I joined The Open University Business School as a lecturer in accounting in April 2007 after completing my PhD at Erasmus University Rotterdam in the Netherlands. The title of my dissertation was Globalisation and the role of financial accounting information in Japan. My research aims to build bridges between different perspectives on the role of financial reporting in market economies across the spectrum of institutional and cultural contexts in our globalised world today.
In particular, my research is concerned with all aspects of financial accounting and reporting theory, approaches to income determination and the presentation and disclosure of financial reporting information such as those embodied in the accounting conceptual frameworks of different jurisdictions and particularly the Conceptual Framework of the IASB. Furthermore, I seek to contribute to a better understanding of the public interest in international financial reporting standard setting. I am motivated by my belief in the need for greater economic, social and ecological sustainability in international business, politics, and our global society.
My research interests include normative financial accounting theory, its content, structure and formation. Most of my recent research is on accounting conceptual frameworks and particularly the International Accounting Standards Board (IASB)’s conceptual framework in comparison with that of the Accounting Standards Board of Japan (ASBJ).
I am interested in income and financial performance concepts and income determination models, comparing financial accounting systems across different countries and jurisdictions, and the use of financial and other reporting information for investment, stewardship, performance measurement and social, economic and ecological accountability purposes in different institutional contexts.
Finally, I am interested in better understanding the public interest in international financial reporting standard setting. The IASB is committed to serving the public interest, but in its view that is limited to enabling the functioning of international capital and financial markets. I am trying to understand the public interest in international financial reporting standards from philosophical, economic, social, political and legal perspectives in order to evaluate the IASB Conceptual Framework and the due process for establishing it.
I am currently a module team member on Introduction to bookkeeping and accounting (B190) and Financial accounting (B291), and Fundamentals of Accounting (B124).
As my research concerns the International Accounting Standards Board (IASB)'s Conceptual Framework, I have contributed comment letters on the IASB's Discussion Papers and Exposure Drafts related to the Conceptual Framework and the IFRS Foundation's stategy review documents since 2011.
I have collaborated with Yuko Katuo of Gakushuin University in Tokyo on the paper: 'The IASB and ASBJ Conceptual Frameworks: Same Objective, Different Financial Performance Concepts' which has been published in Accounting Horizons, Vol. 29, No. 1, pp. 199-216.
Our collaboration continues.
My dissertation was about the influence of globalisation on the relation between accounting disclosure and the cost of capital in Japanese firms. For my PhD research I spent time at Hitotsubashi University in Tokyo, Japan (April 1998 - April 2000 funded by the Japanese Ministry of Education) and (February 2002 - February 2003, funded by the Canon Foundation).
Furthermore, my collaboration with Yuko Katsuo of Gakushuin University in Tokyo has led me to visit Gakushuin University in September 2011, February to July 2013, October 2014, and April 2016.