Courses taught

Accounting at all levels.

Expertise

Accounting, in particular the socio-economic impact of IFRS.

Overview

Tomo Suzuki is a University Reader in Accounting at Saïd Business School and Official Fellow of Hertford College, Oxford. He also serves as Tokunin Professor at Osaka University for Sustainability Management.

He was previously a practicing CPA at Arthur Andersen and KPMG (Tokyo). He has an MSc (LSE) in the Philosophy of Social Sciences, and DPhil (Oxford) for his doctoral thesis: "Accounting and Economics: the Epistemology of Economic Reality" which has been highly regarded in the socio-economics community.

Tomo Suzuki works closely with senior government officials and accounting standards board members of many countries.

He is also recruiting DPhil (PhD) students in accounting. Please send a short statement of interests / research proposal by email.

Research projects

Tomo Suzuki looks into constitutive and social aspects of "account-ing" which is often presumed to be politically and economically neutral. In his framework, however, accounting actively constructs particular social realities, which could be used and abused for socio-economic policy operation. His main projects include:

6. Accounting for nuclear Power Plants.

Books: 

Suzuki, Tomo (Under consideration. Exp. 2010) Accountics: Between Accounting, Economics and Politics. Oxford University Press. UK

Suzuki, Tomo (Exp. 2010/11) Accounting as National Strategy for Macroeconomic Growth: Roles of China's National Accounting Institutes. Oxford University Press (UK) and Economic Science (China), 

Suzuki, Tomo (ed.) (Under consideration. Exp. 2010/11) International Comparisons of Environmental Liability Accounting Practices in Australia, China, India, Japan and the UK.      

Book chapters:

Suzuki, Tomo (2003c) [Translation] “Keizai Sokutei ni okeru Seiji-teki Youso – Jim Thomlinson” in Shakai Sosiki wo Kouchiku suru Kaikei in Japanese. Eds., by Okano, Kokubu and Shiba, Chuo-keizai, Tokyo . Originally published in Accounting as Social and Institutional Practice eds., by Hopwood and Miller, CPU, Cambridge, 1994.

Suzuki, Tomo (2005) National Accounting, Corporate Accounting and Global Standardization. Blackwell Encyclopedia of Accounting in Blackwell Encyclopedia of Business and Management. Cary L Cooper and Chris Argyris (eds.), pp.318-322

Okano, Hiroshi and Suzuki, Tomo. (2006) A History of Japanese Management Accounting. In Handbook of Management Accounting Research. Chapman, Hopwood and Shields (eds.). pp. 1139-1157. Elsevier, UK.

Journal articles:

Suzuki, Tomo. (2003a) The Accounting Figuration of Business Statistics as a Foundation for the Spread of Economic Ideas. Accounting Organizations and Society. Vol. 28. No. 1, pp.65.- 95.

Suzuki, Tomo. (2003b) The Epistemology of Macroeconomic Reality: The Keynesian Revolution from an Accounting Point of View. Accounting Organizations and Society. Vol. 28. No. 5, pp. 471-517.

Suzuki, Tomo. (2007a) Accountics: Impacts of Internationally Standardized Accounting on the Japanese Socio-Economy. Accounting Organizations and Society. Vol. 32. No. 3, pp. 263-301. 

Suzuki, Tomo. (2007b) A History of Japanese Accounting Reforms as a Microfoundation of the Democratic Socio-Economy: Accountings Part II. Accounting Organizations and Society. Vol. 32 No. 6, pp. 543-575. 

Suzuki, Tomo & Biondi, Yuri (2007c) Socio-economic impacts of international accounting standards: an introduction. Socio-Economic Review Vol. 5 Issue 4. pp. 585-602.  [Abstract]

Suzuki, Tomo, Yan Yan and Bingyi Chen (2007) Accounting for the growth and transformation of Chinese businesses and the Chinese economy: implications for transitional and development economics. Socio-Economic Review. Vol. 5 Issue 4. pp. 665-694. [Abstract]

Suzuki, Tomo.  (2007d) “Book Review: Developments in the International Harmonization of Accounting, (2004), Edited by Christopher W. Nobes. The New Library of International Accounting series (Series Editor Christopher W. Nobes). Cheltenham: Edward Elgar, 448pp Hardback ISBN 1 84376 097 5 £110.00.” European Accounting Review, Vol. 16, Issue 4, pp. 863-866.

