OMORI Akira

Affiliation

Faculty of International Social Sciences, Division of International Social Sciences

Job Title

Professor

Research Fields, Keywords

Sustainability Accounting, National Accounting, Environmental Accounting, Governmental Accounting

Mail Address

E-mail address

Related SDGs




The Best Research Achievement in the last 5 years 【 display / non-display

  • 【Published Thesis】 Development of Corporate Natural Capital Accounting: Focusing on BS 8632(Yokohama Business Review)  2022.10

    【Published Thesis】 Water-Related Accounting: A Literature Review(JOURNAL OF WATER AND ENVIRONMENTAL ISSUES)  2022.06

    【Published Thesis】 Accounting for the Management of National Parks: A Perspective from Hokkaido  2021.01

Education 【 display / non-display

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    2000

    Yokohama National University   Doctor Course   Completed

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    1996

    Yokohama National University   Business Administration   Master Course   Completed

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    1994

    Aoyama Gakuin University   Graduated

Degree 【 display / non-display

  • Doctor of Philosophy - Yokohama National University

  • Master of Business Administration - Yokohama National University

Campus Career 【 display / non-display

  • 2014.4
     
     

    Duty   Yokohama National UniversityFaculty of International Social Sciences   Division of International Social Sciences   Professor  

  • 2013.4
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    2014.3

    Duty   Yokohama National UniversityFaculty of International Social Sciences   Division of International Social Sciences   Associate Professor  

  • 2012.4
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    2013.3

    Duty   Yokohama National UniversityInternational Graduate School of Social Sciences   Associate Professor  

  • 2007.4
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    2012.3

    Duty   Yokohama National UniversityCollege of Business Administration   Associate Professor  

  • 2023.4
     
     

    Concurrently   Yokohama National UniversityCollege of Business Administration   Dean  

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External Career 【 display / non-display

  • 2014.9
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    2015.3

    Macquarie University   Faculty of Economics and Business   Visiting Scholar  

  • 2010.4
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    2012.3

    Boad of Audit Japan   Research Fellow  

  • 2005.4
     
     

    Chuo University   The Institute of Economic Research   Visiting Researcher  

  • 2004.4
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    2007.3

    Aichi Gakuin University   Faculty of Business and Commerce   Associate Professor (as old post name)  

  • 2001.4
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    2004.3

    Aichi Gakuin University   Faculty of Business and Commerce   Lecurer  

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Academic Society Affiliations 【 display / non-display

  • 2002
     
     
     

    日本会計研究学会

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    国際会計研究学会

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    環境経済・政策学会

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    日本簿記学会

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    国際公会計学会

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Research Areas 【 display / non-display

  • Humanities & Social Sciences / Accounting

 

Research Career 【 display / non-display

  • National Accounting for Non- Market Activities

    Project Year:

  • A Study on Financial Accounting for the Environment

    Project Year:

  • Micro/Macro Link in Governmental Accounting

    The Other Research Programs  

    Project Year:

  • Environmental Policy and Environmental Accounting for Central and Local Government

    Grant-in-Aid for Scientific Research  

    Project Year:

Books 【 display / non-display

  • テキスト会計学講義(第2版)

    原俊雄、高橋賢( Role: Contributor ,  「第1章社会における会計の役割」「第9章会計のさまざまな領域」)

    中央経済社  ( ISBN:978-4-502-42241-6

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    Total pages:156   Responsible for pages:1-14,129-143   Language:Japanese Book type:Textbook, survey, introduction

  • 英語で学ぶ会計入門

    英語で学ぶ会計入門(Introduction to Accounting in English)( Role: Joint translator ,  Chapter4,5,6,12,13の抄訳)

    中央経済社  ( ISBN:9784502345012

    Amazon

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    Total pages:228   Language:Japanese Book type:Textbook, survey, introduction

    左側ページに英語、右側ページに日本語(抄訳)を配した英語で学ぶ会計学の入門書。

  • テキスト会計学講義

    ( Role: Contributor ,  「第1章社会における会計の役割」および「第9章会計のさまざまな領域」)

    中央経済社  ( ISBN:9784502250811

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    Total pages:156   Responsible for pages:1-14,127-141   Language:Japanese Book type:Textbook, survey, introduction

  • 公共経営の変容と会計学の機能

    大森 明(柴 健次編著)( Role: Joint author ,  公共経営における会計の対象領域の拡大とその展開)

