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 |
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Related SDGs |
The Best Research Achievement in the last 5 years 【 display / non-display 】
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【Published Thesis】 Development of Corporate Natural Capital Accounting: Focusing on BS 8632(Yokohama Business Review) 2022.10
【Published Thesis】 Development of Corporate Natural Capital Accounting: Focusing on BS 8632(Yokohama Business Review) 2022.10
【Published Thesis】 統合報告の展開と自然資本-『自然資本プロトコル』と外部性の内部化を中心として-(産業經理) 2019.01
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 】
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Doctor of Philosophy - Yokohama National University
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Master of Business Administration - Yokohama National University
Campus Career 【 display / non-display 】
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2014.4
Duty Yokohama National UniversityFaculty of International Social Sciences Division of International Social Sciences Professor
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2013.4-2014.3
Duty Yokohama National UniversityFaculty of International Social Sciences Division of International Social Sciences Associate Professor
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2012.4-2013.3
Duty Yokohama National UniversityInternational Graduate School of Social Sciences Associate Professor
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2007.4-2012.3
Duty Yokohama National UniversityCollege of Business Administration Associate Professor
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2023.4
Concurrently Yokohama National UniversityCollege of Business Administration Dean
External Career 【 display / non-display 】
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2014.9-2015.3
Macquarie University Faculty of Economics and Business Visiting Scholar
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2010.4-2012.3
Boad of Audit Japan Research Fellow
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2005.4
Chuo University The Institute of Economic Research Visiting Researcher
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2004.4-2007.3
Aichi Gakuin University Faculty of Business and Commerce Associate Professor (as old post name)
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2001.4-2004.3
Aichi Gakuin University Faculty of Business and Commerce Lecurer
Academic Society Affiliations 【 display / non-display 】
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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
Research Areas 【 display / non-display 】
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Humanities & Social Sciences / Accounting
Research Career 【 display / non-display 】
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National Accounting for Non- Market Activities
Project Year:
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A Study on Financial Accounting for the Environment
Project Year:
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Micro/Macro Link in Governmental Accounting
The Other Research Programs
Project Year:
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Environmental Policy and Environmental Accounting for Central and Local Government
Grant-in-Aid for Scientific Research
Project Year:
Books 【 display / non-display 】
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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 )
Total pages:156 Responsible for pages:1-14,129-143 Language:Japanese Book type:Textbook, survey, introduction
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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 )
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。
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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 )
Total pages:156 Responsible for pages:1-14,127-141 Language:Japanese Book type:Textbook, survey, introduction
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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 )
Total pages:312 Language:Japanese Book type:Scholarly book
柴健次編著
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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 )
Language:Japanese Book type:Scholarly book
小口好昭編著
Thesis for a degree 【 display / non-display 】
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A Study on A Framework of Environmental Accounting
2000.3
Doctoral Thesis Single Work
Papers 【 display / non-display 】
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Zheng L, Omori A, Cao J, Guo X.
Sustainability 15 ( 11 ) 8518 2023.5 [Reviewed]
Language:English Publishing type:Research paper (scientific journal) Single Work
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Development of Corporate Natural Capital Accounting: Focusing on BS 8632
Omori, Akira
Yokohama Business Review 43 ( 1 ) 79 - 110 2022.10
Language:Japanese Publishing type:Research paper (bulletin of university, research institution) Single Work
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Water-Related Accounting: A Literature Review
JOURNAL OF WATER AND ENVIRONMENTAL ISSUES 35 ( 1 ) 2 - 14 2022.6 [Invited]
Language:Japanese Publishing type:Research paper (scientific journal) Publisher:JAPANESE ASSOCIATION FOR WATER RESOURCES AND ENVIRONMENT Single Work
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Itsuo Sakuma, Hiroshi Deguchi, and Akira Omori
Economic Bulletin of Senshu University 56 ( 3 ) 11 - 42 2022.3
Language:Japanese Publishing type:Research paper (bulletin of university, research institution) Single Work
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Accounting for the Management of National Parks: A Perspective from Hokkaido
Akira Omori
199 ( 1 ) 69 - 83 2021.1 [Invited]
