Accounting standard-setting of the ASBJ in the ongoing globalization of accounting
| Project/Area Number |
15K03779
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Multi-year Fund |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Osaka City University (2017)
University of Nagasaki (2015-2016) |
|---|
Principal Investigator |
Ogata Kensuke 大阪市立大学, 大学院経営学研究科, 准教授 (20347694)
|
|---|
| Project Period (FY) |
2015-04-01 – 2018-03-31
|
| Project Status |
Completed (Fiscal Year 2017)
|
| 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)
|
|---|
| Keywords | 会計規制 / ASBJ / FASF / IASB / 会計の国際化 / 会計の政治化 / 会計基準設定プロセス |
|---|
| 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.
|
Report
(4 results)
Research Products
(9 results)
