https://kyushu-u.elsevierpure.com/en/persons/chikako-ozu
　Reseacher Profiling Tool　Kyushu University Pure

Ph.D

International Accounting, Financial Reporting

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

• Implementation of IFRS (International Financial Reporting Standards)/IFRS for SMEs in Emerging Economies
  keyword : Benefits and Costs, Motivation, Impact, Difference with local standards
  2019.04～2022.03.
• Management of Museums and Cutural Organization
  keyword : Cutural Capital, Non-Financial Reporting, Financial Statements, Profitability, Sustainability of Cultural Organization, Independent Administrative Institution
  2018.04.
• Initiative: CSR Communication and ESG reporting of Japanese Companies in emerging economies
  keyword : Incentives, Value Creation, Japanese companies, Entry mood, (Non-)Financial Reporting, ESG (Environment, Society and Governance)
  2020.02.
• Initiative: Women in Accounting
  keyword : Governance, Representation in their position, Career Development, Work Life Balance
  2019.04.

Academic Activities

Educational Activities