Impact Analysis on Accounting Standards Setting of Political Appointee and the Reality of IFRS Adoption
| Project/Area Number |
15K03804
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kwansei Gakuin University |
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Principal Investigator |
SUGIMOTO Tokuei 関西学院大学, 経営戦略研究科, 教授 (50206695)
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2016: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | 国際財務報告基準（IFRS） / 会計基準のコンバージェンス / IFRSアドプション / 政治任用 / 証券取引委員会（SEC） / 国際会計基準審議会（IASB） / 金融庁 / 金融規制 / 国際財務報告基準（IFRSs） / IFRSsアドプション / 修正国際基準（JMIS） |
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| Outline of Final Research Achievements |
In this research, from a domestic perspective, I examined the voluntary application of International Financial Reporting Standards (IFRSs), the institutional design of "Japan’s Modified International Standards (JMIS)" and the efforts to actively express Japanese constituents’views and their effects. From the international perspective, I analyzed the role of regulators and standard setters (the U.S. Securities and Exchange Commission (SEC) and the IFRS Foundation/International Accounting Standards Board (IASB), etc.) in the standard setting and the influence on the standard setting of "Presidential Appointments" and “Political Appointee." Through these analyses, I clarified the actual conditions of "accounting and political process."
I grasped the essence of the "institution" from all directions such as accounting, politics, economics and law including diplomacy, and described the reality of International Accounting‐global convergence of accounting standards and IFRSs adoption‐.
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Report
(4 results)
Research Products
(5 results)
