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Papers - OMORI Akira

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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

Research on the Applicability of Balanced Scorecard in Local Government SDGs

Cao Jin, Omori Akira

28 ( 3 ) 1 - 21 2024.1

DOI CiNii Research

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

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

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

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

JOURNAL OF WATER AND ENVIRONMENTAL ISSUES 35 ( 1 ) 2 - 14 2022.6 [Invited]

DOI CiNii Research

Language：Japanese Publishing type：Research paper (scientific journal) Publisher：JAPANESE ASSOCIATION FOR WATER RESOURCES AND ENVIRONMENT Single Work

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

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]

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]

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

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

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

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

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]

DOI Web of Science

Language：English Publishing type：Research paper (scientific journal) Publisher：ELSEVIER Joint Work

Other Link： http://www.sciencedirect.com/science/article/pii/S0959652616304061

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

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

Issues on Environmental Accounting by National University Corporations: Focusing on the Case of Yokohama National University

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

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

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

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

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

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

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

A study on micro/macro link in public sector accounting : a new perspective on governmental accounting reform in Japan

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The Development of Environmental Accounting in Public Sector : Experiences of Australian Local Governments

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

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

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

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

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

A Study on A Framework of Environmental Accounting

2000.3

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

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

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Papers - OMORI Akira