    同文舘出版  ( ISBN:9784495202811

    Amazon

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    Total pages:312   Language:Japanese Book type:Scholarly book

    柴健次編著

  • 会計と社会-ミクロ会計・メソ会計・マクロ会計の視点から-

    八木裕之、大森明、丸山佳久( Role: Contributor ,  カーボン・マネジメントのためのマテリアルフローコスト会計,森林バイオマスマネジメントのためのメソ環境会計の構想と展開)

    中央大学出版部  ( ISBN:9784805722558

    Amazon

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    Language:Japanese Book type:Scholarly book

    小口好昭編著

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Thesis for a degree 【 display / non-display

  • A Study on A Framework of Environmental Accounting

    2000.3

    Doctoral Thesis   Single Work  

Papers 【 display / non-display

  • 企業における自然資本の評価と管理の考察―自然資本管理会計(NCMA)を中心として―

    曹勁、大森明

    横浜経営研究   45 ( 2・3・4 )   27 - 46   2025.3

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    Language:English   Publishing type:Research paper (bulletin of university, research institution)   Single Work  

  • Research on the Applicability of Balanced Scorecard in Local Government SDGs

    Cao Jin, Omori Akira

    28 ( 3 )   1 - 21   2024.1

    DOI CiNii Research

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    Language:Japanese   Publishing type:Research paper (scientific journal)   Joint Work  

  • 研究グループ報告(中間報告)「非財務情報の開示と企業価値」

    大鹿 智基, 内山 哲彦, 大森 明, 阪 智香, 目時 壮浩, 矢内 一利, 若林 利明, Frendy

    国際会計研究学会 年報   2023(2)   2024

    CiNii Research

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    Language:The in addition, foreign language   Publishing type:Research paper (scientific journal)   Joint Work  

  • Environmental Regulation and Corporate Environmental Performance: Evidence from Chinese Carbon Emission Trading Pilot

    Zheng L, Omori A, Cao J, Guo X.

    Sustainability   15 ( 11 )   8518   2023.5  [Reviewed]

    DOI Web of Science CiNii Research

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    Language:English   Publishing type:Research paper (scientific journal)   Publisher:MDPI   Single Work  

    Using archival data of the Chinese A-share listed companies from 2011 to 2019, this article empirically examines the effectiveness of the Chinese carbon emission trading pilot, from the perspective of market-ranked corporate environmental performance. The main findings demonstrate that compared with companies not selected in the pilot, regulated enterprises tend to create a better environmental performance after the implementation of the pilot. Second, regarding the two possible influential channels, the lowering production level channel is empirically supported, while the increasing green investment channel lacks salient explanatory power. Finally, greater environmental pressures and better internal control quality present synergistic effects in amplifying the positive connection between the pilot and corporate environmental performance. Our conclusions remain valid under various robustness test methods. Potential related directions for future research are also identified and suggested in this article. Overall, using the Chinese carbon emission trading pilot as a research setting, our study provides additional evidence on whether and how environmental regulations affect corporate environmental performance ranked by capital market participants.

  • Development of Corporate Natural Capital Accounting: Focusing on BS 8632

    Omori, Akira

    Yokohama Business Review   43 ( 1 )   79 - 110   2022.10

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    Language:Japanese   Publishing type:Research paper (bulletin of university, research institution)   Single Work  

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Review Papers 【 display / non-display

  • 書評 植田敦紀著『サステナビリティ会計論―ポスト・ノーマルサイエンス―』

    大森 明

    會計   203 ( 1 )   90 - 93   2024.7

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    Language:Japanese   Publishing type:Book review, literature introduction, etc.   Single Work  

  • 書評 大鹿智基著『非財務情報の意思決定有用性』

    大森 明

    企業会計   75 ( 11 )   72 - 72   2023.11

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    Language:Japanese   Publishing type:Book review, literature introduction, etc.   Single Work  

  • CICAR(Comparative International Governmental Accounting Research)2023 Conference Tokyo開催について

    大森 明

    青山アカウンティング・レビュー   ( 13 )   130 - 133   2023.10

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    Language:Japanese   Publishing type:Meeting report   Single Work  

  • Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference

    Mari Kobayashi and Akira Omori

    PUBLIC MONEY & MANAGEMENT   43 ( 7 )   1 - 3   2023.9

    DOI

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    Language:English   Publishing type:Meeting report   Single Work  

