Papers by Tomo Hi de Suzuki (Prof; D.Phil Oxford)
TRENDS IN THE SCIENCES, Jun 1, 2018
Accounting, Organizations and Society, 2007
This is a case study of the dissemination of internationally standardized accounting to a nation ... more This is a case study of the dissemination of internationally standardized accounting to a nation where standardized accounting was hitherto only loosely practised under domestic conditions. Soon after World War II, a growing interest in socioeconomic management, rather than microeconomic or corporate financing, accelerated the implementation of standardized accounting in Japan. In order to make unintelligible delineations of the economy and its constituent firms comprehensible, official and governable, both national and corporate accounting came to occupy an important position as a formal mode of economic data and management. The actors were the officials of the Allied Powers, economic statisticians and academic accountants; whose motives, political manoeuvres and consequences are here reconstructed based on the primary archives of, and interviews with, those who were directly involved in this revolution. The revolution directed new courses of the Japanese economy and firms through the development of ''statistical habits of thought''. In order to clarify the relevance of this history to today's international accounting issues, a few comparative references are also made to the recent development and implementation process of International Accounting Standards and International Financial Reporting Standards (IAS/IFRS).
基調講演 会計のグローバルスタンダード化の政治力学 (特集 国境を越える市場と公共性) -- (国際シンポジウム 科学研究費プロジェクト「早稲田会計研究センター」 IFRSのいま : IFRSを取り巻く現代的課題)
企業と法創造, Sep 1, 2012
Keizai Sokutei ni okeru Seiji-teki Youso - Jim Thomlinson
History of financial accounting in China: accounting for people
Evolution of environmental accounting in Japan
A history of Japanese accounting reforms as amicrofoundation of the democratic socio-economy: Accountics Part II
Socio-Economic Impacts of IFRS on Wider Stakeholders in India - At the Request of Minister of Corporate Affairs, Government of India
Wedge, 2021
準需要飽和・準完全競争・人口減少を特徴とする「成熟経済社会」の深化した日本は、英、米、中国、インドなどとは根本的に異なる経済環境にあり、成長を前提とした国々の経済政策とは別の発想が求められる。構... more 準需要飽和・準完全競争・人口減少を特徴とする「成熟経済社会」の深化した日本は、英、米、中国、インドなどとは根本的に異なる経済環境にあり、成長を前提とした国々の経済政策とは別の発想が求められる。構造的に成長が見込まれない以上、かつて希少財として優先的に経済の対象とされたカネはその地位を失った。今後より重要な希少性をもつのは、アイディアを創出し事業を遂行する従業員であり、それをリードする経営者である。「投資家のための会計」を脱却し、ヒトを動機づけるための会計やデータシステムの構築が求められている。実際の有価証券報告書データを使ったシミュレーションにより、新しい会計やデータシステムの有用性が確認されている。
Accounting 企業会計, 2019
In 25 years' time, when demand is quasi-full, competition is quasi-perfect and population has sta... more In 25 years' time, when demand is quasi-full, competition is quasi-perfect and population has started declining on the global scale, our businesses would no longer expect high profits which, in the past, functioned as the purpose of motivations (or the "invisible hands") that contributed to the development of our modern society. If we are to face this unprecedented change for centuries, what can be the new form of business and economic data in which management of new society can be effectively conducted?
四半世紀後、中国やインドも成長を遂げ、全世界的に準需要飽和や準完全競争を迎え更に人口減少を迎える時代には、構造的な問題として超過利益は期待しえない。とすれば、これまで経済―社会開発の「見えざる手」、「動機のインディケーター」として機能していた「利益」の役割は終焉する。「利益」に変わり人々の幸福を増進するビジネス、経済、社会のデータシステムのフォームは何か、世界でも未だに議論為されていないテーマを開発する。
中国やインド、ブラジルや東南アジアの新興国は高いGDPの伸びが期待されている。しかし、このGDPの伸張に対し、国民の幸福が伸張するか否か不明である。
それよりは、過度の利益最大化や、株価つり上... more 中国やインド、ブラジルや東南アジアの新興国は高いGDPの伸びが期待されている。しかし、このGDPの伸張に対し、国民の幸福が伸張するか否か不明である。
それよりは、過度の利益最大化や、株価つり上げのための短期利益最大化行動が、児童労働を誘発したり、河川の汚染を加速し、貧富の差を拡大し、官僚へのわいろを横行させ、、、などなど、多様な問題を生んでいる。また、投資家にとっても、こうした反社会的な行動が、いつスキャンダルとして表面化するとも限らず、投資価値を突然失いかねないため、中長期の投資が難しい。
そこで、応用制度設計や応用社会構築主義会計やナッジや実験経済の方法などを組み合わせて提案、法制化、実施されたのが、One Additional Lineという、ポリシーイノベーションである。
研究者の関心を引くためにも少し大げさに言えば、「新興国に共通して」、「政治的に導入が容 易で」、「多様な参加者のモチベーションに支え られて自律性があり」、「技術的に簡単で」、「直 ぐに導入でき」、「大規模な」改善をもたらしう ると同時に、仮に「失策と判明した場合には容 易にキャンセルできる」ような短期利益最大化 行動を修正する政策である。財務諸表上の追加的な一行で、短期利益最大化行動を修正する、理論的にも、実験的にも、実際のポリシー運営上も、話題を提供するものであることを願っている。
〔著者の言葉より〕
Both at the national and corporate levels, accounting has come to be largely globally standardize... more Both at the national and corporate levels, accounting has come to be largely globally standardized. The paper illustrates politics behind this global standardization. It should serve as a reference for any social studies of global standardization.
