| Budget Amount *help |
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Outline of Final Research Achievements |
This study clarifies that Japanese standard setter, Accounting Standards Board of Japan (ASBJ), in the medium-to-long-term, changed its standard-setting behaviors, by formulating its standard-setting strategies and its organizational structure, in response to its own recognition of regulatory environment. More specifically, the ASBJ changed from the "Captured" type of standard-setting behavior to the "Follow-Wind" type. However, additional inspection is necessary, because the ASBJ's behavior during the period from 2009 to 2012 could not be completely explained, from the environment-strategy-structure perspective, due to a sudden change in the environment during the period.
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