Dr Naoko Komori

Lecturer in Accounting

Room: C086
Phone: +44 (0)114 222 3491
Email: N.Komori@sheffield.ac.uk
Image of Naoko Komori  

Naoko joined the Sheffield University Management School (SUMS) in October 2008. She completed her PhD at SUMS 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

Research Interests

Naoko’s major interest is to enhance understanding of the processes of globalization in the field of accountancy, with specific reference to Japan. She applied multiple approaches to explore how international audit firms have integrated with Japan’s indigenous culture, and how this process is impacting on the way professional identities are constructed. More recently, she is examining this process in a various fields including manufacturing, entrepreneurship and popular culture.

One of her recent research is concerned with how cultural diversity is sustained in the knowledge creation process in international academia. Her particular interest includes: globalisation, translation, audit firms, entrepreneurial university, regional innovation system.

Click here for Naoko’s research agenda

Alternative Auditing: the translating audit culture and reframing audit practices

  • She is currently exploring the potential to reframe auditing by using the language of art and culture of Japan, represented in Monozukuri (the art of making things) and its regional innovation system and popular culture. By so doing, it aims to highlight the process by which Japanese auditing is translated (moulded) in the international community within the process of globalisation.
  • This project is supported by the Japan Foundation and Japan Traditional Textile Foundation.
  • She is also 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, with particular reference to oral history method and autoethnography.

The impact of the investment culture on household accounting

  • She is interested in how the globalization is impacting on the nature of household/family in local context, the dynamics in the relationship between household and corporation, and SMEs and institutional arrangement.
  • She examined the role of Japanese household accounting practices and how the increasing impact of the investment culture is changing its nature 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”).
  • She is also working on development of Comparative International Accounting History (CIAH) by examining the role of household savings in Japan and UK.

Gender and accounting in a non-Anglo-Saxon socio-cultural context

  • She is interested in re-writing the history of gender and professionalization in a global context.
  • She has examined the historical relationship between Japanese women and accounting in non-Anglo-Saxon socio-cultural context.
  • 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.

Naoko is a member of the Editorial Board of Accounting History and Advances in Public Interest Accounting. 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, International Journal of Auditing.


Naoko’s teaching covers 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 MGT 302 (Accounting and Accountability) and MGT 329 (Case Study in Business and Management).

Her supervision for successful PhD completion includes Accounting, Strategizing and Supply Chain (A Social Practice Approached).

Naoko is interested in supervising doctoral dissertations in the following areas:


  • "High Commendation” in the AAAJ Mary Parker Follett Award for 2009.
  • “From Kobe to Sheffield: Developing Academic Careers in the Age of Globalisation”, Graduate School of Business Administration, Kobe University (£2,000)
  • “Glocalised Manufacturing: The case of Japanese Monozukuri”, Great Britain Sasakawa Foundation (with T. Vorley), (£4,000)
  • “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).

Recent Invited Papers and Lectures

Invited panel speaker at the international workshop “Making Audit research Matter More-Building on Research Experiences and Engagement with Audit Practice and Regulation” (Manchester Business School).

Invited keynote lecture “From Kobe to Sheffield: Developing Academic Careers in the Age of Globalisation’ at Strategic Entrepreneurship and Sustainability Alliance Management Initiative (SESAMI) Seminar, Graduate School of Business Administration, Kobe University, Japan.