Updated on 2024/09/05

写真a

 
OGATA Kensuke
 
Organization
Graduate School of Business Department of Global Business Professor
School of Business Department of Business
Title
Professor
Affiliation
Institute of Business

Position

  • Graduate School of Business Department of Global Business 

    Professor  2024.04 - Now

  • Graduate School of Business Department of Global Business 

    Associate Professor  2022.04 - 2024.03

  • School of Business Department of Business 

    Professor  2024.04 - Now

  • School of Business Department of Business 

    Associate Professor  2022.04 - 2024.03

Degree

  • 博士(経営学) ( Kobe University of Commerce )

  • 修士(経営学) ( Kobe University of Commerce )

  • 修士(経済学) ( Oita University )

Research Areas

  • Humanities & Social Sciences / Accounting

Research Interests

  • 会計規制

  • ASBJ

  • IASB

  • FASB

  • 会計基準設定

Professional Memberships

  • 日本会計研究学会

      Domestic

  • European Accounting Association

      Overseas

  • 国際会計研究学会

      Domestic

  • 日本経済会計学会

      Domestic

  • Accounting History Association (Japan)

      Domestic

  • 日本簿記学会

      Domestic

  • 日本社会関連会計学会

      Domestic

  • 日本インベスター・リレーションズ学会

      Domestic

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Committee Memberships (off-campus)

  • 『経営分析研究』編集委員会編集委員   日本経済会計学会  

    2021.04 - 2024.03 

Awards

  • 太田・黒澤賞

    2024.08   日本会計研究学会  

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    Country:Japan

Job Career (off-campus)

  • 長崎県立大学   教授

    2013.04 - 2017.03

  • Duke 大学   客員研究員

    2010.08 - 2011.09

  • 長崎県立大学   助教授/准教授

    2005.04 - 2013.03

  • 長崎県立大学   専任講師

    2002.04 - 2005.03

Education

  • Kobe University of Commerce   The second semester of doctoral program   Accomplished credits for doctoral program

    1998.04 - 2002.03

  • Kobe University of Commerce   Master's Course   Graduated/Completed

    1996.04 - 1998.03

  • Oita University   Master's Course   Graduated/Completed

    1993.04 - 1995.03

  • Oita University     Graduated/Completed

    1989.04 - 1993.03

Papers

  • Accounting Regulation Studies and the Regulatory Space Concept Invited

    K.Ogata

    205 ( 4 )   28 - 42   2024.04

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    Authorship:Lead author, Corresponding author   Publishing type:Research paper (scientific journal)   International / domestic magazine:Domestic journal  

  • Standard-Setting Behavior of the Financial Accounting Standards Board: 50 Years of the History Invited

    K.Ogata

    ( 18 )   33 - 48   2024.03

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    Authorship:Lead author, Corresponding author   Publishing type:Research paper (bulletin of university, research institution)   International / domestic magazine:Domestic journal  

  • 会計制度環境の変化

    小形健介

    日本会計研究学会特別委員会最終報告書『会計規制および会計基準の事前評価と事後評価に関する研究』   44 - 68   2023.08

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    Authorship:Lead author   Publishing type:Research paper (conference, symposium, etc.)   International / domestic magazine:Domestic journal  

  • 会計規制研究における漸進的制度変化の理論の適用可能性 Invited

    小形健介

    會計   203 ( 3 )   53 - 66   2023.03

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    Authorship:Corresponding author   Publishing type:Research paper (scientific journal)   Kind of work:Single Work   International / domestic magazine:Domestic journal  

  • Under What Organizational Structure Did the IASB Develop Compromised-Standards? Invited

    K.Ogata

    202 ( 2 )   43 - 57   2022.08

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    Authorship:Corresponding author   Publishing type:Research paper (scientific journal)   International / domestic magazine:Domestic journal  

  • IASB's Captured-based Standard-Setting in the Second Half of the 2010s Invited

    K.Ogata

    43 ( 1 )   233 - 244   2022.06

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    Authorship:Corresponding author   Publishing type:Research paper (scientific journal)   International / domestic magazine:Domestic journal  

  • IFRSの形成における重層化された社会経済的影響 Invited

    小形健介

    企業会計   74 ( 3 )   61 - 68   2022.03

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    Authorship:Corresponding author   Publishing type:Research paper (scientific journal)   International / domestic magazine:Domestic journal  

  • Advanced Composite Researches in the Realm of Accounting Regulation Invited

    K.Ogata

    Accounting   201 ( 2 )   64 - 78   2022.02

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    Authorship:Corresponding author   Publishing type:Research paper (scientific journal)   International / domestic magazine:Domestic journal  

