Yamaguchi Fujio    Department   Professional Graduate School  , Graduate School of Global Business    Position   Professor
Date	2020/10/18
Presentation Theme	New Accounting for Society in and after Covit-19
Conference	35th Annual Conference of The Japan Society for Social Science of Accounting
Promoters	The Japan Society for Social Science of Accounting
Conference Type	Domestic
Presentation Type	Speech (Keynote)
Contribution Type	Individual
Invited	Invited
Details	Regarding social changes after corona, I summarized the reports of Mitsubishi Research Institute and NEDO (New Energy and Industrial Technology Development Organization, Technology Strategy Research Center) and described the role that accounting should play. I also touched on the report of the Financial Accounting Standards Foundation. In a capitalist society, accounting has served as a source of distribution, an indicator of performance for organizational survival. He argued for the need for new accounting theories and systems that could adapt to the fluctuations caused by the corona wreck and serve as indicators of the achievement of the SDGs.