OTAKA Satoru

Affiliation

Faculty of International Social Sciences, Division of International Social Sciences

Job Title

Professor

Research Fields, Keywords

Disclosure, Accounting Standards, Financial Accounting, Income Measurement

Mail Address

E-mail address

Related SDGs




The Best Research Achievement in Research Career 【 display / non-display

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

  • 【Published Thesis】 Rethinking the Concept of Equity in Accounting: Origin and Attribution of Business Profit  2020.07

    【Published Thesis】 Reliability of Accounting Information: Value Estimation and Cost Allocation  2021.02

    【Published Thesis】 Reconsidering the Equity Theories in Corporate Accounting  2018.10

    【Published Thesis】 A New Development of Equity Theories  2018.03

    【Published Thesis】 Change-in-Control Events and New Basis Accounting  2017.12

Education 【 display / non-display

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    2001

    The University of Tokyo   Doctor Course   Other

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    1998

    The University of Tokyo   Master Course   Completed

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    1996

    Waseda University   Graduated

Degree 【 display / non-display

  • Doctor of Economics - The University of Tokyo

  • Master of Economics - The University of Tokyo

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  

  • 2010.4
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    2013.3

    Duty   Yokohama National UniversityInternational Graduate School of Social Sciences   Associate Professor  

  • 2009.4
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    2010.3

    Duty   Yokohama National UniversityFaculty of Business Administration   Associate Professor  

  • 2008.4
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    2009.3

    Duty   Yokohama National UniversityInternational Graduate School of Social Sciences   Associate Professor  

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Academic Society Affiliations 【 display / non-display

  • 2007.8
     
     
     

    Japan Boki Association

  • 2005.6
     
     
     

    American Accounting Association

  • 2001.9
     
     
     

    Japan Accounting Association

Research Areas 【 display / non-display

  • Humanities & Social Sciences / Accounting

 

Research Career 【 display / non-display

  • Equity Accounting: Origin and Attribution of Excess Profit

    Grant-in-Aid for Scientific Research  

    Project Year: 2019 - 2021

  • 株式価値評価に対する会計基準のレリバンスとエンティティーの観点

    Grant-in-Aid for Scientific Research  

    Project Year: 2016 - 2018

  • 貸借対照表アプローチと損益計算書アプローチの発展的統合過程に関する研究

    Grant-in-Aid for Scientific Research  

    Project Year: 2011 - 2013

  • Accounting for Business Combinations and Restructurings

    Project Year:

Books 【 display / non-display

  • Accounting for Business Combinations and Restructurings: Asset Valuation and Income Recognition

    Satoru Otaka( Role: Sole author)

    Kunimoto Shobo  ( ISBN:9784765805520

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    Language:Japanese Book type:Scholarly book

  • アナリストのための財務諸表分析とバリュエーション(原書第5版)

    荒田映子、大雄智、勝尾裕子、木村晃久( Role: Joint translator)

    有斐閣  ( ISBN:9784641165236

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    Total pages:544頁   Language:Japanese Book type:Textbook, survey, introduction

  • 財務会計の理論と制度

    辻山栄子、石川純治、万代勝信、米山正樹、川村義則、勝尾裕子、渡邉宏美、大雄智、山田純平、福井義高、荒田映子、大日方隆、八重倉孝、奥村雅史、井手健二、松本敏史、秋葉賢一、山内暁、山下奨、吉野真治、原誠、山﨑尚、羽根佳祐、安珠希、金子善行、吉田寛( Role: Joint author ,  第8章 企業会計における持分概念─残余請求権者をどうとらえるか)

    中央経済社  ( ISBN:9784502250316

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    Total pages:412頁   Responsible for pages:113-125頁   Language:Japanese Book type:Scholarly book

  • 会計基準研究の原点

    大日方隆、斎藤静樹、福井義高、西川郁生、勝尾裕子、藤田晶子、名越洋子、山口不二夫、辻山栄子、豊田俊一、秋葉賢一、山田純平、大雄智、佐藤成紀、古賀健太郎、小賀坂敦、坂井(荒田)映子、川本淳、八重倉孝、米山正樹( Role: Joint author ,  第12章「償還可能非支配持分の分類と測定─会計処理の分岐点─」)

    中央経済社  ( ISBN:9784502454301

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    Language:Japanese Book type:Scholarly book

  • テキスト会計学講義(第2版) 

    原俊雄、高橋賢、大森明、大雄智、木村晃久、君島美葵子、前山政之( Role: Joint author ,  第3章「財務諸表のしくみ」)

    中央経済社  ( ISBN:9784502422416

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    Total pages:168頁   Responsible for pages:35-54頁   Language:Japanese Book type:Textbook, survey, introduction

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Thesis for a degree 【 display / non-display

  • Accounting for Business Combinations and Restructurings

    Satoru Otaka

    2011.1

    Doctoral Thesis   Single Work  

Papers 【 display / non-display

  • 企業成果の測定と分配─帰属の不確実性と持分会計─

    大雄 智

    企業会計   74 ( 1 )   83 - 84   2022.1

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    Language:Japanese   Publishing type:Research paper (research society, symposium materials, etc.)   Single Work  