  • 書評 越智信仁著『社会的共通資本の外部性制御と情報開示―統合報告・認証・監査のインセンティブ分析―』(日本評論社)

    大森明

    証券アナリストジャーナル   57 ( 5 )   69 - 70   2019.5

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    Language:Japanese   Publishing type:Book review, literature introduction, etc.   Publisher:公益社団法人日本証券アナリスト協会   Single Work  

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Awards 【 display / non-display

  • 16th EMAN(Environmental and Sustainability Management Accounting Network) Conference,Best Paper Award

    2013.3   Environmental and Sustainability Management Accounting Network  

  • 日本地方自治研究学会賞(論文の部)

    2009.9    

Grant-in-Aid for Scientific Research 【 display / non-display

  • 生物多様性マネジメントとアカウンタビリティに資する会計モデルの構築に関する研究

    Grant number:22K01780  2022.4 - 2026.3

    Grant-in-Aid for Scientific Research(C)

    Investigator(s):大森 明

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    Authorship:Principal investigator  Grant type:Competitive

    本研究では、生物多様性保全の源(森林、漁場、水系等)が賦存する空間を対象とした生物多様性会計モデルを構築し、各経済主体が生物多様性の状況を把握し、その保全と利用に資する意思決定とそれに基づく活動の検証に資する情報を生み出す仕組みを提案する。このモデルの導出には、環境指標選択の有力なツールであるDPSIR枠組を用い、各経済主体の活動が及ぼす生物多様性への正と負の影響(フロー)と、当該空間の状況(ストック)とを関連付ける。DPSIR自体は物量情報を基本とするが、ここに昨今展開している自然資本の経済評価のアプローチを取り入れ、貨幣情報との連携を図る。

  • 水循環マネジメントとアカウンタビリティの履行に資する水会計モデルの研究

    Grant number:17K04045  2017.4 - 2020.3

    科学研究費補助金  Grant-in-Aid for Scientific Research(C)

    Investigator(s):大森 明

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    Authorship:Principal investigator  Grant type:Competitive

    本研究は,日本における水循環のマネジメントとディスクロージャーに役立つ会計モデルを構築することを目的としている.健全な水循環を維持するためには,従来分断されていた管理主体を流域単位で統合する必要があるため,本研究では,水資源開発主体,水供給主体および水利用主体を一体化した水会計情報システムの構築を目指す.

  • 広域環境行政における自然資源マネジメントに資する会計モデルの研究

    Grant number:26380602  2014.4 - 2018.3

    科学研究費補助金  Grant-in-Aid for Scientific Research(C)

    Investigator(s):大森 明

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    Authorship:Principal investigator  Grant type:Competitive

  • 環境政策マネジメント会計のフレームワークの構築

    Grant number:23530570  2011.4 - 2014.3

    科学研究費補助金  Grant-in-Aid for Scientific Research(C)

    Investigator(s):大森 明

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    Authorship:Principal investigator  Grant type:Competitive

  • 政府・自治体における環境政策意思決定支援システムとしての環境会計の構築

    Grant number:20530404  2008.4 - 2011.3

    科学研究費補助金  Grant-in-Aid for Scientific Research(C)

    Investigator(s):大森 明

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    Authorship:Principal investigator  Grant type:Competitive

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Presentations 【 display / non-display

  • 持続可能な地域発展に資する戦略的協働を促進するマネジメント・ツールの考察

    曹勁、石田満恵、大森明

    日本地方自治研究学会第41回全国大会  2024.9  熊本県立大学

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    Event date: 2024.9

    Language:Japanese   Presentation type:Oral presentation (general)  

    Venue:熊本県立大学  

  • 非財務情報の開示と企業価値(最終報告)

    大鹿智基、内山哲彦、目時壮浩ほか

    アカウンティング・ウィーク2024(国際会計研究学会)  2024.8  日本会計研究学会・国際会計研究学会

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    Event date: 2024.8

    Language:Japanese   Presentation type:Oral presentation (general)  

    Venue:早稲田大学  

  • 非財務情報の開示と企業価値(中間報告)

    大鹿智基、内山哲彦、斎尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy、大森明

    国際会計研究学会第40回研究大会  2023.10  国際会計研究学会

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    Event date: 2023.10

    Language:Japanese   Presentation type:Oral presentation (general)  

