Yoshiomi Someya

SOMEYA Yoshiomi

Professor

area of expertise: Accounting and Corporate Finance

Main subjects

Fundamentals of Entrepreneurial Management I Entrepreneurial Management Research (Accounting/Finance) Entrepreneurial Management Seminar

Research Themes and Keywords

Relationship between goodwill generation mechanism in M&A and corporate value evaluation methods, accounting representation and measurement of intangible management resources, recent financial and managerial accounting issues in the dispensing pharmacy industry

Final academic background/degree

Graduate School Research Commerce, Waseda University, Doctoral Program, Master's degree

Affiliated academic society

Japan Accounting Research Association, Japan Management Accounting Association,

Major achievements

"Bank Management Soundness and Accounting Standards" Contemporary Accounting Research

For more details on Research please click here.

message

Since the 1990s, accounting Research methodology has changed significantly with the rise of empirical accounting, influenced by information economics and corporate economics. Modern scientific methods through hypothesis setting and "verification" have been adopted. On the other hand, accounting, a human activity, has aspects similar to everyday language. It is clear that the objects indicated by language cannot be grasped in a one-to-one mapping relationship. Accounting also has an aspect of being a normative "science" similar to law, as represented by the Accounting Standards Theory. I hope that we can build a clear worldview as Research and accounting professionals by working hard together, while fully understanding the diversity and multiplicity of accounting.