Updated on 2026/03/07

写真a

 
YAO JUN
 
Organization
Undergraduate School School of Commerce Professor
Title
Professor
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Degree

  • Doctor of Business Administration ( 2010.3   Kobe University )

Research Interests

  • international accounting

  • international accounting, management, valuation and reporting of intellectual capital, integrated reporting, internationational comparisons of CSR, technology and accounting

  • integrated reporting

  • valuation and reporting of intellectual capital

  • management

  • technology and accounting

  • internationational comparisons of CSR

Research Areas

  • Humanities & social sciences / Accounting  / 会計学 (Accounting)

Education

  • Kobe University

    2007.4 - 2010.3

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    Country/Region: Japan

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Research History

  • 明治大学商学部   教授

    2023.4

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  • Meiji University   Associate Professor

    2018.4 - 2023.3

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  • PwCあらた監査法人   あらた基礎研究所   研究員・ポスドク   研究員

    2015.9

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  • Researcher

    2015.9

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  • Meiji University   Senior Assistant Professor

    2015.4 - 2018.3

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  • Visiting Professor   Part-time researcher for university or other academic organization

    2013.7 - 2013.9

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  • Visiting Professor

    2013.4 - 2013.6

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  • イタリア・パドバ大学   大学等非常勤研究員   客員研究員

    2013.4 - 2013.6

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  • Ritsumeikan University   Assistant Professor (non-tenured)

    2011.4 - 2015.3

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  • Special researcher of the Japan Society for the Promotion of Science

    2009.4 - 2011.3

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  • Kobe University   Special researcher of the Japan Society for the Promotion of Science

    2009.4 - 2011.3

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Professional Memberships

Committee Memberships

  • 日本知的資産経営学会   理事  

       

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    Committee type:Academic society

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Papers

  • Managing Occupational Health and Safety: Incorporating Social Sustainability into the Organization Reviewed International journal

    Front. Sustain.,Sec. Sustainable Organizations   2022.10

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

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  • A review of government-led health and productivity management and disclosure practice in Japan. Reviewed International journal

    Frontier Sustainability. Sec. Sustainable Organizations   1 - 19   2022.9

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

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  • Integrating business model for sustainability and performance management to promote occupational health and safety—A discussion of value Reviewed International journal

    Front. Sustain.,Sec. Sustainable Organizations   2022.9

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    Language:English   Publishing type:Research paper (scientific journal)   Publisher:Front. Sustain.,Sec. Sustainable Organizations  

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  • 新しいボトルに古いワインか : ESGの潮流と知的資本経営と情報開示 Reviewed

    The Japan intellectual capital management jounal   7   47 - 57   2021.12

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

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  • Cross-national differences in stakeholder management: Applying institutional theory and comparative capitalism framework Reviewed International journal

    Business Strategy and the Environment   30 ( 5 )   2354 - 2366   2021.1

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

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  • 会計研究の将来―人的資源会計の過去・現在・将来

    『経理研究』   14 - 29   2020.12

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

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  • Explicit and implicit corporate social responsibility: Differences in the approach to stakeholder engagement activities of U.S. and Japanese companies Reviewed International journal

    Business strategy and the environment   28   1121 - 1130   2019.1

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  • Sustained competitive superiority and strategic IC management- Evidence from Japanese high-performance SMEs Reviewed International journal

    The Routledge Companion to Intellectual Capital: Frontiers of research, practice and knowledge   236 - 251   2017.10

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  • Cultural values, institutional arrangements and stakeholder management culture: A cross-national study Reviewed

    Kamalesh Kumar, Giacomo Boesso, Jun Yao

    Review of International Business and Strategy   27 ( 4 )   450 - 465   2017

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    Language:English   Publishing type:Research paper (scientific journal)   Publisher:Emerald Group Publishing Ltd.  