  • Reliability of Accounting Information: Value Estimation and Cost Allocation

    Satoru Otaka

    Kaikei   199 ( 2 )   133 - 145   2021.2

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

  • Rethinking the Concept of Equity in Accounting: Origin and Attribution of Business Profit

    2020.7  [Reviewed]

    DOI

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

  • Reconsidering the Equity Theories in Corporate Accounting

    Satoru Otaka

    Sangyoukeiri   78 ( 3 )   74 - 82   2018.10

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

  • A New Development of Equity Theories

    Satoru Otaka

    Yokohama Business Review   38 ( 3・4 )   141 - 151   2018.3

    DOI

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

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Review Papers 【 display / non-display

  • 書評:石川純治著『楕円の思考と現代会計』

    大雄 智

    企業会計   73 ( 1 )   141 - 141   2021.1

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    Language:Japanese   Publishing type:Book review, literature introduction, etc.   Single Work  

  • 会社の目的と会計―株主の持分はどこまでか?

    大雄 智

    企業会計   72 ( 12 )   4 - 5   2020.12

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)   Single Work  

  • 「のれんを除く資本合計額」の背後にあるもの

    大雄 智

    企業会計   72 ( 11 )   4 - 5   2020.11

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)   Single Work  

  • 書評:石川純治著『基礎学問としての会計学─構造・歴史・方法』

    大雄 智

    週刊 経営財務   ( 3397 )   36 - 37   2019.2

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    Language:Japanese   Publishing type:Book review, literature introduction, etc.   Single Work  

  • 書評:名越洋子著『負債と資本の会計学─新株予約権・複合金融商品・ストック・オプションの検討』

    大雄 智

    産業経理   78 ( 4 )   120 - 121   2019.1

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    Language:Japanese   Publishing type:Book review, literature introduction, etc.   Single Work  

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Grant-in-Aid for Scientific Research 【 display / non-display

  • Equity Accounting: Origin and Attribution of Excess Profit

    2019 - 2021

    Grant-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research(C)

    Investigator(s):Satoru Otaka

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    Grant type:Competitive

  • 株式価値評価に対する会計基準のレリバンスとエンティティーの観点

    2016 - 2018

    科学研究費補助金  Grant-in-Aid for Scientific Research(C)

    Investigator(s):大雄 智

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    Grant type:Competitive

  • 貸借対照表アプローチと損益計算書アプローチの発展的統合過程に関する研究

    2011 - 2013

    科学研究費補助金  Grant-in-Aid for Scientific Research(C)

    Investigator(s):大雄 智

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    Grant type:Competitive

  • Recognition of Unrealized Gains and Losses in Business Combinations and Restructurings

    2008 - 2009

    Grant-in-Aid for Scientific Research  Grant-in-Aid for Young Scientists(B)

    Investigator(s):Satoru Otaka

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    Grant type:Competitive

  • 企業再編会計における支配概念の意義と限界

    2004 - 2005

    科学研究費補助金  Grant-in-Aid for Young Scientists(B)

    Investigator(s):大雄 智

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    Grant type:Competitive

Presentations 【 display / non-display

  • 企業成果の測定と分配─帰属の不確実性と持分会計─

    大雄 智

    第1回「企業会計」カンファレンス  2021.9  「企業会計」査読付き論文コーナー編集委員会

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    Event date: 2021.9

    Language:Japanese   Presentation type:Oral presentation (general)  

    Venue:オンライン  

  • Reliability of Accounting Information: Value Estimation and Cost Allocation

    Satoru Otaka

    The 79th Annual Conference of the Japan Accounting Association (JAA)  Japan Accounting Association (JAA)

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    Event date: 2020.9

    Language:Japanese   Presentation type:Oral presentation (general)  

  • Origin and Attribution of Abnormal Profit: Rethinking the Concept of Equity

    Satoru Otaka

    Society for the Advancement of Socio-Economics (SASE) 30th Annual Meeting  Society for the Advancement of Socio-Economics (SASE)

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    Event date: 2018.6

    Language:English   Presentation type:Oral presentation (general)  

    Venue:Doshisha University  

 

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 : Financial Statement Analysis 2

    College of Business Administration

  • 2022   Seminar : Financial Statement Analysis 1

    College of Business Administration

  • 2022   Basics of Humanities and Social Sciences Ⅱ

    Interfaculty Graduate School of Innovative and Practical Studies

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Committee Memberships 【 display / non-display

  • 総務省 電気通信紛争処理委員会特別委員

    2021.11 - 2023.11 

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    Committee type:Government 

  • 公益財団法人財務会計基準機構 企業会計基準委員会 料金規制会計専門委員会委員

    2021.3 

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    Committee type:Other 

  • 公益社団法人日本証券アナリスト協会 試験委員会委員(財務分析)

    2018.11 

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    Committee type:Other 

  • 川崎市 建築審査会委員

    2017.4 

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    Committee type:Municipal 

  • 公益社団法人日本証券アナリスト協会 国際試験委員会委員

    2010.11 

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    Committee type:Other 

Social Contribution(Extension lecture) 【 display / non-display

  • 第59回政府関係法人会計事務職員研修「会計学」講師

    Role(s): Lecturer

    財務省会計センター研修部  2021.9 - 2021.11