Income Computation Structure Under the Asset-and-Liability View2005
- Author(s)
  Okada, Hiromasa
- Journal Title
  
  proceedings of the 1st East Asia Conference in Accounting & Finance "Understanding Trends in Accounting Practice and Research" (Nagasaki University)
  
  Pages: 1-20
- Data Source
  KAKENHI-PROJECT-16330049
[Journal Article] Asset and Liability View2004
- Author(s)
  OKADA, Hiromasa
- Journal Title
  
  Comprehensive study of the Structure of Income Determination and Logic, sec.2,chap.2(UENO, Kiyotaka, ed.)(Japan Accounting Association, Progress Report of Study Group)
  
  Pages: 92-101
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-14330015
[Presentation] 会計基準の標準化と会計実務の多様化の可能性2015
- Author(s)
  岡田裕正
- Organizer
  会計理論学会
- Place of Presentation
  駒澤大学
- Year and Date
  2015-10-11
- Data Source
  KAKENHI-PROJECT-25301036
[Presentation] 二つの損益観における損益計算構造2011
- Author(s)
  岡田裕正
- Organizer
  日本会計研究学会第70回大会
- Place of Presentation
  久留米大学
- Year and Date
  2011-09-18
- Data Source
  KAKENHI-PROJECT-22530484
[Presentation] Management Reform in Nagasaki Prefectural Hospitals in terms of Published Financial Data2009
- Author(s)
  Hiromasa Okada, Takahito Kondo
- Organizer
  第6回韓國非營利經營學會
- Place of Presentation
  東西大学校
- Year and Date
  2009-06-13
- Data Source
  KAKENHI-PROJECT-18310030
[Presentation] The Asset-and-Liability View and the Income Concepts in Japan2007
- Author(s)
  OKADA, Hiromasa
- Organizer
  the 4th Asia-Pacific Management Accounting Forum
- Place of Presentation
  South-Western University of Finance and Economic s
- Year and Date
  2007-07-29
- Data Source
  KAKENHI-PROJECT-18310030
[Presentation] Income Computation Structure Under the Asset-and-Liability View2005
- Author(s)
  岡田裕正
- Organizer
  1st East Asia Conference in Accounting&Finance
- Place of Presentation
  長崎大学
- Year and Date
  2005-12-10
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16330049

1. WADA Nohisa (30264683)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
2. ONO Takahiro (60108628)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
3. UETA Kazuhiro (20144397)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
4. YAMAKAWA Hajime (10295636)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
5. MAMIYA Takashi (50416781)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. Ozu Chikako (30214167)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. OKU Mami (30304968)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. FUJITA Wataru (30264196)

# of Collaborated Projects: 1 results

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9. FUKUZAWA Katsuhiko (00208935)

# of Collaborated Projects: 1 results

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10. SUSAI Masayuki (40206454)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
11. 藤田昌也 (70069714)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. 黒野宏則 (80036087)

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13. 古川哲也 (00209165)

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14. 徳賀芳弘 (70163970)

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15. 時永祥三 (30124134)

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16. 永田京子 (10345366)

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17. 仲尾次洋子 (20320533)

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18. 山田康裕 (20335160)

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19. 中村美保 (60381026)

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20. 渡邉雅雄 (60406361)

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21. 潮崎智美 (70336072)

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22. 辻川尚起 (50346631)

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23. HAGA Hirotaka

# of Collaborated Projects: 1 results

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24. GRAY Sidney J.

# of Collaborated Projects: 1 results

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25. RAM Ronita

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

OKADA Hiromasa 岡田 裕正

岡田 裕正 オカダ ヒロマサ

Research Projects

Research Products

Co-Researchers

study on risk appetite on the basis of ROEPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The Effects, Costs and Benefits Studies on Global Accounting Standards: A Cross-national Research

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Comparative Study on Income Calculation Structure in Japan, China and South Korea in terms of Accounting Function of Resource AllocationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

An Diverse Expansion in Municipal Solid Waste Enterprises and Development of Evaluation Method

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Environmental impact diffusion by fragmentation trade of east Asia and international environmental technological policy

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Kommunal waste management and local public management in Japan and Germany

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

アメリカ会計原則・会計基準の損益計算構造からみた分類Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

財務分析とシステム思考を基礎としたビジネスゲームの開発に関する研究

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] Empirical Study on Asian Financial Markets2008

Author(s)

Publisher

Description

Data Source

[Book] Empirical Study on Asian Financial Markets2008

Author(s)

Total Pages

Publisher

Description

Data Source

[Book] 上野清貴主査『会計利益計算の構造と論理に関する総合研究』資産負債中心観2004

Author(s)

Total Pages

Publisher

Description

Data Source

[Journal Article] ROEとその他有価証券評価差額金： 小売業を例として2023

Author(s)

Journal Title

Data Source

[Journal Article] 資産負債アプローチの計算構造の段階的考察－IASB概念フレームワークとIFRS第15号との関連で－2023

Author(s)

Journal Title

Data Source

[Journal Article] 利益の2種類のリサイクリング2022

Author(s)

OKADA Hiromasa 岡田裕正

岡田裕正オカダヒロマサ

[Journal Article] ROEとその他有価証券評価差額金：小売業を例として2023

[Journal Article] Market Risk Disclosures:　A Comparison between Companies Traded in Japan and China and as American Depository Receipts2012