野口 昌良 Masayoshi NOGUCHI

役職 教授、附属企業資料総合センター長
研究部門 企業情報
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 会計情報分析
研究課題 英住宅金融組合(building societies)の内部統制システムの確立過程

研究活動<概要>

 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。

<研究業績>

研究業績

【論文】
Title   Date
"Auditors and the supervision of retail finance: evidence from two small-sized building societies, 1976-1978" (with Bátiz-Lazo, Bernardo) Accounting History, Volume 18, Issue 1, pp.77-97 2013
"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, Volume 25, Issue 3, pp.416-451 2012
"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

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【未掲載論文】
 
Title   Date
"Accounting for Dissolution: The Case of Japanese Mining Corporations 1946-1950" (with Shimizu, Yasuhiro and Nakamura, Tsunehiko) Discussion Paper Series (RIEB, Kobe University) No.DP2014-15, pp.62 2014
"The South Manchuria Railway Company: an accounting and financial history, 1907-1943" (with Boyns, Trevor) Discussion Paper Series (RIEB, Kobe University) No.DP2013-08, pp.43 2013
"Accounting for dominance and submission: Disciplining building societies with accounting-based regulation, circa 1960." (with Bátiz-Lazo, Bernardo) Discussion Paper Series (RIEB, Kobe University) No.DP2011-34, pp.43 2011

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【書評】
Title   Date
"Book review: Technological Innovation in Retail Finance: International Historical Perspectives" Accounting History, Volume 17, Issue 2, pp.259-261 2012

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学会報告活動

Category Title Place Date
学会運営 The 3rd International Conference of The Japanese Accounting Review in Kyoto Kyoto, Japan 2012
学会運営 The 2nd TJAR Conference Kobe, Japan 2011
司会 The 1st TJAR Conference Kobe, Japan 2011
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 "Budgetary control in a special company and the impact of government intervention: the case of Japan Airways" The Annual Conference of Japan Accounting History Association Kurume, Japan 2009
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

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社会活動

学術誌審査委員
 Accounting History Review (UK)
 Accounting and Business Research (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)

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研究助成金

2011~2013年度 科学研究費補助金:基盤研究 (C)「両大戦間期炭鉱業経営と事業費予算管理の展開」(研究課題番号:23530584)(研究代表者)
2008~2010年度 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年度 The Institute of Chartered Accountants of Scotland (with Bernardo Bátiz-Lazo) 'Internal control and financial auditing in an historical perspective'
2007~2009年度 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年度 The Institute of Chartered Accountants of Scotland (with John Richard Edwards) 'Internal tensions and the professionalisation process: the case of the ICAEW'
1998~2000年度 ORS Awards (United Kingdom Scholarships for International Research Students), University of Wales, Cardiff, 1998 (Reference: ORS/98047003)

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国際交流活動

国際共同研究
"Internal Control at British Building Societies", with Prof. Bernardo Bátiz-Lazo (Bangor Business School, Bangor University, UK)
"Budgetary Control at Japanese special companies", with Prof. Trevor Boyns (Cardiff Business School, Cardiff University, UK)

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教育活動

 
年度 講義・演習 大学院・学部
2012年度 Current Topics of Accounting
財務会計特殊研究(会計史)
教養原論「社会科学のフロンティア」
神戸大学大学院経営学研究科
神戸大学大学院経営学研究科
神戸大学全学共通教育
2011年度 定性的方法論研究
財務会計特殊研究(会計史)
神戸大学大学院経営学研究科
神戸大学大学院経営学研究科

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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.

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