A Research on the Reasons for Recent Lease Accounting Standard Setting and its Acceptance in Japan

• Project/Area Number: 19830055
• Research Category: Grant-in-Aid for Young Scientists (Start-up)
• Allocation Type: Single-year Grants
• Research Field: Accounting
• Research Institution: Ryutsu Keizai University
• Principal Investigator: OKAMOTO Noriaki Ryutsu Keizai University, 経済学部, 准教授 (00433566)
• Project Period (FY): 2007 – 2008
• Project Status: Completed (Fiscal Year 2008)
• Budget Amount: ¥1,974,000 (Direct Cost: ¥1,710,000、Indirect Cost: ¥264,000); Fiscal Year 2008: ¥1,144,000 (Direct Cost: ¥880,000、Indirect Cost: ¥264,000); Fiscal Year 2007: ¥830,000 (Direct Cost: ¥830,000)
• Keywords: リース会計 / 会計基準のコンバージェンス / 確定決算基準 / 制度的補完性 / 政策過程分析 / 会計基準設定 / コンバージェンス / 制度論 / 確定決算主義 / 社会規範 / 実質優先主義

Research Abstract

本研究は、企業会計基準委員会がリース会計基準の改訂に至るまで、なぜ5 年以上もの歳月を要したのかという問題意識を持つものであった。当該問題意識のもと、本研究は公表された基準の内容や政策過程を詳細に分析し、理論的な側面から考察を加えた。その結果、企業会計基準委員会のコンバージェンスに対する必要性の認識の強さと、コンバージェンスがもたらす法人税法との連関の問題の2 点が特に浮き彫りになった。

Research Products

• [Journal Article] わが国リース会計基準改訂の政策過程分析-会計基準のコンバージェンスの追求と法人税法との補完性- (2009)
  • Author(s): 岡本 紀明
  • Journal Title: 流通経済大学論集学論集 第44 巻第1 号 Pages: 23-37
  • NAID: 110010007988
• [Journal Article] 会計制度を支える信頼と制度的正統性 (2007)
  • Author(s): 岡本 紀明
  • Journal Title: 流通経済大学論集 44 Pages: 323-333
  • NAID: 110007187947
• [Journal Article] Socio-institutional Perspectives of Reality in Financial Accounting-The Creative Compliance and Accounting Standard Setting in Japan-
  • Author(s): Okamoto Noriaki
  • Journal Title: International Journal of Critical Accounting, forthcoming Pages: 0-0
  • Peer Reviewed
• [Journal Article] Socio-institutional Perspectives of Reality in Accounting-The Creative Compliance and Accounting Standard Setting in Japan-
  • Author(s): Okamoto Noriaki
  • Journal Title: International Journal of Critical Accountiner (manuscript accepted) forthcoming(未定)(印刷中)
  • Peer Reviewed
• [Presentation] International Norms and the Convergence of Accounting Standards in Japan, (2009)
  • Author(s): Okamoto Noriaki
  • Organizer: The Interdisciplinary Perspectives on Accounting Conference
  • Place of Presentation: Innsbruck University School of Management
• [Presentation] Socio-institutional Perspectives of Reality in Accounting-The Creative Compliance and Accounting Standard Setting in Japan- (2008)
  • Author(s): Okamoto Noriaki
  • Organizer: The 31st European Accounting Association Annual Congress
  • Place of Presentation: Erasmus University of Rotterdam
• [Presentation] Socio-institutional Perspectives of Reality in Accounting-The Creative Compliance and Accounting Standard Setting in Japan- (2008)
  • Author(s): Okamoto Noriaki
  • Organizer: The Critical Perspectives on Accounting Conference
  • Place of Presentation: City University of New York Baruch College
• [Presentation] Socio-institutional Perspectives of Reality in Accounting-The Creative Compliance and Accounting Standard Setting in Japan- (2008)
  • Author(s): Okamoto Noriaki
  • Organizer: Critical Perspectives on Accounting(批判的会計学会)2008 Conference
  • Place of Presentation: City University New York, Baruch College
• [Presentation] Socio-institutional Perspectives of Reality in Accounting-The Creative Compliance and Accounting Standard Setting in Japan- (2008)
  • Author(s): Okamato Noriaki
  • Organizer: European Accounting Association(ヨーロッパ会計学会)31^<st> Annual Congress, Critical Perspectives on Accounting(批判的会計学会)2008 Conference
  • Place of Presentation: Erasmus University Rotterdam, CUNY Baruch College
• [Book] 原則主義会計と細則主義会計-アメリカ・イギリス・カナダにおける動向(『財務会計のイノベーション』) (2009)
  • Author(s): 岡本 紀明(古賀智敏)
  • Publisher: 中央経済社
• [Book] 『財務会計のイノベーション』第14章所収「原則主義会計と細則主義会計-アメリカ・イギリス・カナダにおける動向」 (2009)
  • Author(s): 岡本 紀明 古賀智敏編著
  • Total Pages: 23
  • Publisher: 中央経済社