Rikkyo University Noriaki Okamoto's HP
Currently, I am looking for a visiting accounting researcher who would like to conduct collaborative research (particularly on sociological and institutional analysis of accounting, fair value accounting, Japanese accounting, etc.) at Rikkyo COB. If you are intersted in this opportunity, please ask for the more detailed information at nokamoto@rikkyo.ac.jp.

CURRICULUM VITAE


Name Noriaki Okamoto (nokamoto@rikkyo.ac.jp)
Position

2022.04- Visiting Scholar at LSE (Department of Accounting)

2019.04- Professor of Accounting at Rikkyo University, COB

2016.04- Associate Professor of Accounting at Rikkyo University, COB

2015.04- Adjunct Lecturer of Accounting at Hosei University, GIS

2015.04-2016.03 Prof. of Accounting at Ryutsu Keizai University (RKU)

2011.04-2012.03 Visiting Scholar at University of Edinburgh, SSPS

2009.04-2015.03 Associate Professor of Accounting at RKU

2006.04-2009.03 Lecturer of Accounting at RKU

Education

Ph.D. (Management), Kobe University (2006. 03)

M.A. (Management), Kobe University (2003. 03)

B.A. (Business Administration), Obirin (J.F.Oberlin) University (2001.03)

Visiting Student, Univ. of North Carolina at Charlotte (1998-99)

Research Interests Social study of accounting and finance
Performativity in accounting and finance
Institutional and political aspects of accounting
Accounting for social impacts
Accounting for goodwill and the valuation of M&As
Collective intentionality and formal/informal norms in accounting
Refereed Journal Papers "Financialisation in the Context of Cross-shareholding in Japan: The Performative Pursuit of Better Corporate Governance," Journal of Management and Governance, forthcoming (online first).

"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.

"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.

"Fair Value Accounting from a Distributed Cognition Perspective," Accounting Forum, Vol. 38, No. 3, pp. 170-183.


"Collective Intentionality and Aggressive Earnings Management: Developing Norman Macintosh’s Arguments in the Debate over Principles-versus Rules-based Accounting Standards,"Critical Perspectives on Accounting, Vol. 22, No. 3, pp. 236-242.


"Socio-institutional Perspectives of Reality in Financial Accounting-The Creative Compliance and Accounting Standard Setting in Japan-," International Journal of Critical Accounting, Vol. 3, No. 1, pp. 63-79.

Refereed Conference Papers

" A Pursuit of the Significance of Social Ontology in Social Scientific Research: An Insight from Rhetorical Institutionalism," Social Ontology 2021 Conference, UC San Diego (Zoom), 2021.

" A Rhetorical Analysis of Arguments in the Global Politics of Accounting Standard Setting: A Case Study about Accounting for Goodwill, " the 13th Interdisciplinary Perspectives on Accounting Conference, Innsbruck University, online, 2021.

"An Ontological Analysis of Corporate Income: The Diversity of Markets and the Power of Collective Declaration," Social Ontology 2020 Conference, Zoom, 2020.

"Identifying Collectively Accepted Social Norms from a Perspective of Performative Nominalization," Social Ontology 2019 Conference, Tampere University, Finland, 2019.


"Rhetorical Analysis of Accounting Standard Setting: A Case Study of Global Politics of Accounting Standards For Goodwill," The 9th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, AUT, Auckland, New Zealand, 2019.


"Interpreting Collectively Accepted Social Norms from a Perspective of Performativity," Social Ontology 2018 Conference, Tufts University, Boston, USA, 2018.


"Rhetoric in Accounting Standards: A Communicative Institutionalism Analysis," the 12th Interdisciplinary Perspectives on Accounting Conference, University of Edinburgh, UK, 2018.


"Interpreting Meso-level Collective Social Norms in Social Sciences: Three "zations” and the construction of institutional reality in Accounting," Collective Intentionality X Conference 2016, The Hague, Netherland, 2016.


"Rhetoric in Accounting Standards: A Communicative Institutionalism Analysis," The 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, RMIT University, Melbourn, Australia, 2016.


"The Relationship between Financialization and Accounting Standards: A Japanese Perspective," The 38th European Accounting Association Annual Congress, Glasgow, UK and the 11th Interdisciplinary Perspectives on Accounting Conference, Stockholm Business School, Sweden, 2015.


"The Relationship between Financialization and Accounting Standards," in the session of Global Perspectives of Financialization, The XVIII ISA World Congress of Sociology, Yokohama, 2014.


"Norm Entrepreneurs' Lobbying and Persuasion: the Case Study of the IASB's Modification of Exposure Draft," Critical Perspectives on Accounting Conference 2014, Toronto (Schulich School of Business at York University), 2014.

"Distributed Cognition and Collective Commitment for the Fair Valuation of Financial Instruments," The 37th European Accounting Association Annual Congress, Tallinn, Estonia, 2014.


"Distributed Cognition and Collective Commitment for Fair Value Accounting," The 13th Finance, Risk and Accounting Perspectives Conference, University of Cambridge, UK, 2013.


"Diffusion of National Accounting Norms in Global Accounting Standard Setting," 2013 Annual Congress of Korea International Accounting Association, Sun Moon University, Cheonan, Korea, 2013.


"Distributed Accounting Valuation―Alternative View on Fair Value Accounting from the Distributed Cognition Perspective," The 36th Annual Congress of European Accounting Association, Paris-Dauphine University, 2013.


"Distributed Fair Valuation―Alternative View on Fair Value Accounting from the Distributed Cognition Perspective," The 10th Interdisciplinary Perspectives on Accounting Conference, University of Cardiff, 2012.


"Reflection of National Accounting Norms within the Political Arena of Global Accounting Standard Setting," The 7th International Critical Management Studies Conference, Universita' di Napoli Federico II and Accounting Renaissance Conference, Ca' Foscari University of Venice, Italy 2011.


"Extension of Boundaries of Accounting Recognition: Social and Institutional Analysis of Accounting for Emission Rights," The 15th Financial Reporting and Business Communication (FRBC) Conference, University of Bristol, 2011.

        

"An Exploration of the Mechanism of Global Convergence of Accounting Standards in Japan: Insights from Constructivist Studies of International Politics," The 33rd European Accounting Association Annual Congress, Istanbul, 2010.


"International Norms and the Global Convergence of Lease Accounting Standards in Japan,"The 9th Interdisciplinary Perspectives on Accounting Conference 2009, University of Innsbruck, 2009.


"Socio-institutional Perspectives of Reality in Accounting-The Creative Compliance and Accounting Standard Setting in Japan-," The 31st European Accounting Association Annual Congress, Erasmus University of Rotterdam and The Critical Perspectives on Accounting Conference, City University of New York Baruch College, 2008.


"Constructing Reality in Accounting," The 3rd Emerging Scholars Colloquium, The 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff University, 2006.

Book Chapters

"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 5, pp. 263-278, Nova Science Publishers: New York, 2012.

Editorial Board Member Applied Finance and Accounting (Redfame): Associate Editor
Ad Hoc Reviews Critical Perspectives on Accounting
Accounting, Auditing, and Accountability Journal
International Journal of Critical Accounting
International Journal of Economics and Accounting
International Journal of Managerial and Financial Accounting
Academy of Accounting and Financial Studies Journal
Journal of Accounting & Marketing

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