  • 国際統合報告評議会(IIRC)のガバナンス・ネットワーク構造 Invited

    小形健介

    會計   200 ( 2 )   59 - 73   2021.08

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work   International / domestic magazine:Domestic journal  

  • IASBの組織編成と基準開発の関係性―2006年‐2010年を対象として― Invited

    小形健介

    會計   197 ( 5 )   70 - 84   2020.05

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • IASB設立当初の組織編成と基準開発活動 Invited

    小形健介

    會計   195 ( 5 )   54 - 67   2019.05

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • 米欧におけるのれん会計の政治化問題 Invited

    小形健介

    企業会計   69 ( 3 )   29 - 36   2017.03

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • 財務報告規制のローカルとグローバル Invited

    小形健介

    會計   191 ( 1 )   15 - 29   2017.01

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • 国際統合報告評議会(IIRC)の組織編成と統合報告フレームワークの形成 Invited

    小形健介・井上定子・植田敦紀・八木裕之

    横浜経営研究(横浜国立大学)   37 ( 2 )   137 - 148   2016.09

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    Publishing type:Research paper (scientific journal)   Kind of work:Joint Work  

  • IASBにおける基本思考と基準開発活動―2011年‐2013年を対象として― Invited Reviewed

    小形健介

    国際会計研究学会年報2014年度版   ( 2 )   77 - 92   2015.10

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • 1970年代におけるFASBのドメイン・戦略・組織構造・基準開発活動 Invited

    小形健介

    経理研究(中央大学)   ( 57 )   256 - 271   2014.03

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • 国際標準化におけるFASB基準開発活動の規定要因―2000年代後半におけるFASBの規制環境・基準化戦略・組織構造― Reviewed

    小形健介

    会計プログレス   ( 14 )   68 - 81   2013.09

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • 会計基準設定機関の組織構造とパフォーマンス―2000年代後半のIASBメンバーを対象にした社会ネットワーク分析― Invited

    小形健介

    會計   182 ( 5 )   56 - 71   2012.11

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • A Study of Accounting Standard-Setting using Graph Theory Reviewed

    Ogata, K.

    Artificial Life and Robotics   15 ( 3 )   279 - 283   2010.11

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • 企業結合会計基準における投票行動の分析―ネットワーク分析の観点より― Invited

    小形健介

    企業会計   62 ( 8 )   104 - 115   2010.08

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • わが国の企業結合会計・連結会計の基準改定における連続性/非連続性 Reviewed

    小形健介

    日本簿記学会年報   ( 25 )   168 - 179   2010.07

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • 全部暖簾法をめぐるFASBとIASBの決定過程の分析

    小形健介

    国際会計研究学会年報2008年度   61 - 77   2009.03

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • 米国における連結会計基準設定過程に関する研究

    小形健介

    神戸商科大学博士論文   2008.03

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    Publishing type:Doctoral thesis   Kind of work:Single Work  

  • The US Accounting Standard-Setting Structure and the Setting Process on SFAS143(In Commemoration of the 40th Anniversary)

    OGATA Kensuke

    Nagasaki Prefectural University, Nagasaki Prefectural University journal   41 ( 3 )   77 - 110   2007.12( ISSN:09188533

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

    CiNii Article

  • The Conflicts of the Consolidation Project in the U. S. : Comment Letters Analysis on the Big Six

    OGATA Kensuke

    Nagasaki Prefectural University, Nagasaki Prefectural University journal   39 ( 3 )   85 - 108   2005.12( ISSN:09188533

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

    CiNii Article

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Books and Other Publications

  • The IASB's Standard-Setting Mechanism: From the Perspective of the Logic of Organizational Survival

    K.Ogata( Role: Sole author)

    2024.02  ( ISBN:9784502480812

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    Total pages:379   Book type:Scholarly book Participation form:First Author

  • ロイヤルティの経営戦略上の意義と会計・税務問題

    小形健介( Role: Contributor)

    『異文化対応の会計課題:グローバルビジネスにおける日本企業の特徴』同文舘出版  2019.07 

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    Total pages:229   Responsible for pages:139-163  

  • 財務諸表と報告企業

    小形健介( Role: Contributor)

    『IASBの概念フレームワーク』税務経理協会  2019.05 

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    Total pages:186   Responsible for pages:83-97  

  • The functional differentiation between the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI) in the sphere of sustainability reporting

