Kyushu University Academic Staff Educational and Research Activities Database
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Chikako Ozu Last modified date:2019.07.17

Associate Professor / Department of International Economic Study and Business Administration
Department of International Economy and Business
Faculty of Economics

Graduate School
Undergraduate School
Other Organization

Academic Degree
Master in Business Administration
Country of degree conferring institution (Overseas)
Field of Specialization
International Accounting, Financial Reporting
Outline Activities
Since I was assigned to Kyushu University in 2004, I have been teaching International Accounting and Accounting2 in undergraduate school, and International Accounting and International Accounting Research in graduate school. So far, I have researched standardization of accounting in Francophone and other EU member states. Implementation of consolidated financial statements complying with IFRS for listed companies including the EU affects developing countries and Japanese companies in various ways. I focused on giving back some of my knowledge to graduate students, especially students who want to become accounting professionals
In graduate school, students will read the international research achievements about the standardization of accounting and I help them participate in class discussion to grasp correct knowledge about accounting. In undergraduate school, students will learn the specialty and structure of International Financial Reporting Standards through studying fundamental rule of accounting and business analysis
My current research interests are in the area of implementation of IFRS for Japanese companies. I started international collaborative research about the cost and benefits of IFRS implementation from 2009. These research achievements are announced in academic meeting and seminar at home and overseas, and introduced in the class of Kyushu University. My achievements attract attention of many students who aim to become accounting professionals and career‐minded students. Sometimes I am asked valuable questions and interesting suggestions from them.
Research Interests
  • Female Accounting Reserchers in Japan
    keyword : Female, Accounting Researchers, History, Questionnaire survey, Analysis of publication records
  • Cost and Benefit analysis on IFRS implementation in Japan
    IFRS for SMEs
    keyword : IFRS implementation, Grobal Business, Costs and Benefits analysis
    2011.04~2013.03International convergence and accounting standards setting process in the French speaking countries.
Academic Activities
1. The Effect Study on the Implementation of IFRS.
2. Cost Analysis of IFRS Implementation in Japan, Ozu,C. and H. Umehara (eds.), Chuokeizaisha (in Japanese text)..
1. Chikako Ozu, Miho Nakamura, Kyoko Nagata, Sidney J. Gray, Transitioning to IFRS in Japan: Corporate Perceptions of Costs and Benefits, Australian Accounting Review, 10.1111/auar.12168, No.84, Vol.84, 4-13, Forthcoming, accepted on 26 August, 2016., 2017.05.
2. 小津稚加子, SME版IFRSの開発過程 ―公開草案(ED)の構造化はどのようになされたか―, 九州大学経済学会『経済学研究』第75巻第5・6合併号, 2009.03.
3. Chikako Ozu, Articulation between Micro and Macro Accounts: A review of Funds-Flows and Value-Added Concepts in French Accounting Institutions, Collected Papers of AAAA2002 in Nagoya, 3rd Annual Conference of the Asian Academic Accounting Association Conference Organizing Committee., pp. 435-450., 2002.12.
1. Chikako Ozu et al., Corporate Perceptions of Benefits and Trasitional Costs of International Financial Reporting Standards:Evidence from Japan, 26th Asian-Pacific Conference on International Accounting Issues, 2014.10.
Educational Activities
In Graduate School of Economics, I teach International Accounting1・2. In the first semester of 2010 I teach Economics Methodology. In School of Economics I teach International Accounting, Accounting2, Core seminar, Seminar.
In Graduate School of 2008, I took up the article written by Japanese researcher as a reference to teach the differences between Japan standards and that of IFRS. In 2009, I took up fair value accounting. In 2010, I teach pros and cons of IFRS implementation.
In School of Accounting (International Accounting), I use “International Accounting and Multinational Enterprises” written by Lee H. Radebaugh, Sidney J. Gray, Ervin L. Black as a reference and teach advance into overseas of multinational enterprises and their financial report. Under the influence of standardization of international accounting, I focus on teaching IFRS with the case method.
In School of Accounting (Accounting2) I teach fundamental financial accounting concept with a simple calculation.
In School of Accounting (Seminar), divided a year by 3 separate terms, I teach fundamental financial accounting (I use an intermediate level text) and basic analysis of management.
Professional and Outreach Activities
Secretariat General, Japanese Accounting Association (JAA), Kyushu Region
Editorial Board Member of Research in Emerging Economies' Accounting.