Keynote Speeches & Panel Discussion
Keynote Speeches & Panel Discussion
The AHR 2026 Conference proudly features a distinguished keynote panel that brings together leading scholars from Japan and abroad to explore the profound impact of postwar economic developments on accounting practices.
Panel Title:
“The Development of the Retail Industry since the 1950s and its Impact on Accounting”
This keynote session will examine how the rise of consumer capitalism and the evolution of the retail sector shaped accounting frameworks, disclosure practices, and corporate governance throughout the second half of the twentieth century. In doing so, it offers critical insights into how accounting has reflected and reinforced broader social and economic transformations.
Keynote Speakers:
Professor Rika Fujioka (The University of Tokyo, Japan): A prominent scholar in business history and retail studies, Prof. Fujioka specializes in the development of Japan’s distribution systems and retail history. Her research provides valuable insights into the institutional evolution of the Japanese retail sector.
Dr. Vicki Howard (Business History Conference, United States): A respected historian of consumer culture and retail institutions, Dr. Howard has authored landmark studies on department stores, commercial practices, and the social dimensions of retailing in the United States and beyond. Her work contributes to the broader contextual understanding of business history.
Professor Akira Usui (Waseda University, Japan): A distinguished expert in Accounting and Finance, Prof. Usui has contributed deeply to understanding how financial disclosure practices evolved in response to changing business landscapes in postwar Japan.
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Professor
Rika Fujioka— The University of Tokyo, Japan -
Dr. Vicki Howard — Business History Conference, United States -
Professor
Akira Usui— Waseda University, Japan
Moderator:
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Professor
Yasuhiro Shimizu— Kobe University, Japan
The keynote panel is designed to spark cross-disciplinary dialogue and enrich participants’ understanding of how accounting history can interface with industrial development, retail culture, and governance trends across nations.
This session will be of particular value to scholars interested in business history, institutional change, and the intersection of accounting and society.