Papers - OMORI Akira
about 47-
Research on integrative use of performance evaluation and management tools to promote inter-sectoral collaboration: Focusing on projects to solve regional issues
Journal of Urban Management and Local Government Research 40 ( 1 ) 14 - 28 2025.5 [Reviewed]
Authorship：Last author Language：Japanese Publishing type：Research paper (scientific journal) Single Work
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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
Language：English Publishing type：Research paper (bulletin of university, research institution) Single Work
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Research on the Applicability of Balanced Scorecard in Local Government SDGs
Cao Jin, Omori Akira
28 ( 3 ) 1 - 21 2024.1
Language：Japanese Publishing type：Research paper (scientific journal) Joint Work
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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
Language：The in addition, foreign language Publishing type：Research paper (scientific journal) Joint Work
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Zheng L, Omori A, Cao J, Guo X.
Sustainability 15 ( 11 ) 8518 2023.5 [Reviewed]
DOI Web of Science CiNii Research
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.
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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
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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]
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。
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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
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：産業経理協会 Single Work
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Accounting for the Development of Water Management in Japan
OMORI Akira
The Journal of Economics 58 ( 2 ) 31 - 64 2018.3
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：The Society of Economics in Chuo University Single Work
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A Pilot Analysis of Determinants of Integrated Reporting: Evidence from Japan
Akihisa Kimura, Akira Omori
Yokohama Business Review 37 ( 2 ) 149 - 167 2016.9
Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Business Society Joint Work
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Drivers of Corporate Water Related Disclosure: Evidence from Japan
Roger L. Burritt, Katherine L. Christ, Akira Omori
Journal of Cleaner Production 129 65 - 74 2016.5 [Reviewed]
Language：English Publishing type：Research paper (scientific journal) Publisher：ELSEVIER Joint Work
Other Link： http://www.sciencedirect.com/science/article/pii/S0959652616304061
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Consideration of Water Accounting Systems for the Water Resourse Management Policies in Japan
OMORI Akira
Accounting 188 ( 6 ) 71 - 85 2015.12
Language：Japanese Publishing type：Research paper (scientific journal) Single Work
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The Framework and Functions of Carbon Accounting Matrix
Hiroyuki Yagi, Humio Baba, and Akira Omori
Yokohama Business Review 36 ( 1 ) 1 - 21 2015.11
Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Business Society Joint Work
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Akira Omori, Hiroyuki Yagi
Yokohama Business Review 36 ( 1 ) 77 - 103 2015.11
Language：English Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Business Administration Society Joint Work
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DPSIRモデルを活用した自治体環境会計のフレームワーク
大森 明
産業經理 73 ( 2 ) 138 - 149 2013.8
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：産業經理協會 Single Work
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Significance of Public Sector Accounting for Meso-Areas: Focused on PFI
OMORI Akira
Kaikei (Accounting) 183 ( 3 ) 102 - 116 2013.3
Language：Japanese Publishing type：Research paper (scientific journal) Single Work
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Tracing ther Development of Research Field in Accountancy
OHMORI Akira
Yokohama Business Review 33 ( 1 ) 99 - 119 2012.6
Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Business Society Single Work
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Usability of the Whole of Government Accounts to Government Financial Discipline: Learning from UK, of the Whole of Government Accounts to Government Financial Discipline: Learning from UK, Australia and New Zealand's Experiences
OMORI Akira
Government Auditing Review ( 45 ) 13 - 34 2012.3
Language：English Publishing type：Research paper (scientific journal) Single Work
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The significance of whole of government accounts from a macro accounting perspective
OMORI Akira
180 ( 3 ) 90 - 106 2011.9
Language：Japanese Publishing type：Research paper (scientific journal) Single Work
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イギリスにおけるアカウンティング・フォー・サステイナビリティプロジェクトの公的部門の環境会計・報告への影響と日本の公的部門への示唆
大森 明
公営企業 42 ( 6 ) 2 - 15 2010.9 [Invited]
Language：Japanese Publishing type：Research paper (other science council materials etc.) Publisher：地方財務協会 Single Work
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OHMORI Akira
Yokohama Business Review 31 ( 1 ) 17 - 30 2010.7
Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Business Society Single Work
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Development of Environmental Accounting in Japanese National University Corporation
OMORI Akira
The accounting 176 ( 5 ) 78 - 93 2009.11
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：Moriyama Shoten Single Work
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Sustainability Accounting in Local Government: Comparisons Between Japan and Australia
Roger Burrit (University of South Australia, Australia) Prabanga Thoradeniya (Monash University, Au … Show more authors
