立教大学

OKAMOTO Noriaki
Professor

Ph.D. (Business Administration) Kobe University

OKAMOTO NoriakiProfessor

Ph.D. (Business Administration) Kobe University

I am interested in the financial accounting field in general, and have conducted research on the globalization of accounting standards, fair value accounting, and accounting for goodwill. In particular, I have taken an interdisciplinary approach to various accounting issues, drawing on insights from sociology, politics and other disciplines besides accounting. Currently, I am interested in how to recognize and measure social impact of corporate activities. I had the opportunity to visit the London School of Economics and Political Science (LSE) as a visiting scholar in 2022-2023 and felt that the UK is more advanced in identifying and measuring organizational social impact. I am also trying to expand my research into the fields of institutional theory and social ontology to address the question of how accounting institutions and related concepts (e.g., profit, ROE, etc.) can exist and change in society.

Specialized field

Financial accounting, international accounting, interdisciplinary accounting research

Current Position

International Business Department of Business Administration,
Graduate School of International Management Department doctoral master's course
Graduate School of Business Administration Department of Doctoral Program in Business Administration

Educational background

Completed the doctoral program at the Graduate School of Business Administration, Kobe University

Major Research Achievements

"Finance without Unified Measurement Framework: Rise of Collective Norm Entrepreneurs in Impact Finance in Japan (Chapter 17)," in Othmar, M. L., Theresia, H., Hanna, S., and Olaf, W. (Eds.). The Routledge Handbook of Green Finance. Routledge: London (pp. 300-316) 2023.
"Collectively Accepted Social Norms and Performativity: The Pursuit of Normativity of Globalization in Economic Institutions," Journal of Economic Methodology, Vol. 27, No. 3, pp. 226-239, 2020.
"Social Ontology and the Identification of Generic Performativity in Social Science: A Case of Performative Financialization," Philosophy of the Social Sciences, Vol. 53, No. 4, pp. 303-326, 2023.
"Financialisation in the Context of Cross-shareholding in Japan: The Performative Pursuit of Better Corporate Governance," Journal of Management and Governance, online first.
“Norm Entrepreneur Lobbying and Persuasion: A Case Study Involving the IASB's Modification of an Exposure Draft,” Research in Accounting Regulation, Vol. 29, No. 2, pp. 129-138 , 2017.

Award Funding

2022-2024 Ministry of Education, Culture, Sports, Science and Technology Grant-in-Aid for Scientific Research Basic Research (C) "A theoretical and practical study on the social shift of corporate performance evaluation"
2021-2012 Murata Science Foundation “A Study on the Reasons and Economic Consequences of Dissolution of Corporate Cross-shareholdings after the Introduction of Corporate Governance Code”
2018-2020 Ministry of Education, Culture, Sports, Science and Technology Grant-in-Aid for Scientific Research Basic Research (C) “A study on the persuasion during accounting standard setting: The case study about global controversy over accounting for goodwillg”
2016-2017 Nomura School of Advanced Management Academic Research Funding (Research Grant) “International Comparative Study of Theory and Practice on the Valuation of Unlisted Stocks and Goodwill”
2014-2015 Ministry of Education, Culture, Sports, Science and Technology Grant-in-Aid for Young Researcher (B) “Comparative analysis of theories and practices in fair value accounting for unlisted stocks”
2013-2014 general Foundation Post Foundation research grant fiscal year"“ International Comparative Study on the Use of External Experts for the Evaluation of Complex Financial Instruments”

Professional Activities

Councilor of the Japan Accounting Association (2018-2021)
Member of JAPANESE ASSOCIATION FOR INTERNATIONAL ACCOUNTING STUDIES　(2017-2019)
Director of The Japan Intellectual Capital Management (2019-)
Yucho Foundation Research Grant Editorial Board (2018-2022)
Scandinavian Journal of Public Administration, International Advisory Board Member
Applied Finance and Accounting, Associate Editor

Interview media

Mirai Plus ★ Special Feature ★ “Let's Find! My Theme”: “It is difficult to price a“ company ”. Research on accounting for corporate acquisitions ”
Invited Speaker, Wards Accounting Seminar, Adam Smith Business School, University of Glasgow, September 2022.
"Book Review, Nicholas Brisset, Economics and Performativity: Exploring Limits, Theories and Cases," Œconomia, Vol. 12, No. 2, 2022

Books

By Donald MacKenzie, Translated by Noriaki Okamoto, “Material Markets―How Ecoomic Agents are Constructed”, Ryutsu Keizai University Press, 2013

Noriaki Okamoto, "Finance without Unified Measurement Framework: Rise of Collective Norm Entrepreneurs in Impact Finance in Japan (Chapter 17)," in Othmar, M. L., Theresia, H., Hanna, S., and Olaf, W. (Eds.). The Routledge Handbook of Green Finance. Routledge: London (pp. 300-316) 2023.