| Project/Area Number |
21653038
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Konan University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
KO Kintei 甲南大学, 国際言語文化センター, 教授 (00289018)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥3,500,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2010: ¥800,000 (Direct Cost: ¥800,000)
Fiscal Year 2009: ¥1,400,000 (Direct Cost: ¥1,400,000)
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| Keywords | 会計制度 / 企業文化 / 比較文化論 / 中小企業会計 / IFRS / 国際会計基準 / コンバージェンス / 文化のローカル性 |
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| Research Abstract |
The accounting institution takes hold on the corporate culture and the accounting climate of each country. Therefore, the accounting institution of each country has local nature(regionality) fundamentally. This research has focused on the accounting institution of Japan and China. In this research, we made clear that the difference of the accounting institution of both countries took hold on the corporate culture, the accounting climate, and the national strategy of both countries by using the technique of comparative culture theory.
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