    Ogata K., Inoue S., Ueda A., and Yagi, H.( Role: Contributor)

    Accounting for Sustainability: Asia Pacific Perspectives, Springer  2018.02 

  • 国際ルールの形成メカニズム : IASB/ISO/IEC

    Büthe Tim, Mattli Walter, 小形 健介( Role: Sole translator)

    中央経済社  2013  ( ISBN:9784502476204

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    Book type:Scholarly book

    CiNii Books

MISC

  • 解題深書 IASBの存在意義を明らかにする試み Invited

    小形健介

    企業会計   67 ( 7 )   129 - 132   2015.07

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    Publishing type:Book review, literature introduction, etc.   Kind of work:Single Work  

  • 学会ルポ 国際会計研究学会第26回大会 Invited

    小形健介

    企業会計   62 ( 2 )   126 - 127   2010.02

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    Publishing type:Meeting report   Kind of work:Single Work  

Presentations

  • An Analysis of Drivers of Internationalization of Japanese Standards in the Mid 2000s: From the Perspective of Incremental Institutional Change International conference

    K. Ogata

    The 46th Annual Congress of European Accounting Association (Bucharest, Romania))   2024.05  European Accounting Association

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    Presentation type:Oral presentation (general)  

    Venue:Bucharest, Romania  

  • 2000 年代半ばにおける日本基準の国際化推進要因の分析 Domestic conference

    小形健介

    日本会計史学会第40回大会  2021.10 

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    Presentation type:Oral presentation (general)  

  • 会計規制領域における先端複合研究 Invited Domestic conference

    小形健介

    日本会計研究学会第80回大会  2021.09 

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    Presentation type:Symposium, workshop panel (nominated)  

  • IASBの基準開発活動と組織編成―2006年-2010年の活動を対象に― Domestic conference

    小形健介

    国際会計研究学会第36回研究大会(法政大学)  2019.09 

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    Presentation type:Oral presentation (general)  

  • The Accounting Standard-Setting Process in Japan based on the FSA-BAC-ASBJ Relationship International conference

    K. Ogata

    The 8th Workshop on Accounting and Regulation (Siena, Italy)  2019.06 

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    Presentation type:Oral presentation (general)  

  • Japanese Accounting Standard-Setting Based on the Cooperation between Business and Bureaucracy International conference

    K. Ogata

    The 42nd Annual Congress of the European Accounting Association (Paphos, Cyprus)  2019.05 

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    Presentation type:Oral presentation (general)  

  • Why Did the Correspondence to Globalisation of Japanese GAAP Get Delayed During the Period of 2009-2012? International conference

    K. Ogata

    The 41st Annual Congress of the European Accounting Association (Milan, Italy)  2018.06 

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    Presentation type:Oral presentation (general)  

  • IIRC のガバナンス・ネットワーク構造 Domestic conference

    小形健介

    2017年度社会関連会計学会西日本部会(大阪市立大学)  2017.07 

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    Presentation type:Oral presentation (general)  

  • The Penetration of the Global Accounting Regulations into Domestic Standard Setting: the Accounting Standards Board of Japan (ASBJ) from 2005 to 2008 International conference

    Ogata, K.

    The 40th Annual Meeting of European Accounting Association (Valencia, Spain)  2017.05 

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    Presentation type:Oral presentation (general)  

  • 財務報告規制のローカルとグローバル Invited Domestic conference

    小形健介

    日本会計研究学会第75回全国大会(静岡グランシップ)  2016.09 

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    Presentation type:Symposium, workshop panel (nominated)  

  • Strategic Accounting Standard Settings of the Accounting Standards Board of Japan (ASBJ) in the Initial Four Years International conference

    Ogata, K.

    The 7th Workshop on Accounting and Regulation (Siena, Italy)  2016.07 

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    Presentation type:Oral presentation (general)  

  • Why did the Accounting Standards Board of Japan start to develop J-GAAPs at slow pace for the initial four years? International conference

    Ogata, K.

    The 39th Annual Meeting of European Accounting Association (Maastricht, the Netherlands)  2016.05 

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    Presentation type:Oral presentation (general)  

  • The Role of National Standards Setter in the Global Convergence Era: The Case of the Japanese Setter from 2001 to 2008 International conference

    Ogata, K.

    The 38th Annual Meeting of European Accounting Association (Glasgow, the UK)  2015.04 

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    Presentation type:Oral presentation (general)  

  • How have the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI) actually divided their roles in the field of sustainability reporting? International conference

    Ogata, K., Inoue, S., Ueda, A., Yagi, H.