    Venue:近畿大学  

  • Alternative Approaches to the Axiomatisation of National Accounting: As a Tribute to the Two Great Norwegian Figures in the World of National Accounting

    Itsuo Sakuma, Hiroshi Deguchi, Akira Omori

    The 36th General Conference of the International Association for Research in Income and Wealth  The International Association for Research in Income and Wealth

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    Event date: 2021.8

    Language:English   Presentation type:Oral presentation (general)  

    Venue:Oslo, Norway(リモート開催)  

    As is well known, Odd Aukrust made the axiomatisation study a field of research in national accounting. Actually, his approach to the axiomatisation was preceded by that of Ragnar Frisch. Although Frisch did not explicitly make an axiomatisation for his “ecocirc” system, his approach may be deemed to be a pioneering work of graphtheoretical type of axiomatisation of national accounting, while Aukrust’s approach may be deemed to be a set-theoretical type of axiomatisation, which was followed by many researchers in this filed. Further, it is worthy of notice that his work stimulated axiomatisation of business accounting pioneered by Richard Mattessich. The work done
    by the two great Norwegian figures in national accounting also influenced two Japanese researchers, Itsuo Sakuma and Hiroshi Deguchi. Sakuma made a formulation by means of graph-theoretical framework following Frisch’s idea and Deguchi replaced the set theoretical approach by an algebraic approach. In this paper, after a brief survey on the axiomatisation in national as well as business accounting, the two approaches, graphical and algebraic, will be described and some remarks will be made.

  • 北海道から考える自然資本会計 ―国立公園のマネジメントを題材に―

    大森明  [Invited]

    日本会計研究学会第79回大会  日本会計研究学会

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    Event date: 2020.9

    Language:Japanese   Presentation type:Oral presentation (invited, special)  

    Venue:北海道大学・北星学園大学  

    北海道の国立公園の管理について、生態系管理と物的資産管理の両方に資する会計フレームワークを提案した。

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Charge of on-campus class subject 【 display / non-display

  • 2025   Workshop Seminar

    Graduate School of International Social Sciences

  • 2025   Project SeminarI

    Graduate School of International Social Sciences

  • 2025   Seminar 1a (Doctoral Programs)

    Graduate School of International Social Sciences

  • 2025   Seminar 1b (Doctoral Programs)

    Graduate School of International Social Sciences

  • 2025   Seminar 2a (Doctoral Programs)

    Graduate School of International Social Sciences

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Charge of off-campus class subject 【 display / non-display

  • 環境会計論

    2015.9 - 2023.3 Institution:神奈川大学

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    Level:Undergraduate (specialized) 

  • 原価計算入門、原価計算の基礎、経営分析の基礎

    2014.4 - 2021.3 Institution:神奈川大学

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    Level:Undergraduate (specialized) 

  • 経営分析論

    2010.4 - 2022.9 Institution:東海大学

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    Level:Undergraduate (specialized) 

  • 環境会計論

    2009.4 - 2011.3 Institution:法政大学

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    Level:Postgraduate 

  • 国際会計

    2008.9 - 2009.3 Institution:青山学院大学

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    Level:Postgraduate 

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Committee Memberships 【 display / non-display

  • 内閣官房及び内閣法制局入札等監視委員会、内閣府本府入札等監視委員会

    2013.9  委員

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    Committee type:Government 

  • カジノ管理委員会政策評価懇談会・行政事業レビュー外部有識者会合,契約監視委員会

    2021.7  委員

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    Committee type:Government 

  • 日本地方自治研究学会

    2018.9  常任理事

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    Committee type:Academic society 

  • 一般財団法人日本自動車研究所認証センター「環境審査判定委員会及び労働安全審査判定委員会」

    2024.6  判定委員

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    Committee type:Other 

  • 環境省委託事業「グリーンファイナンス拡大に向けた市場基盤整備支援事業審査委員会」・「グリーンファイナンス拡大に向けた市場基盤整備支援事業(環境保全対策関連部門)審査委員会」委員

    2024.4 

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    Committee type:Other 

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Social Contribution(Extension lecture) 【 display / non-display

  • 2006年第1回イクレイ日本セミナー「自治体に提唱-エコバジェットのすすめ-」

    有限責任中間法人イクレイ日本  東京都港区  2006.2

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    Type:Lecture

    エコバジェットの概要