| Ozu Chikako | Last modified date：2024.06.03 |
Professor /
Department of International Economic Study and Business Administration
Department of International Economy and Business
Faculty of Economics
Department of International Economy and Business
Faculty of Economics
Graduate School
Undergraduate School
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Homepage
https://kyushu-u.elsevierpure.com/en/persons/chikako-ozu
Reseacher Profiling Tool Kyushu University Pure
Academic Degree
Ph.D
Field of Specialization
International Accounting, Financial Reporting
Outline Activities
My previous work was about accounting technology transfer in the emerging economies. Recently, I have been working on implementation issues regarding global accounting standards in Japan. Ozu et al. (2018)
focused on perceptions of the IFRS adopters, using qualitative data collected from Japanese listed companies. Broadly speaking, my research interests cover topics in the institutional transformation within the accounting reporting and profession in the coordinated market economies. In addition, my recent research topics include museum management that relates to cultural assets valuation.
focused on perceptions of the IFRS adopters, using qualitative data collected from Japanese listed companies. Broadly speaking, my research interests cover topics in the institutional transformation within the accounting reporting and profession in the coordinated market economies. In addition, my recent research topics include museum management that relates to cultural assets valuation.
Research
Research Interests
- Adoption and Implementation of IFRS (International Financial Reporting Standards)/IFRS for SMEs in Emerging Economies
keyword : Benefits and Costs, Motivation, Impact, Difference with local standards
2020.04～2024.03. - Value and Valuation of Art, Management of Museums and Cultural Organization
keyword : Financial assesment of value in arts, Cultural Capital, Profitability, Sustainability, Cultural Organization, Museum
2018.04.
Books
Papers
| 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.28 Issue 1, 4-13, accepted on 26 August, 2016., 2018.05, [URL]. |
Educational
Educational Activities
In Graduate School of Economics, I teach International Accounting and Thesis Advising. In undergraduate courses, I teach International Accounting, Accounting 2 (Financial accounting), and Seminar.
In Graduate School, I took up the article written by Japanese researcher as a reference to teach the differences between J-GAAP and that of IFRS. 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), I teach fundamental financial accounting (I use an intermediate level text) and basic analysis of financial statement.
In Graduate School, I took up the article written by Japanese researcher as a reference to teach the differences between J-GAAP and that of IFRS. 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), I teach fundamental financial accounting (I use an intermediate level text) and basic analysis of financial statement.
Social
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