Contextual Framework: The Influence of Global Convergence on the Japanese Accounting System

• Project/Area Number: 23530582
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Nagoya University (2013); Kyushu University (2011-2012)
• Principal Investigator: TSUNOGAYA Noriyuki 名古屋大学, 経済学研究科(研究院), 教授 (80267921)
• Project Period (FY): 2011 – 2013
• Project Status: Completed (Fiscal Year 2013)
• Budget Amount: ¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000); Fiscal Year 2013: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
• Keywords: コンバージェンス / 日本の会計 / IFRS / 公正価値会計 / 国際情報交換オーストラリア

Research Abstract

This study examined the main features of the Japanese accounting environment and discussed the main reasons why Japan has adopted a cautious convergence approach in contrast to other countries. The findings of this study provide evidence that it would be problematic to require the adoption of IFRS for all listed companies in Japan. The main reason for this is that the Japanese policymakers and standard-setting bodies follow two objectives: enhancing the international comparability of financial reporting and maintaining institutional complementarity between financial reporting and other infrastructures such as accounting-related laws. In other words, the main finding shows that the Japanese business and accounting systems have been formed by integrating the Anglo-American model with the traditional Japanese model to create a Japanese-specific style of convergence.

Research Products

• [Journal Article] 日本の会計専門家の判断力と会計規制のあり方 (2014)
  • Author(s): 角ヶ谷典幸,菅原智, Chand, P.
  • Journal Title: 経済科学(名古屋大学) Volume: 61(4) Pages: 23-37
• [Journal Article] Adoption of IFRS in Japan: Challenges and Consequences (2014)
  • Author(s): Tsunogaya,N., Hellmann,A., and Scagnelli,S.
  • Journal Title: Pacific Accounting Review Volume: Forthcoming
  • Peer Reviewed
• [Journal Article] 日本の会計専門家の判断力と会計規制のあり方 (2014)
  • Author(s): 角ヶ谷典幸, 菅原智, Chand,P.
  • Journal Title: 経済科学（名古屋大学） Volume: 61-4 Pages: 23-37
• [Journal Article] 歴史的原価会計と公正価値会計のフレームワーク―簿記・情報システムとの関連性― (2013)
  • Author(s): 角ヶ谷典幸
  • Journal Title: 日本簿記学会年報 Volume: 28 Pages: 35-42
  • Peer Reviewed
• [Journal Article] リース会計・使用権モデルの変容―借手の会計処理を中心にして― (2013)
  • Author(s): 角ヶ谷典幸
  • Journal Title: 會計 Volume: 184(5) Pages: 44-56
• [Journal Article] ホーリスティック観と日本の会計環境 (2012)
  • Author(s): 角ヶ谷典幸
  • Journal Title: 国際会計研究学会年報 Pages: 45-60
  • Peer Reviewed
• [Journal Article] 公正価値会計のフレームワーク (2012)
  • Author(s): 角ヶ谷典幸
  • Journal Title: 産業経理 Volume: 72(3) Pages: 54-63
• [Journal Article] The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model : The Case of Japan (2012)
  • Author(s): Tsunogaya, N., and Chand, P.
  • Journal Title: The Japanese Accounting Review Volume: 2 Pages: 117-137
  • NAID: 130004676249
  • Peer Reviewed
• [Journal Article] 認識と測定 (2012)
  • Author(s): 角ヶ谷典幸
  • Journal Title: 『IFRS教育の基礎研究』（柴健次編著、創成社） Volume: 2012 Pages: 271-277
• [Journal Article] The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan (2012)
  • Author(s): Tsunogaya, N., and Chand, P.
  • Journal Title: The Japanese Accounting Review Volume: 2 Pages: 117-137
  • NAID: 130004676249
  • Peer Reviewed
• [Journal Article] 制度会計領域における割引現在価値の変化 (2012)
  • Author(s): 角ヶ谷 典幸
  • Journal Title: 『企業会計』 Volume: 64(1) Pages: 39-45
• [Journal Article] ホーリスティック観と財務諸表の体系 (2012)
  • Author(s): 角ヶ谷 典幸
  • Journal Title: 『経済科学』（名古屋大学） Volume: 59(4) Pages: 75-93
• [Journal Article] Accounting for Financial Items and Financial Crisis (2011)
  • Author(s): Tsunogaya, N., and Kim, H. Y.
  • Journal Title: Journal of Business Research (Pukyong National University) Volume: 2(1) Pages: 57-63
  • Peer Reviewed
• [Journal Article] 日本の会計制度改革―会計ビッグバンと財務報告のコンバージェンス― (2011)
  • Author(s): 角ヶ谷典幸
  • Journal Title: 會計 Volume: 180(3) Pages: 45-59
• [Journal Article] The Case for Economic and Accounting Dualism : Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting (2011)
