[教授] 野口 昌良 Masayoshi NOGUCHI
| 所属部門 | 企業情報研究部門 附属企業資料総合センター |
|---|---|
| 生年月 | 昭和42年 3月 |
| 学歴 | 平成元年3月 北星学園大学経済学部卒業 平成 3年3月 小樽商科大学大学院商学研究科修士課程経営管理専攻修了 平成14年7月 University of Wales, Cardiff, Cardiff Business School (UK), PhD Programme修了 |
| 学位 | 平成14年7月 PhD (Wales) |
| 職歴 | 平成 3年4月 小樽商科大学商学部助手 平成 7年4月 北星学園大学経済学部講師 平成12年4月 北星学園大学経済学部助教授 平成16年4月 University of Wales, Cardiff, Cardiff Business School (UK) Research Fellow 平成18年4月 首都大学東京都市教養学部経営学系准教授 平成20年4月 首都大学東京都市教養学部経営学系教授 平成23年4月 神戸大学経済経営研究所教授 |
| 研究分野 | 会計史 |
| 研究課題 | 英住宅金融組合(building societies)の内部統制システムに関する外部監査人報告義務制度の確立過程 |
研究計画
異なる国・地域間での財務報告を中心とした企業統治システムの相違がどのような基礎的諸条件およびメカニズムの差に由来しているのかを理解することを目的としている。その一環として、近年は住宅金融組合(building societies)のようなリテール金融機関に固有の財務報告ならびにその法規制の展開をフォローしている。Halifax、Woolwich Equitable、Bristol & WestならびにLiverpool Permanent等の個別住宅金融組合の現有史料に加えて、英住宅金融組合協会(Building Societies Association)、英勅許会計士協会(Institute of Chartered Accountants, Milton Keynes)、英商務省(Board of Trade, National Archives, Kew)および大蔵省(Treasury, National Archives, Kew)等の各レコードに現存するアーカイブスを利用して、リテール金融機関の財務報告とその内部統制システムに関する外部監査人の報告義務が上場企業に先んじて制度化された理由を1950年代および60年代の英リテール金融システムのコンテクストに照らして解明することを目的としている。
研究活動
研究業績
【論文】
| Title | Publishing | Date |
|---|---|---|
| "The development of budgets and their use for purposes of control in Japanese aviation, 1928-1945: the role of the state" | (with Boyns, Trevor) Accounting, Auditing and Accountability Journal, forthcoming | 2011 |
| "Budgetary control in a special company and the impact of government intervention: the case of japan airways" | McWatter, C. S. and Zimnovitch, H. (eds.) Histoire des Entreprises du Transport: Evolutions comptables et managériales, Paris, L'Harmattan, pp.49-86 | 2010 |
| "The current value-based balance sheet in the context of east Asian colonial management: the case of the Oriental Colonization Company" | (with Kanamori, Eri) Accounting, Business & Financial History, Volume 20, Issue 3, pp.271-301 | 2010 |
| "The auditors' reporting duty on internal control: the case of building societies, 1956-1960" | (with Bátiz-Lazo, Bernardo) Accounting, Business & Financial History, Volume 20, Issue 1, pp.41-66 | 2010 |
| "Professional leadership and oligarchy: the case of the ICAEW" | (with Edwards, John Richard) The Accounting Historians Journal, Volume 35, Issue 2, pp.1-42 | 2008 |
| "'Working Rules for Financial Statements' and pre-WW2 financial reporting of Japanese industrial firms: the case of chemical firms" | (with Nakajima, Michiyasu) Accounting History, Volume 13, Issue 3, pp.281-311 | 2008 |
| "Harmonising intergroup relations within a professional body - the case of the ICAEW" | (with Edwards, John Richard) The British Accounting Review, Volume 40, Issue 2, pp.123-147 | 2008 |
| "Interaction between tax and accounting practice: accounting for stock-in-trade" | Accounting, Business & Financial History, Volume 15, Issue 1, pp.1-34 | 2005 |
| "Corporatism and unavoidable imperatives: Recommendations on Accounting Principles and the ICAEW memorandum to the Cohen committee" | (with Edwards, John Richard) The Accounting Historians Journal, Volume 31, Issue 2, pp.53-95 | 2004 |
| "Accounting principles, internal conflict and the state: the case of the ICAEW, 1948–1966" | (with Edwards, John Richard) Abacus, Volume 40, Issue 3, pp.280-320 | 2004 |
【未掲載論文】
| Title | Date | |
|---|---|---|
| "Accounting for dominance and submission: Disciplining building societies with accounting-based regulation, circa 1960." | Discussion Paper Series (RIEB, Kobe University) No.DP2011-34, pp.43 | 2011 |
| "Maintaining control through budget in a wartime period: the case of the South Manchurian Railway" | Research Paper Series (Department of Business Administration, Graduate School of Social Sciences, Tokyo Metropolitan University) No.82, pp.33 | 2011 |
学会報告活動
| Category | Title | Place | Date |
|---|---|---|---|
| 学会報告 | "Improving a system of internal control and the role of the Chief Registrar of Friendly Societies making an order under the regulation of the Building Societies Act, 1960: the cases of small-sized building societies" 6th Accounting History International Conference (with Bátiz-Lazo, Bernardo) | Wellington, New Zealand | 2010 |
