| Refereed Journal Papers |
"Hierarchy and Heterarchy in (Impact) Finance: An Ontological Analysis," Rivista di Estetica, Vol. 84/2023 (link).
"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 (link).
"Book Review, Nicholas Brisset, Economics and Performativity: Exploring Limits, Theories and Cases," Œconomia, Vol. 12, No. 2 (open access).
"Financialisation in the Context of Cross-shareholding in Japan: The
Performative Pursuit of Better Corporate Governance," Journal of Management and Governance, online first (link).
"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.
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| Conference Presentations |
"An Identification of Performativity in Society: Revisiting Tuomela’s
Classification of Norms to Pursue the Objective of Social Ontology," Social Ontology 2023 Conference, Stockholm University, 2023.
"Quantification of Social: How Practitioners Learn to Calculate Commensurable
Social Impact," Alternative Accounts Europe Conference 2023, Newcastle
University Business School, 2023.
"Argumentation Analysis of Accounting Standard Setting: A Case of
Accounting for Goodwill," The 14th IAAER World Congress@IESEG, Paris,
2022.
"Hierarchy and Heterarchy in Valuation: How Practitioners Learn to Calculate
Commensurable Social Impact," Wards Accounting Seminar, Adam Smith Business School, University of Glasgow, 2022.
"Finance without Unified Measurement Framework: A Rise of Collective
Norm Entrepreneurs in Impact Finance in Japan," 17th EIASM Interdisciplinary
Conference on Intangibles and Intellectual Capital, Taormina, Italy, 2022.
"Hierarchy and Heterarchy: How Analysts Learn Impact Investment Using
Different Infrastructures," Intersections of Finance and Society,
City University of London, 2022.
"Hierarchy and Heterarchy in Organizations: An Ontological Analysis
of Institutions from the Social Comparison Perspective," Social Ontology&
Collective Intentionality Conference, University of Vienna, 2022.
"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.
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