    The 18th Environmental and Sustainability Management Accounting Network Conference (San Sebastian, Spain)  2015.03 

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    Presentation type:Oral presentation (general)  

  • IASBにおける組織構造と基準開発活動―2011年-2013年を対象として― Invited Domestic conference

    小形健介

    国際会計研究学会第5回西日本部会(中部大学)  2015.03 

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    Presentation type:Symposium, workshop panel (nominated)  

  • IASBにおける組織構造と基準開発活動―2001年-2010年を対象として― Domestic conference

    小形健介

    日本会計研究学会第73回全国大会(横浜国立大学)  2014.09 

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    Presentation type:Oral presentation (general)  

  • The Domain Recognition, Strategy, Organizational Structure and Performance of Standard-Setters: In the Cases of FASB and IASB in the Late 2000s International conference

    Ogata, K.

    The 37th Annual Meeting of European Accounting Association (Tallinn, Estonia)  2014.05 

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    Presentation type:Oral presentation (general)  

  • Under what kind of political environment the International Integrated Reporting Council (IIRC) operates? International conference

    Ogata, K., Ueda, A., Inoue, S., Yagi, H.

    The 17th Environmental and Sustainability Management Accounting Network Conference (Rotterdam, the Netherlands)  2014.03 

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    Presentation type:Oral presentation (general)  

  • Different Organizational Structures and Divergent Setting Standards in the Global Convergence Era International conference

    Ogata, K.

    The 14th Asian Academic Accounting Association Annual Conference (Penang, Malaysia)  2013.10 

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    Presentation type:Oral presentation (general)  

  • Organizational Structures and Divergent Setting-Standards in the Global Convergence Era International conference

    Ogata, K.

    The 36th Annual Meeting of European Accounting Association (Paris, France)  2013.05 

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    Presentation type:Oral presentation (general)  

  • The Relationship between the Structure and the Performance of Accounting Standard-Setter: In the Case of FASB from 1973 to 2010 International conference

    Ogata, K.

    The 13th Annual Conference of Asian Academic Accounting Association (Kyoto, Japan)  2012.11 

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    Presentation type:Oral presentation (general)  

  • 社会ネットワーク分析の企業分析への応用可能性 Invited Domestic conference

    小形健介

    日本経営分析学会第28回秋季大会(法政大学)  2012.10 

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    Presentation type:Symposium, workshop panel (nominated)  

  • How does the network structure of standard-setters affect their performance? International conference

    Ogata, K.

    The 24th Asian-Pacific Conference on International Accounting Issues (Maui, Hawaii, the USA)  2012.10 

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    Presentation type:Oral presentation (general)  

  • 会計基準設定機関の組織構造とパフォーマンス―FASBとIASBのメンバー構成にもとづいたネットワーク分析― Domestic conference

    小形健介

    日本会計研究学会第71回全国大会(一橋大学)  2012.08 

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    Presentation type:Oral presentation (general)  

  • 企業結合会計基準設定におけるFASBのネットワーク構造 Domestic conference

    小形健介

    日本インベスター・リレーションズ学会第8回大会(國學院大學)  2010.03 

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    Presentation type:Oral presentation (general)  

  • A study of accounting standard-setting using graph theory International conference

    Ogata, K.

    The 15th International Symposium on Artificial Life and Robotics (Beppu, Oita, Japan)  2010.02 

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    Presentation type:Oral presentation (general)  

  • 企業結合会計基準設定におけるFASBのネットワーク構造―2005年公開草案策定を対象として― Domestic conference

    小形健介

    日本会計研究学会第68回全国大会(関西学院大学)  2009.09 

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    Presentation type:Oral presentation (general)  

  • わが国の企業結合会計・連結会計の基準改定における連続性/非連続性 Domestic conference

    小形健介

    日本簿記学会関西部会第25回大会(九州大学)  2009.05 

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    Presentation type:Oral presentation (general)  

  • 全部暖簾の認識をめぐるFASBとIASBの決定過程の分析 Domestic conference

    小形健介

    国際会計研究学会第25回大会(福岡大学)  2008.08 

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    Presentation type:Oral presentation (general)  

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Grant-in-Aid for Scientific Research

  • The Formation and Transformation of IFRS Mandatory Application Policies: A Regulatory Space Perspective