Suzuki, Tomo.  (2009 Forthcoming) Examining Accounting Research under Globalized Socio-Economic Conditions. Accounting [Kaikei].

Working papers:

Suzuki, Tomo (2009) “Accounting for the Euro: The Operationalisation of the Political Economy”. Submitted to Cambridge Journal of Economics

Suzuki, Tomo (2010) “Politics of IFRS implementation in India” (Report to the Government of India. Also, a journal article version.)

Suzuki, Tomo (2010) “Accounting for Nuclear Power Plants in China, India and Japan.”

Suzuki, Tomo (Working Paper/Project) Institutional Design for Sustainability Accounting: A Financial Accounting Perspective.

Kokubu. Katsuhiko & Suzuki, Tomo (Working Paper/Project) “Evolution of Environmental Accounting in Japan”.
Suzuki, Tomo and Deng, Joe (Working Paper/Project)  “History of Financial Accounting in China: Accounting for People”

Suzuki, Tomo and Jain, Jaypal (Working Paper/Project)  “History of Business Reporting in India: Accounting for People”

Suzuki, Tomo (Working Paper/Project)  “Global Governance of Socio-Economy? - A case of IFRS from a view point of Japan”

Suzuki, Tomo (Working Paper/Project) “Politics of International Goodwill: Processes and Consequences of Global Regulation.”

Suzuki, Tomo (Working Paper/Project) “Philosophy and Politics of Economic Statistics - A Foundation of Socio-economic Governance.”

Suzuki, Tomo (Working Paper/Project) “Why did Stone Standardize, and Kuzunets not Standardize Economic Statistics, and How the both Managed to Get the Nobel Prize?"”

Suzuki, Tomo (Working Paper/Project) “Taking 'Technical Limitations' Seriously within Theory, and not after Theory.” (Formerly - The Rhetoric of 'Technical' - Its Primacy Over Theory from a Implementation Theory Point of View.”)

Other publications:

Suzuki, Tomo (2005a) Report to Rockefeller Center: Theoretical, Political and Institutional Aspects of U.S. National Accounting (and Economic Statistics) Development.

Suzuki, Tomo (2005b) Report to the Ministry of Finance, the PRC. On the Unexplored Impacts of IAS / ISFR in China (In Chinese). The Ministry of Finance and Shanghai National Accounting Institute.

Suzuki, Tomo (Trinity 2003) Viewpoint: Accounting for What? Business at Oxford Issue3, pp. 30-31.

Suzuki, Tomo (26 Nov., 2007) Accounting As a Work of Art, Mint Column, The Wall Street Journal.

Unexplored impacts of IAS/IFRS

Tomo Suzuki is studying a wide range of impacts of globally standardized financial regulations on socio-economies. For example, what are the positive and negative impacts of IAS / IFRS on sustainable growth of developing countries? Does IAS / IFRS help stakeholder (not shareholder) capitalism? Contact Tomo Suzuki for collaboration. Read more here.

Japan Securities Summit

21 & 22 Jan. 2008 in London. Other speakers include: Heizo Takenaka, former Minister; Ikuo Nishikawa, Chairman of Accounting Standards Board Japan; Atsushi Saito, President of Tokyo Stock Exchange, etc.

Indian Minister of Corporate Affairs meets Tomo Suzuki

“Welcome. I sent mails to search you through the High Commission. I am very glad that we can talk.” In the process of (seemingly) global convergence of financial accounting, Indian Minister of Corporate Affairs, Mr. Salman Khurshid, wanted to discuss the matter with Tomo Suzuki whose research has been on the wider impacts of IFRS on BRICs countries’ socio-economy.

“Let me pause you for a moment ...What you are flagging is something that will emerge in our discussions as we move forward on this entire convergence issue, but what you are flagging are something very significant, I mean, you have given two examples, these are very very significant concerns, and these significant concerns indicate …”.

In 2009, Tomo Suzuki and his colleague Jaypal Jain travelled many cities in India, conducting about 100 interviews with various stakeholders. Their final report to the Government of India is due in March 2010.

Oxford alumni in Asia

Tomo Suzuki supports Oxford alumni in Asian countries. Send him your ideas to develop our alumni relations.