| 学会報告 | "The current value-based balance sheet in the context of East Asian colonial management: the case of the Oriental Colonization Company" 21st Annual Conference on Accounting, Business & Financial History (with Kanamori, Eri) | Cardiff, UK | 2009 |
| 学会報告 | "Tightening budgetary control in a wartime economy and its organizational impact: the case of Japan Airways" 14th Congress of Management and Accounting History | Paris, France | 2009 |
| 学会報告 | "Maintaining budgetary control in a wartime economy: the case of Japan Airways" 12th World Congress of Accounting Historians | Istanbul, Turkey | 2008 |
| 学会報告 | "Reforming the form of the auditors' report: the case of building societies, 1956-1960" 5th Accounting History International Conference (with Bátiz-Lazo, Bernardo) | Banff, Canada | 2007 |
| 学会報告 | "'Working Rules for Financial Statements' and pre-WW2 financial reporting of Japanese industrial firms: the case of chemical firms" 11th World Congress of Accounting Historians (with Nakajima, Michiyasu) | Nantes, France | 2006 |
| 学会報告 | "Harmonising intergroup relations within a professional body – the case of the ICAEW" 11th World Congress of Accounting Historians (with Edwards, John Richard) | Nantes, France | 2006 |
| 学会報告 | "To represent or govern?: a study of leadership election arrangements within a professional accounting body" 10th World Congress of Accounting Historians (with Edwards, John Richard) | St. Louis, USA | 2004 |
| 学会報告 | "Corporatism, the T&FR Committee and its technical activities on taxation matters" 3rd Accounting History International Conference | Siena, Italy | 2003 |
| 学会報告 | "Interaction between tax and accounting practices: the revision of Recommendations on Accounting Principles for stock-in-trade" 15th Annual Conference on Accounting, Business & Financial History | Cardiff, UK | 2003 |
| 学会報告 | "Internal contradiction within the ICAEW and the formulation of Recommendations on Accounting Principles for inflation" 14th Annual Conference on Accounting, Business & Financial History | Cardiff, UK | 2002 |
| 学会報告 | "The ICAEW memorandum to the Cohen Committee: unavoidable imperatives?" 9th World Congress of Accounting Historians | Melbourne, Australia | 2002 |
| 学会報告 | "From public accountants to the accountancy profession: internal integration functions of the Taxation and Financial Relations Committee" 2nd Accounting History International Conference | Osaka, Japan | 2001 |
社会活動
| 学術誌審査委員 |
|---|
| Accounting History Review (UK) |
| 学術論文レフェリー |
| Accounting, Business & Financial History (UK) |
| Abacus (Australia) |
| The Accounting Historians Journal (USA) |
| Accounting History (Australia) |
研究助成金
| 2008～2010年 | 科学研究費補助金：基盤研究(C)「東アジア植民地経営と日本の重要国策会社の会計実務に関する研究」(研究課題番号：20530416)(研究代表者) |
| 2008～2010年 | The Institute of Chartered Accountants of Scotland (with Bernardo Bátiz-Lazo) 'Internal control and financial auditing in an historical perspective' |
| 2007～2009年 | The Daiwa Anglo-Japanese Foundation (with John Richard Edwards) 'Harmonisation of inter-segment relations within a professional body through a comparison of British and Japanese accountants' (Reference: 4949/6659) |
| 2003～2005年 | The Institute of Chartered Accountants of Scotland (with John Richard Edwards) 'Internal tensions and the professionalisation process: the case of the ICAEW' |
| 1998～2000年 | ORS Awards (United Kingdom Scholarships for International Research Students), University of Wales, Cardiff, 1998 (Reference: ORS/98047003) |
受賞歴
- The runners-up of the annual AHJ Manuscript Competition (award for the article judged best by the editorial board in volume 35 (2008) of The Accounting Historians Journal), The Academy of Accounting Historians, 2009.
- The Basil Yamey Prize (for the best article published in volume 15 (2005) of Accounting, Business & Financial History), BDO Stoy Hayward LLP, Chartered Accountants, 2006.