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 Research Career 【 display / non-display

  • 【Awards】 地方自治体における環境ストック・フローマネジメント―エコバジェットとバイオマス環境会計の連携―  2008.08

    【Awards】 Material Flow Cost Accounting for Carbon Management: Utilizing PAF Approach  2013.03

    【Published Thesis】 メゾ領域を対象とした公会計の意義―PFIを中心として―  2013.03

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

  • 【Published Thesis】 水マネジメントの展開と会計の役割  2018.03

    【Book】 公共経営の変容と会計学の機能  2016.12

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  

  • 2021.4
     
     

    Concurrently   Yokohama National UniversityOrganization for Information Strategy and Promotion   Information Technology Service Center   Center Director  

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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

  • 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, and Akira Omori

    Economic Bulletin of Senshu University   56 ( 3 )   11 - 42   2022.3

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

  • Accounting for the Management of National Parks: A Perspective from Hokkaido

    Akira Omori

    199 ( 1 )   69 - 83   2021.1  [Invited]

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

  • 統合報告時代におけるサステナビリティ報告のあり方-TCFD勧告に基づく情報開示から-

    大森 明

    Disclosure & IR   12   103 - 110   2020.2  [Invited]

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    Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:宝印刷株式会社   Single Work  

    企業の開示情報に基づき、企業行動がビジネス・アズ・ユージャル型と持続不能型から、CSR型やCSV型へと移行してきている事実を明らかにし、それに伴い、統合報告とサステナビリティ報告の役割分担が明確化してきたことを解明した。

  • 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-

    大森明

    産業經理   78 ( 4 )   96 - 107   2019.1

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    Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:産業経理協会   Single Work  

  • Accounting for the Development of Water Management in Japan

    OMORI Akira

    The Journal of Economics   58 ( 2 )   31 - 64   2018.3

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    Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:The Society of Economics in Chuo University   Single Work  

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Review Papers 【 display / non-display

  • 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  

  • 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

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Joint Work  

  • 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

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Joint Work  

  • 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

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (bulletin of university, research institution)   Single Work  

  • 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

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Joint 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。

  • 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

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    Authorship:Coinvestigator(s)  Grant type:Competitive

  • 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

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    Authorship:Coinvestigator(s)  Grant type:Competitive

  • 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

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Presentations 【 display / non-display

  • 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。

  • 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)

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    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

  • Accounting for the Development of Water Management in Japan

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    Event date: 2017.9

    Language:Japanese   Presentation type:Oral presentation (general)  

  • 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

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    Event date: 2016.9

    Language:English   Presentation type:Oral presentation (general)  

    Venue:Lauphana University Lünerburg  

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

  • 2022   Seminar 2b (Master's Programs)

    Graduate School of International Social Sciences

  • 2022   Seminar 2a (Master's Programs)

    Graduate School of International Social Sciences

  • 2022   Seminar : National Accounting 2

    College of Business Administration

  • 2022   Seminar : National Accounting 1

    College of Business Administration

  • 2022   National Accounting 2

    College of Business Administration

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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 

  • 環境省委託業務「サブスクリプションを活用したエアコン普及 促進モデル事業 審査委員会」

    2022.2  委員

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    Committee type:Other 

  • 令和3年度税理士試験委員(採点)

    2021.8 - 2021.11  採点委員

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    Committee type:Government 

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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