  • Author(s): Tsunogaya, N., Okada, H., and Patel, C.
  • Journal Title: Accounting, Economics, and Law Volume: 1(2) Pages: 1-53
  • Peer Reviewed
• [Journal Article] 制度会計領域における割引現在価値の変化 (2011)
  • Author(s): 角ヶ谷典幸
  • Journal Title: 企業会計 Volume: 64(1) Pages: 39-45
• [Journal Article] ホーリスティック観と財務諸表の体系 (2011)
  • Author(s): 角ヶ谷典幸
  • Journal Title: 経済科学(名古屋大学) Volume: 59(4) Pages: 75-93
• [Journal Article] Accounting for Financial Items and Financial Crisis (2011)
  • Author(s): Tsunogaya,N. and Kim,H.Y.
  • Journal Title: Journal of Business Research, Pukyong National University Volume: 2(1) Pages: 57-63
  • Peer Reviewed
• [Journal Article] 日本の会計制度改革―会計ビッグバンと財務報告のコンバージェンス― (2011)
  • Author(s): 角ヶ谷 典幸
  • Journal Title: 『會計』 Volume: 180(3) Pages: 45-59
• [Journal Article] The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting (2011)
  • Author(s): Tsunogaya,N., Okada,H., and Patel,C.
  • Journal Title: Accounting, Economics, and Law Volume: 1(2) Pages: 1-53
  • Peer Reviewed
• [Journal Article] Adoption of IFRS in Japan : Challenges and Consequences
  • Author(s): Tsunogaya, N., Hellmann, A., and Scagnelli, S.
  • Journal Title: Pacific Accounting Review Volume: (forthcoming)
  • Peer Reviewed
• [Presentation] The Impact of Accounting Regulations on the Judgments of Japanese Professional Accountants (2013)
  • Author(s): Tsunogaya, N., Sugahara, S., and Chand, P.
  • Organizer: The 14th Annual Meeting of the Asian Academic Accounting Association
  • Place of Presentation: Penang, Malaysia.
  • Year and Date: 2013-10-28
• [Presentation] 日本の会計専門家の判断力と会計規制のあり方 (2013)
  • Author(s): 角ヶ谷典幸,菅原智, Chand, P.
  • Organizer: 日本会計研究学会第72回全国大会
  • Place of Presentation: 中部大学
  • Year and Date: 2013-09-05
• [Presentation] The Impact of Type of Lease Accounting Standards on the Judgments of Japanese Professional Accountants (2013)
  • Author(s): Tsunogaya, N., Sugahara, S., and Chand, P.
  • Organizer: The 7th Asia Pacific Interdisciplinary Research in Accounting (APIRA)
  • Place of Presentation: Kobe Convention Center, Japan
  • Year and Date: 2013-07-27
• [Presentation] Accounting Regulations and Its Impact on the Judgments of Japanese Professional Accountants (2013)
  • Author(s): Tsunogaya, N., Sugahara, S., and Chand, P.
  • Organizer: 2013 Annual Meeting of the Korean Accounting Association
  • Place of Presentation: Hotel Hyundai Gyeongju, Korea
  • Year and Date: 2013-06-20
• [Presentation] Adoption of IFRS in Japan : Challenges and Consequences (2013)
  • Author(s): Tsunogaya, N., Hellmann, A., and Scagnelli
  • Organizer: The 36th Annual Congress of European Accounting Association
  • Place of Presentation: Paris-Dauphine University, France
  • Year and Date: 2013-05-07
• [Presentation] Adoption of IFRS in Japan: Challenges and Consequences (2013)
  • Author(s): Tsunogaya,N., Hellmann,A., and Scagnelli,S.
  • Organizer: The 36th Annual Congress of European Accounting Association
  • Place of Presentation: Paris-Dauphine Uni-versity, France
• [Presentation] The Impact of Accounting Regulations on the Judgments of Japanese Professional Accountants (2013)
  • Author(s): Tsunogaya,N., Sugahara,S., and Chand,P.
  • Organizer: The 14th Annual Meeting of the Asian Academic Accounting Association
  • Place of Presentation: Penang, Malaysia
• [Presentation] Adoption of IFRS in Japan: Challenges and Consequences (2013)
  • Author(s): Tsunogaya,N., Hellmann,A., and Scagnelli,S.
  • Organizer: European Accounting Association
  • Place of Presentation: Paris, France
• [Presentation] The Impact of Type of Lease Accounting Standards on the Judgments of Japanese Professional Accountants (2013)
  • Author(s): Tsunogaya,N., Sugahara,S., and Parmod,C.
  • Organizer: Asia Pacific Interdisciplinary Research in Accounting Conference
  • Place of Presentation: 神戸大学
• [Presentation] Contextual Issues of Global Convergence of Financial Reporting : The Case of Japan (2012)