Roger Burrit (University of South Australia, Australia) Prabanga Thoradeniya (Monash University, Australia) Chika Saka (Kwansei Gakuin University, Japan) Hide authors
Journal of the Asia-Pacific Centre for Environmental Accountability 15 ( 3 ) 1 - 18 2009.9 [Reviewed]
Language：English Publishing type：Research paper (scientific journal) Joint Work
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Future directions of macro environmental accounting : from SEEA1993 to SEEA2003
OHMORI Akira
Yokohama Business Review 29 ( 1・2 ) 109 - 141 2008.9
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：Yokohama Business Society Single Work
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Environmental resource management by local authorities using ecoBUDGET and biomass environmental accounting
YAGI Hiroyuki,MARUYAMA Yoshihisa,OMORI Akira
Journal of urban management research 23 ( 2 ) 1 - 11 2008.8 [Reviewed]
Language：Japanese Publishing type：Research paper (scientific journal) Joint Work
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自治体環境行政における環境会計の役割
大森 明
公営企業 40 ( 5 ) 2 - 15 2008.8
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：地方財務協会 Single Work
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Environmental accounting for municipal environmental policy: a tentative model using eco BUDGET method
OMORI Akira
172 ( 3 ) 55 - 70 2007.9
Language：Japanese Publishing type：Research paper (scientific journal) Single Work
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The Applicability of Environmental Budgeting to Japanese Local Governments
OMORI Akira
Yokohama Business Review 27 ( 1 ) 1 - 27 2006.6 [Reviewed]
Language：English Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Naitonal University Single Work
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A Preliminary Study on Corporate Reputation
OWAKI Teiichi,OMORI Akira,WAKITA Hirohisa,ITOH Machiko,ARAI Toru
The Journal of the marketing and distribution research ( 12 ) 1 - 45 2006.3
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：Aichi gakuin University Joint Work
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英国における内部環境会計
河野正男（編著）
『環境会計の構築と国際的展開』森山書店所収 198 - 210 2006.2
Language：Japanese Publishing type：Research paper (scientific journal) Joint Work
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政府機関による環境報告の動向とその展望－日・豪比較を中心として－
会計検査研究 ( 32 ) 71 - 91 2005.9
Language：Japanese Publishing type：Research paper (scientific journal) Single Work
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Estimating Monetary Value of Benefits in Environmental Accounting
OMORI Akira
The journal of the Research Institute of Business Administration 43 ( 2 ) 37 - 60 2005.3
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：Aichi gakuin University Single Work
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The International Movement of Environmental Accounting : Consideration of the actions of the UN ISAR
OMORI Akira
The Aichi Gakuin business review 45 ( 1・2 ) 315 - 333 2004.9
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：Aichi Gakuin University Single Work
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International Trends of Envir onmental Accounting Researches : Towards a Comprehensive Framework
OMORI Akira
The journal of the Research Institute of Business Administration 42 ( 2 ) 69 - 94 2004.3
Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：Aichi Gakuin University Single Work
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環境会計の意義と現状－我が国地方自治体における環境会計の将来－
大森 明
会計と監査 55 ( 3 ) 26 - 30 2004.3
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：全国会計職員協会 Single Work
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我が国地方自治体における環境会計の動向
JICPAジャーナル 16 ( 2 ) 26 - 30 2004.2
Language：Japanese Publishing type：Research paper (scientific journal) Single Work
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Environmental Accounting by Local Governments and Public Accounting Reform-Experiences from Australian Local Governments
OMORI Akira
'Kaikei'(Accounting) 164 ( 5 ) 117 - 132 2003.11
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：Moriyama Shoten Single Work
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OHMORI Akira
Yokohama Business Review 24 ( 1・2 ) 147 - 170 2003.9
Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：Yokohama Business Society Single Work
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Future Perspectives of Environmental Accounting by Local Authorities
The ChiikiBunseki-The Journal of the Research Institute of Business, Aichi Gakuin University 41 ( 2 ) 15 - 46 2003
Language：Japanese Publishing type：Research paper (scientific journal) Single Work
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環境復元会計の構想
商学研究（愛知学院大学商学会） 43 ( 1・2 ) 107 - 142 2002.11
Language：Japanese Publishing type：Research paper (scientific journal) Single Work
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Local Environmental Administration and Accounting: Toward an Integration of Environmental Management System and Environmental Budgeting with Environmental Accounting
The Chiikibunnseki : The Journal of the Institute of Business 40 ( 2 ) 1 - 21 2002.3
Language：Japanese Publishing type：Research paper (scientific journal) Single Work
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Assurance Service for Environmental Information and the Role of CPA.
OHMORI Akira
Yokohama Journal of Social Sciences. 5 ( 1 ) 31 - 49 2000.7
Language：Japanese Publishing type：Research paper (scientific journal) Publisher：Yokohama National University Single Work
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A Study on A Framework of Environmental Accounting
2000.3
Language：Japanese Publishing type：Research paper (scientific journal) Single Work
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A Study on Accountability in Environmental Accounting
OHMORI Akira
4 ( 1 ) 91 - 112 1999.7
Language：Japanese Publishing type：Research paper (scientific journal) Single Work