There is no intrinsic shape with our economy. The macroeconomy does not carry any numbers such as... more There is no intrinsic shape with our economy. The macroeconomy does not carry any numbers such as GDP. It does not have any period of accounting, such as one year, or a quarter. It of course does not balance in any sense in the real economy. But we know our economy with numbers in a fixed period and in the balanced format as if it is an entity that we can control. It is “accounting” which has given our economy a formal profile and manageability since the 1930s. Keynes employed his junior colleague, Richard Stone, who applied accounting concepts to our economy so that the Government can control our economy. Drawing upon the primary archives, this paper analyses the history and process in which our macroeconomy came to be shaped by accounting.
"How do we transform the communist economy into modern market-based economy?," the Chairman asked... more "How do we transform the communist economy into modern market-based economy?," the Chairman asked. ...
Within the last decade, international accounting, as a common language of business and a mode of governance, has come to be widely disseminated in China, and has become an indispensable infrastructure of its socio-economy. This diffusion of accounting was propagated as a national strategy for growth, led by a few senior officials as key actors, and implemented through the National Accounting Institutes (NAIs) as a distinct institutional mechanism. Despite its importance, accounting is rarely examined in the literature of knowledge transfer, institutional sociology, transitional economics and development studies. Drawing on the multidisciplinary methods of contemporary history, this paper casts light on the NAIs as a focal point which effectively transfers and disseminates new knowledge, order and the spirit of a market economy, and which could be further developed, with cautions, as a replicable model for transitional and developing economies.
Initial Report from the Prince of Wales Accounting for Sustainability Group, convened by Prince C... more Initial Report from the Prince of Wales Accounting for Sustainability Group, convened by Prince Charles, in 2006.
Just on additional line in the main Profit and Loss account can transform the way how business an... more Just on additional line in the main Profit and Loss account can transform the way how business and economy would be operated. One of the most impactful and elegant applications of Institutional Mechanism Design.
According to IASB, India was initially expected to fully adopt IFRS but it did not in the end. Wh... more According to IASB, India was initially expected to fully adopt IFRS but it did not in the end. What has happened? The media report below suggests the existence of an extensive report which revealed the Unexplored i
Impacts of IFRS on Wider Stakeholders in India
This is the English Summary of the "Oxford Report (217 pages)" which is widely believed to be the... more This is the English Summary of the "Oxford Report (217 pages)" which is widely believed to be the basis of Japan's Financial Reporting (including IFRS) policy submitted to the Financial Services Agency, the Government of Japan, in 2013.
The 217 page policy report which is widely believed to have changed the course of Japan's financi... more The 217 page policy report which is widely believed to have changed the course of Japan's financial accounting policy. English summary is included in the PDF.
This report is intended as a basis for policy discussion only. Whilst every effort has been made to ensure the accuracy and completeness of the material in this report, the author gives no warranty in that regard and accepts no liability for any loss or damage incurred through the use of, or reliance upon, this report or the information contained herein. The opinions expressed here are those of the author and do not necessarily reflect the positions of the Government of Japan or any other institutions.
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Papers by Tomo Hi de Suzuki (Prof; D.Phil Oxford)
四半世紀後、中国やインドも成長を遂げ、全世界的に準需要飽和や準完全競争を迎え更に人口減少を迎える時代には、構造的な問題として超過利益は期待しえない。とすれば、これまで経済―社会開発の「見えざる手」、「動機のインディケーター」として機能していた「利益」の役割は終焉する。「利益」に変わり人々の幸福を増進するビジネス、経済、社会のデータシステムのフォームは何か、世界でも未だに議論為されていないテーマを開発する。
それよりは、過度の利益最大化や、株価つり上げのための短期利益最大化行動が、児童労働を誘発したり、河川の汚染を加速し、貧富の差を拡大し、官僚へのわいろを横行させ、、、などなど、多様な問題を生んでいる。また、投資家にとっても、こうした反社会的な行動が、いつスキャンダルとして表面化するとも限らず、投資価値を突然失いかねないため、中長期の投資が難しい。
そこで、応用制度設計や応用社会構築主義会計やナッジや実験経済の方法などを組み合わせて提案、法制化、実施されたのが、One Additional Lineという、ポリシーイノベーションである。
研究者の関心を引くためにも少し大げさに言えば、「新興国に共通して」、「政治的に導入が容 易で」、「多様な参加者のモチベーションに支え られて自律性があり」、「技術的に簡単で」、「直 ぐに導入でき」、「大規模な」改善をもたらしう ると同時に、仮に「失策と判明した場合には容 易にキャンセルできる」ような短期利益最大化 行動を修正する政策である。財務諸表上の追加的な一行で、短期利益最大化行動を修正する、理論的にも、実験的にも、実際のポリシー運営上も、話題を提供するものであることを願っている。
〔著者の言葉より〕
Within the last decade, international accounting, as a common language of business and a mode of governance, has come to be widely disseminated in China, and has become an indispensable infrastructure of its socio-economy. This diffusion of accounting was propagated as a national strategy for growth, led by a few senior officials as key actors, and implemented through the National Accounting Institutes (NAIs) as a distinct institutional mechanism. Despite its importance, accounting is rarely examined in the literature of knowledge transfer, institutional sociology, transitional economics and development studies. Drawing on the multidisciplinary methods of contemporary history, this paper casts light on the NAIs as a focal point which effectively transfers and disseminates new knowledge, order and the spirit of a market economy, and which could be further developed, with cautions, as a replicable model for transitional and developing economies.
Impacts of IFRS on Wider Stakeholders in India
This report is intended as a basis for policy discussion only. Whilst every effort has been made to ensure the accuracy and completeness of the material in this report, the author gives no warranty in that regard and accepts no liability for any loss or damage incurred through the use of, or reliance upon, this report or the information contained herein. The opinions expressed here are those of the author and do not necessarily reflect the positions of the Government of Japan or any other institutions.