    DOI: 10.1108/RIBS-03-2017-0029

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  • 「人的資本会計の課題と展望」 Reviewed

    『日本知的資産経営学会誌』   ( 3 )   39 - 50   2017

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

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  • 「ビジネスモデルと企業報告」、第67巻第4号、pp153-166 Invited

    『同志社商学』   67 ( 4 )   153 - 166   2016.3

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

    DOI: 10.14988/pa.2017.0000014425

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  • インタンジブルズ情報の戦略的利用と管理会計における行動科学的研究

    2015.3

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  • 「日欧米のリスク開示制度の国際比較」

    『産業経理』   74 ( 3 )   2014.10

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  • 「リスク社会における会計のあり方―ハイブリッド型分野としてのリスク会計の展望」

    税経通信   2014.9

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

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  • Relevance of Intellectual Capital Information in Different Investment Markets

    The Japan Intellectual Capital Management Journal   2014.3

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

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  • Roadmap to Future Mandatory Application of IFRS in Japan from the Perspective of Financial Statement Preparers

    2013.3

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  • 「知的資産経営の現状と課題-知的資産経営は新しいボトルに入れた古いワインか」

    『日本知的資産経営学会誌』   2012.3

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  • 「企業の持続的発展と非財務情報の開示のあり方-知的資産情報を中心として」

    『産業経理』   71 ( 1 )   2011.10

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

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  • 「証券アナリストによる非財務情報の活用」

    「次世代会計監査研究会」研究報告書(3)『あらた基礎研論集』   2011.2

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    Language:Japanese  

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  • 「投資リスクと無形資産情報のリスク関連性」

    『會計』   178 ( 4 )   2010.10

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  • 「国際会計基準の導入と情報開示システムの展開―コーポレート・ガバナンスの視点から」

    『産業経理』   70 ( 3 )   2010.10

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  • 「知的負債概念の意義と役割」

    『産業経理』   69 ( 1 )   2009.4

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Books

  • 「情報テクノロジーの革新と企業会計」

    ( Role: Sole author)

    千倉書房  2019.5 

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    Responsible for pages:339-366   Language:Japanese  

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  • 『国際統合報告論』

    ( Role: Joint author)

    2018 

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    Language:Japanese   Book type:Scholarly book

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  • Trend and challenges of IC reporting-experience from Japan

    Erik Bjurström( Role: Joint author)

    Routledge  2014.11 

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    Language:English  

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  • 『グローバル化社会におけるリスク会計の探求』

    ( Role: Sole author)

    千倉書房  2013.4 

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    Language:Japanese   Book type:Scholarly book

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  • 『スタートライン会計学』

    ( Role: Joint author第13章「企業のグローバル化と国際会計」)

    中央経済社  2012.2 

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    Language:Japanese   Book type:Scholarly book

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  • Japanese GAAP Guide (2nd edition)

    ( Role: Joint author)

    2011.9 

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    Language:English   Book type:Scholarly book

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  • 『国際会計基準と日本会計実務』

    ( Role: Joint author第33章「鉱物資源の探査および評価」)

    2011.8 

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    Language:Japanese   Book type:Scholarly book

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  • 『IFRS時代の最適開示システム』

    ( Role: Joint author)

    2011 

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    Language:Japanese   Book type:Scholarly book

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  • Japanese GAAP Guide(1st edition)

    ( Role: Joint author)

    2010.10 

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    Language:Japanese   Book type:Scholarly book

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  • 「新興国市場と非財務情報の投資意思決定有用性」

    ( Role: Sole author)

    2009.4 

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    Language:Japanese  

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  • 『会計基準のグローバリゼーション』

    ( Role: Joint author)

    2009 

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    Language:Japanese  

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MISC

  • 従業員の健康経営と情報開示-SDGsの実現を目指して

    『明治大学グローバル人材育成シリーズ③ SDGs』   79 - 91   2021

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    Language:Japanese   Publisher:同文館  

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Presentations

  • “Sustainability and Intellectual Capital Management in Japan” International conference

