Presentations -
about 16-
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
Event date： 2024.9
Language：Japanese Presentation type：Oral presentation (general)
Venue：熊本県立大学
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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
Event date： 2024.8
Language：Japanese Presentation type：Oral presentation (general)
Venue：早稲田大学
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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
Event date： 2023.10
Language：Japanese Presentation type：Oral presentation (general)
Venue：近畿大学
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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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スタディグループ「『統合報告』が企業会計に及ぼす影響に関する考察」中間報告
伊藤嘉博,大鹿智基,大森明,原晴生,目時壮浩,山内暁,山本浩二,横田絵里
日本会計研究学会第75回大会
Event date： 2016.9
Language：Japanese Presentation type：Oral presentation (general)
Venue：グランシップ（静岡）
「統合報告におけるネガティブ情報」という部分を目時壮浩武蔵大学准教授と共同研究。
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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
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Voluntary Disclosure of Negative Information in Integrated Reports Issued by Japanese Companies
Takehiro Metoki
14th Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR 2015) Australasian Centre on Social and Environmental Accounting Research
Event date： 2015.12
Language：English Presentation type：Oral presentation (general)
Venue：Macquarie University
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統合報告書におけるネガティブ情報の開示
目時壮浩
日本会計研究学会第７４回全国大会
Event date： 2015.9
Language：English Presentation type：Oral presentation (general)
Venue：神戸大学
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28. A Framework of Meso Environmental Accounting for Regional Environmental Management
Akira Omori
17th EMAN(Environmental and Sustainability Management Accounting Network) Conference Sustainability and Environmental Accounting Network
Event date： 2014.3
Language：English Presentation type：Oral presentation (general)
Venue：Erasmus University Rotterdam
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メゾ領域を対象とした公会計の意義と役割
国際公会計学会第16回全国大会
Event date： 2013.8
Language：The in addition, foreign language Presentation type：Oral presentation (general)
Venue：西南学院大学
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Material Flow Cost Accounting for Carbon Management: Utilization of PAF Approach
16th EMAN Conference on Material Flow Cost Accounting
Event date： 2013.3
Language：The in addition, foreign language Presentation type：Oral presentation (general)
Venue：ドレスデン工業大学
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Material Flow Cost Accounting for Carbon Management
The 18th International Euro-Asia Research Conference
Event date： 2013.1
Language：The in addition, foreign language Presentation type：Oral presentation (general)
Venue：ベネチア
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Sustainability Accounting for Biomass: Toward a Management of Biomass Stocks and Flows in the Region
22nd CSEAR International Congress on Social and Environmental Accounting Research in collaboration with the 13th EMAN Conference on Environmental and Sustainability Management Accounting
Event date： 2010.9
Language：The in addition, foreign language Presentation type：Oral presentation (general)