Language:Japanese Publishing type:Research paper (scientific journal) Single Work
Review Papers 【 display / non-display 】
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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
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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公会計小辞典
国際公会計学会監修、亀井孝文編集代表
ぎょうせい 2011.4
Language:Japanese Publishing type:Article, review, commentary, editorial, etc. (other) Joint Work
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スタンダードテキスト財務会計論III問題演習編(第2版)
佐藤信彦,河崎照行,齊藤真哉,柴健次,高須教夫,松本敏史(編)
中央経済社 2010.8
Language:Japanese Publishing type:Article, review, commentary, editorial, etc. (other) Joint Work
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会計学への招待
横浜経営研究-経営学会ニュース- ( 18 ) 3 - 12 2010.3
Language:Japanese Publishing type:Article, review, commentary, editorial, etc. (bulletin of university, research institution) Single Work
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スタンダードテキスト財務会計論III問題演習編
佐藤信彦,河崎照行,齊藤真哉,柴健次,高須教夫,松本敏史(編)
中央経済社 2009.2
Language:Japanese Publishing type:Article, review, commentary, editorial, etc. (other) Joint Work
Awards 【 display / non-display 】
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16th EMAN(Environmental and Sustainability Management Accounting Network) Conference,Best Paper Award
2013.3 Environmental and Sustainability Management Accounting Network
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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 】
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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
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。
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政府におけるリソース・マネジメントの研究
Grant number:20H01557 2020.4 - 2023.3
Grant-in-Aid for Scientific Research(B)
Investigator(s):小林 麻理
Authorship:Coinvestigator(s) Grant type:Competitive
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統合報告と管理会計の相互的影響に関する多面的研究
Grant number: 18H00915 2018.4 - 2021.3
Grant-in-Aid for Scientific Research(B)
Investigator(s):伊藤 嘉博
Authorship:Coinvestigator(s) Grant type:Competitive
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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
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.
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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
Authorship:Principal investigator Grant type:Competitive
Presentations 【 display / non-display 】
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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
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
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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Application of Natural Capital Accounting to a National Park in Japan: Case of Oze National Park
Omori, A., Yagi, H., Furuido, H. and Zhao Y.
23rd Conference of the Environmental and Sustainability Management Accounting Network (EMAN) the Environmental and Sustainability Management Accounting Network (EMAN)
Event date: 2019.11
Language:English Presentation type:Oral presentation (general)
Venue:Czech University of Life Science Prague
This study aims to consider and propose a natural capital accounting framework useful for decision-making regarding the maintenance of man-made assets and the preservation of ecosystem assets in Oze National Park, which is registered by the Japanese government as a “substantial wetland” from the perspective of biodiversity
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Accounting for the Development of Water Management in Japan
Event date: 2017.9
Language:Japanese Presentation type:Oral presentation (general)
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Two Decades of Corporate Environmental and Sustainability Accounting in Japan
Hiroyuki Yagi, Akira Omori, Masanao Kanetoh [Invited]
20th Conference of the Environmental and Sustainability Management Accounting Network (EMAN) Environmental and Sustainability Management Accounting Network-Europe
Event date: 2016.9
Language:English Presentation type:Oral presentation (general)
Venue:Lauphana University Lünerburg
Charge of on-campus class subject 【 display / non-display 】
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2023 Seminar 2b (Doctoral Programs)
Graduate School of International Social Sciences
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2023 Seminar 2a (Doctoral Programs)
Graduate School of International Social Sciences
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2023 Seminar 1b (Doctoral Programs)
Graduate School of International Social Sciences
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2023 Seminar 1a (Doctoral Programs)
Graduate School of International Social Sciences
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2023 Ecological Accounting
Graduate School of International Social Sciences
Committee Memberships 【 display / non-display 】
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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
Committee type:Government
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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
Committee type:Government
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日本地方自治研究学会
2018.9 常任理事
Committee type:Academic society
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環境省「二酸化炭素排出抑制対策事業費等補助金」に係る補助事業者選定のための 評価委員会
2022.11 - 2024.3 委員
Committee type:Government
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環境省受託事業「金融的支援による脱炭素化推進事業に係る検証評価委員会」
2022.8 - 2023.3 委員
Committee type:Other
Social Contribution(Extension lecture) 【 display / non-display 】
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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
Type:Lecture
エコバジェットの概要