    The International Conference on Innovation &Knowledge Management  2019.4 

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    Language:English   Presentation type:Oral presentation (invited, special)  

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  • National Values and Stakeholder Engagement Activities: an International study International conference

    European academy of management annual conference of 2017  2017.5 

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    Language:English   Presentation type:Oral presentation (general)  

    Venue:Scotland  

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  • The Relationship between Culture, National Institutional Arrangements and Prevalent Stakeholder Management Culture: A Cross-National Study International conference

    European academy of management annual conference of 2016, Paris  2016.5 

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    Language:English   Presentation type:Oral presentation (general)  

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  • Intellectual capital research in Japan: review and future agenda. International conference

    The 7th International Conference on Innovation and Knowledge Management in Asia Pacific  2014.10 

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    Language:English   Presentation type:Oral presentation (keynote)  

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  • 「グローバル化社会におけるリスク会計の探求」

    日本公認会計士協会研究大会  2014.9 

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    Language:Japanese   Presentation type:Oral presentation (invited, special)  

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  • 「リスク情報の国際比較と統合レポーティングの課題」

    国際会計学会全国大会  2012 

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    Language:Japanese   Presentation type:Oral presentation (general)  

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  • Japanese investors’ risk perception and non-financial intangible information International conference

    The 6th Interdisciplinary workshop on intangibles, intellectual capital & extra-financial information, Italy.  2010 

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    Language:Japanese   Presentation type:Oral presentation (general)  

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  • Roadmap to Future Mandatory Application of IFRS in Japan: from the Perspective of Financial Statements Preparers International conference

    The 10th Asian Academic Accounting Association (AAAA) Annual Conference  2009.11 

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    Language:English   Presentation type:Oral presentation (general)  

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  • Managers' Attitudes towards Adopting International Accounting Standards: How the Japanese Management Changes Attitudes in the Past Decade International conference

    the 5th Annual International Accounting Conference  2008.11 

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    Language:English   Presentation type:Oral presentation (general)  

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  • International Equity Portfolio Investment Decision and Intellectual Capital International conference

    The 33rd Annual Congress of the European Accounting Association (EAA)  2008 

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    Language:English   Presentation type:Oral presentation (general)  

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  • Using corporation intangibles information to make investment decisions in the background of globalization International conference

    the International Symposium on Society for Social Management Systems -Infrastructure and Environment  2008 

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Awards

  • 第42回日本公認会計士協会学術賞

    2014  

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    Country/Region:Japan

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  • 2013年度国際会計研究学会学会賞

    2013  

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    Award type:Award from Japanese society, conference, symposium, etc.  Country/Region:Japan

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Research Projects

  • 「国際統合報告フレームワークの形成と制度化に関する研究」

    2014.4 - 2017.3

    基盤研究(B) 

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    Authorship:Coinvestigator(s) 

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  • 「企業のイノベーションと人的資本の測定・開示に関する先端的研究」

    2014.4 - 2016.3

    挑戦的萌芽研究 

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    Authorship:Coinvestigator(s) 

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  • 「企業の持続的発展可能性と財務情報・非財務情報の統合化に関する研究」

    2013.4 - 2015.3

    基盤研究(B) 

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    Authorship:Coinvestigator(s) 

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  • 「知のイノベーションと会計理論・制度の変革に関する萌芽研究」

    2012.4 - 2014.3

    挑戦的萌芽研究 

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    Authorship:Coinvestigator(s) 

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  • 「リスク社会とリスク会計」

    2012.4 - 2013.3

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    Authorship:Principal investigator  Grant type:Competitive

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  • 「国際的なリスク・エクスポージャーと最適開示の制度設計に関する総合的研究」

    2011.4 - 2014.3

    基盤研究(A) 

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    Authorship:Coinvestigator(s) 

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  • 「投資意思決定の動的メカニズムと無形資産情報の役割に関する理論的・実証的研究」

    2009.4 - 2010.3

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    Authorship:Principal investigator  Grant type:Competitive

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