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Introduction

Eiko Arata has focused on the institutional background of accounting systems, particularly analyzing the theoretical foundations of lease accounting and depreciation. She conducts cross-jurisdictional examinations of the international convergence of accounting standards and differences among legal systems. Through dialogue with the fields of law and economics, she develops research that bridges practical application and institutional design.

Achievements

■ Accounting Standards and Comparability
Research Objective: To examine the conditions under which accounting standards can generate comparable accounting information by conceptualizing accounting standards as a function that maps a set of transactions to accounting figures.
Research Objective: To analyze the factors that enable or hinder the international convergence of accounting standards, taking the joint project on lease accounting standards by the FASB and IASB as a central example.
■ Depreciation and Accounting Theory
Research Objective: To model depreciation using cooperative game theory and examine the appropriateness of cost allocation in terms of consistency with accounting principles.
Research Objective: To analyze commonly used depreciation methods in practice (e.g., straight-line and declining-balance methods) through an axiomatic approach, and clarify the economic and institutional assumptions underlying each method.
■ Accounting for Digital Assets
Research Objective: To analyze the accounting recognition of emerging economic goods such as cryptocurrencies and NFTs, using concepts in law and economics such as control, excludability, and rivalry as analytical tools.

Areas of Research

・Accounting

Social Contributions

・Establishing a foundation for mutual understanding of international accounting systems
・Supporting the development of comparable accounting standards
・Promoting a structural understanding of accounting standards
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