Yoshiomi Someya

SOMEYA Yoshiomi

Professor

area of expertise: Accounting and Corporate Finance

Main subjects

Fundamentals of Entrepreneurship Management I Entrepreneurship Management Research (Accounting/Finance) Entrepreneurship Management Practice

Research theme/keyword

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 of Commerce, Waseda University

Affiliated academic society

Japan Accounting Research Association, Japan Management Accounting Association,

Major achievements

"Soundness of Bank Management and Accounting Standards", "Contemporary Accounting Research"

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message

Since the 1990s, research methodology in accounting has undergone major changes with the rise of empirical accounting influenced by information economics and corporate economics. The method of modern science through the provisional establishment and its "verification" came to be adopted. On the other hand, the human act of accounting has aspects similar to everyday language. It is clear that we cannot capture the objects indicated by language in a one-to-one mapping relationship. Accounting also has an aspect as a normative "science" similar to law, as typified by the theory of accounting standards. With a solid understanding of the diversity and multiplicity of accounting, I hope that we will be able to build a clear world view as researchers and accounting professionals through friendly rivalry.