    Grant-in-Aid for Scientific Research(C)  2024

  • IFRSの強制適用政策の形成と転換―規制空間の観点より―

    Grant-in-Aid for Scientific Research(C)  2022.04

  • 企業会計審議会における政策形成プロセスの研究

    Grant-in-Aid for Scientific Research(C)  2022.04

  • 企業会計審議会における政策形成プロセスの研究

    Grant-in-Aid for Scientific Research(C)  2018.04

  • 会計のグローバル化とASBJの基準開発活動

    Grant-in-Aid for Scientific Research(C)  2015.04

  • 連携型サステナビリティ会計の構築と展開

    Grant-in-Aid for Scientific Research(B)  2013.04

  • 会計基準設定機関の基準設定行動に関する研究

    Grant-in-Aid for Scientific Research(C)  2011.04

  • 環境財務会計の国際的動向と展開

    Grant-in-Aid for Publication of Scientific Research Results / Publication of Research Results  2009

  • 米国における企業結合会計設定過程の研究

    Grant-in-Aid for Young Scientists(B)  2008.04

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Charge of on-campus class subject

  • 財務会計概論

    2024   Weekly class   Undergraduate

  • 国際会計論

    2024   Weekly class   Undergraduate

  • 国際会計論研究

    2024   Weekly class   Graduate school

  • 国際会計論特殊研究

    2024   Weekly class   Graduate school

  • 初年次ゼミナール

    2024   Weekly class   Graduate school

  • 国際会計論特殊研究

    2022   Weekly class   Graduate school

  • 国際会計論研究

    2022   Weekly class   Graduate school

  • 国際会計論研究演習1

    2022   Weekly class   Graduate school

  • 財務会計概論

    2022   Weekly class   Undergraduate

  • 国際会計論

    2022   Weekly class   Undergraduate

  • 中級簿記

    2022   Weekly class   Undergraduate

  • 専門ゼミナール3

    2022   Weekly class   Undergraduate

  • 専門ゼミナール4

    2022   Weekly class   Undergraduate

  • 卒業論文

    2022   Intensive lecture   Undergraduate

  • 国際会計論研究演習2

    2022   Weekly class   Graduate school

  • 国際会計論研究

    2020     Graduate school

  • 国際会計論研究演習2

    2020     Graduate school

  • 国際会計論研究演習1

    2020     Graduate school

  • 専門ゼミナール4

    2020     Undergraduate

  • 専門ゼミナール3

    2020     Undergraduate

  • 中級簿記

    2020     Undergraduate

  • 国際会計論

    2020     Undergraduate

  • 国際会計論研究演習1

    2019     Graduate school

  • 中級簿記

    2019     Undergraduate

  • 会計制度論

    2019     Undergraduate

  • 専門ゼミナール4

    2019     Undergraduate

  • 専門ゼミナール3

    2019     Undergraduate

  • 会計基礎論

    2018     Undergraduate

  • 国際会計論研究

    2018     Graduate school

  • 専門ゼミナール3

    2018     Undergraduate

  • 国際会計論研究演習2

    2018     Graduate school

  • 国際会計論研究演習1

    2018     Graduate school

  • 国際会計論

    2018     Undergraduate

  • プロゼミナール

    2017     Undergraduate

  • 外書講読(英)

    2017     Undergraduate

▼display all

Charge of off-campus class subject

  • アカウンティング

    2024.04
    -
    Now
    Institution:Ritsumeikan University

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    Level:Postgraduate  Country:Japan

  • 財務諸表論

    2022.09
    -
    Now
    Institution:Osaka University of Economics

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    Level:Undergraduate (specialized) 

  • 国際会計論

    2020.10
    -
    Now
    Institution:Osaka University of Economics

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    Level:Postgraduate 

  • 会計基礎論

    2018.04
    -
    2020.03
    Institution:Osaka University of Economics

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    Level:Undergraduate (specialized) 

  • 財務会計論

    2017.10
    -
    2018.03
    Institution:University of Nagasaki

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    Level:Undergraduate (specialized) 

Social Activities ⇒ Link to the list of Social Activities

  • 平成30年度大阪市立大学教員免許状更新講習

    Role(s): Lecturer

    Type: University open house, Cooperation business with The administrative, educational institutions, etc.

    2018.08

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    Audience: Teachers

    Number of participants:30(人)

Academic Activities

  • 日本会計史学会第42回大会準備委員長

    Role(s): Planning, management, etc.

    日本会計史学会  2023.11

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    Type:Academic society, research group, etc. 

  • 日本会計研究学会第82回大会準備委員

    Role(s): Planning, management, etc.

    日本会計研究学会  2023.09

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    Type:Academic society, research group, etc. 

Other

  • Job Career

    2017.04 - Now