Dr Naoko Komori
Lecturer in Accounting
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Naoko joined the Sheffield University Management School (SUMS) in October 2008. She completed her PhD at SUMS in 2005 and subsequently worked as a research fellow at the Centre for Analysis of Investment Risk (CAIR) in Manchester Business School. Before moving to the UK, she worked as an associate professor in the Faculty of Economics at the University of Wakayama in Japan. She also holds an MBA from the University of Kobe in Japan.
Naoko´s husband, who is Bulgarian-Italian, is International Export Director at Pyronix. Their son was born in Sheffield.
Naoko is a member of the Editorial Board of Accounting History. She has also acted as a reviewer for a number of international journals including the Accounting, Auditing and Accountability Journal and Critical Perspectives on Accounting.
Research Interests
Naoko´s major research interest is to enhance understanding of the processes of globalization in the field of accountancy, with specific reference to Japan.
The relationship between women and accounting
She has explored how the relationship between women and accounting has developed in the Japanese historical and social context by conducting thorough ethnographic research (including interviews with 66 women accounting professionals).
She has linked this to the growing significance of auditing in Japan under the influence of globalization. Her paper was awarded a prestigious "High Commendation" in the Mary Parker Follett Award for 2009.
She has been invited by the Japan Institute of Certified Public Accountants (JICPA) to contribute a chapter to a book being published to raise the profile of Japanese women accounting professionals. The book is a collection of the life stories of 20 women CPAs, drawn from a variety of professional backgrounds.
The impact of the investment culture on household accounting
She has examined Japanese household accounting practices and how these practices are changing under the influence of globalization.
She was invited to deliver one of her papers as part of the Japan Foundation Fellows Lecture Series, in London ("Rethinking Mrs Watanabe: changes and constraints in the relationship between Japanese women and accounting/finance under the influence of globalization".
The influence of culture on the auditing practice
She is now embarking on a range of new research projects, which together take a broader look at the arena of auditing and corporate governance. These include: the historical development of audit firms; a case study of the auditor-client relationship in Toyota Corp; and the nature of corporate governance in different social and cultural contexts.
She is also interested in developing research methods and practice for cross-cultural accounting research.
Her research has been awarded a grant by the Daiwa Anglo-Japanese Foundation and the Japan Foundation.
Teaching
Naoko´s teaching interest is in the field of accounting and auditing. She is particularly interested in developing teaching methods for accounting and auditing in an international context.
She is module leader for MGT304:Auditing and MGT320:Case Study in Business and Management.
Naoko is particularly interested in supervising doctoral dissertations on the role and position of women accounting professionals in China.
Award
"High Commendation" in the AAAJ Mary Parker Follett Award for 2009.
"Towards Convergence: The Impact of Global Accounting on Corporate Governance, and the Growing Significance of Financial Literacy in Japan", the Japan Foundation (£11,100).
"Professional Socialization and Career Development of Women Accounting Professionals in Japan in the Era of Globalization", The Daiwa Anglo-Japanese Foundation (£1,500).
Selected Publications
Visualising the negative space: making feminine accounting practices visible by reference to Japanese women´s household accounting practices (2011). Critical Perspectives on Accounting Conference, Florida (July 10-12th).
Another side to the story of auditing history in Japan: learning from the oral history of Yoshie Yamamoto, the first woman accounting professional (2010). ABFHJ workshop: Kobe, Japan. European Accounting Association Congress, Istanbul (May 19th-21st).
"Towards the Feminization of Accounting Practice: Lessons from the Experiences of Japanese Women in the Accounting Profession" (2008), Accounting, Auditing and Accountability Journal, Vol.21, No.4. This paper was awarded "Highly Commended" in the Mary Parker Follett Award 2009.
"The Transformation from `Thrifty Accountant´ to `Independent Investor´: The Changing Relationship of Japanese Women and Finance under the Influence of Globalization" (2008), forthcoming in Malty, J., Rutterford, J., and Laurence, A. (Eds), Women and Investment, Routledge.
"Learning to Balance: The Experience of an Overseas Ph.D. student in the U.K." (2008), in Humphrey, C. and Lee, B. (Eds), The Real Life Guide to Accounting Research: A Behind-the-Scenes View of Using Qualitative Research, Elsevier.
"The `Hidden´ History of Accounting in Japan: An Historical Examination of the Relationship between Japanese Women and Accounting" (2007), Accounting History, Vol.12, No.3.
From Envelope, to a Dream Note and a Computer-The Award-Winning Experiences of Post-War Japanese Household Accounting Practices (2000), Accounting, Auditing and Accountability Journal, Vol. 13, No.4 (with C.G. Humphrey).