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YONEYAMA, Masaki  
Office E-mail
Faculty of Economics,
The University of Tokyo,
7-3-1 Hongo, Bunkyo-ku, Tokyo, 113-0033
 
 
Brief Biography
1989 March Bachelor (economics), The University of Tokyo
1991 March Master (economics), The University of Tokyo
1995 April Lecturer, Faculty of Economics, Gakushuin University
1996 April Associate Professor, Faculty of Economics, Gakushuin University
1998 December Ph.D. (economics), The University of Tokyo
2001 April Professor, Faculty of Economics, Gakushuin University
2005 April Professor, Graduate School of Accountancy, Waseda University
2012 April Professor, Graduate School of Economics, The University of Tokyo
 
Research Field
Financial Accounting
 
Research Theme
 (1) Under which concepts or principles the system of accounting standards in Japan keeps its consistency, (2) for what purposes the system of accounting standards is supposed to serve, are two of the main research questions of mine.

  In order to answer the questions above, now I am investigating (a) what kind of “unwritten” or “invisible” concepts or principles are referred to as “basis for conclusion” in the process of developing a new accounting standard, (b) whether the “written” accounting standards are applied literally, and (b)’ what causes the difference in the attitude of preparers of financial statements toward the application of “written” accounting standards (if the difference is observed).

  In short, my research methodology is not archival in that I do not mention group of accounting data “already made (calculated) under a certain system of accounting rules.” Rather, I am focusing on the process of developing a new accounting standard and the effects caused by the new standard towards the system of accounting standards. In that sense, my research methodology is empirical. Through my research I am trying to sweep away the prejudice that “researches focusing on accounting standards cannot be empirical”.

  My research goal in the future is to prove that what are clarified through “empirical” researches focusing on the development of accounting standards help improving hypotheses that archival researchers deal with.
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