  • Author(s): Tsunogaya, N., Hellmann, A., and Scagnelli
  • Organizer: The 13^<th> Annual Meeting of the Asian Academic Accounting Association
  • Place of Presentation: 京都大学
  • Year and Date: 2012-11-11
• [Presentation] 歴史的原価会計と公正価値会計のフレームワーク―計算と報告の論理の共存可能性― (2012)
  • Author(s): 角ヶ谷典幸
  • Organizer: 日本簿記学会・全国大会統一論題報告
  • Place of Presentation: 熊本学園大学
  • Year and Date: 2012-09-09
• [Presentation] The Accounting Change Framework : The Case of Japan since the Late 1990s. (2012)
  • Author(s): Tsunogaya, N., and Patel, C.
  • Organizer: The 35^<th> Annual Congress of European Accounting Association
  • Place of Presentation: Ljubljana, Slovenia
  • Year and Date: 2012-05-10
• [Presentation] ホーリスティック観と日本の会計環境 (2012)
  • Author(s): 角ヶ谷典幸
  • Organizer: 国際会計研究学会第2回西日本部会,統一論題報告
  • Place of Presentation: 神戸学院大学
  • Year and Date: 2012-03-24
• [Presentation] Significant Accounting Reforms in Japan since the Late 1990s. (2012)
  • Author(s): Tsunogaya, N., and Patel, C.
  • Organizer: 2012 International Accounting Section of the Annual Midyear Meeting, American Accounting Association
  • Place of Presentation: Phoenix, USA
  • Year and Date: 2012-02-24
• [Presentation] The Accounting Change Framework: The Case of Japan since the Late 1990s (2012)
  • Author(s): Tsunogaya, N., and Patel, C.
  • Organizer: European Accounting Association
  • Place of Presentation: Ljubljana, Slovenia
• [Presentation] Economic Consequences of the New Lease Accounting Standard: Evidence from Japan (2012)
  • Author(s): Kusano,M., Sakuma,Y., and Tsunogaya,N.
  • Organizer: American Accounting Association
  • Place of Presentation: Washington,D.C., USA
• [Presentation] IFRSの教育に関する研究 (2012)
  • Author(s): 柴健次, 佐藤信彦, 井上定子, 齊野純子, 潮崎智美, 角ヶ谷典幸, 富田知嗣, 藤田晶子, 山内暁
  • Organizer: 日本会計研究学会
  • Place of Presentation: 一橋大学
• [Presentation] 歴史的原価会計と公正価値会計のフレームワーク―計算と報告の論理の共存可能性― (2012)
  • Author(s): 角ヶ谷典幸
  • Organizer: 日本簿記学会
  • Place of Presentation: 熊本学園大学
  • Invited
• [Presentation] 国際会計の概念フレームワーク (2012)
  • Author(s): 佐藤倫正, 小西範幸,田代樹彦, 角ヶ谷典幸, 中山重穂, 向伊知郎, 村田英治, 齊野純子
  • Organizer: 国際会計研究学会
  • Place of Presentation: 近畿大学
• [Presentation] Contextual Issues of Global Convergence of Financial Reporting: The Case of Japan (2012)
  • Author(s): Tsunogaya,N., Hellmann,A., and Scagnelli,S.
  • Organizer: Asian Academic Accounting Association,
  • Place of Presentation: 京都大学
• [Presentation] Significant Accounting Reforms in Japan since the Late 1990s (2012)
  • Author(s): Tsunogaya,N. and Patel,C.
  • Organizer: 2012 International Accounting Section of the Annual Midyear Meeting, American Accounting Association
  • Place of Presentation: Phoenix, USA
• [Presentation] ホーリスティック観と日本の会計環境 (2012)
  • Author(s): 角ヶ谷典幸
  • Organizer: 国際会計研究学会第2回西日本部会, 統一論題報告(招待講演)
  • Place of Presentation: 神戸学院大学
• [Presentation] Dynamic Contextual Framework Concerning Global Convergence of Financial Reporting : The Case of Japan (2011)
  • Author(s): Tsunogaya, N., and Patel, C.
  • Organizer: The 23rd Asian Pacific Conference on International Accounting Issues
  • Place of Presentation: Beijing, China
  • Year and Date: 2011-10-18
• [Presentation] Economic Consequences of the New Lease Accounting Standard on Japanese Companies (2011)
  • Author(s): Kusano, M., Sakuma, Y., and Tsunogaya, N.
  • Organizer: The 12th Annual Meeting of the Asian Academic Accounting Association
  • Place of Presentation: Bali, Indonesia
  • Year and Date: 2011-10-09
• [Presentation] The Accounting Ecology and Changes in Japan (2011)
  • Author(s): Tsunogaya, N.
  • Organizer: The 2011 Annual Meeting of the Korean Accounting Association
  • Place of Presentation: Jeju, Korea
  • Year and Date: 2011-06-17
• [Presentation] The Accounting Ecology and Changes in Japan (2011)
  • Author(s): Tsunogaya,N.
  • Organizer: The 2011 Annual Meeting of the Korean Accounting Association(招待講演)
  • Place of Presentation: Jeju, Korea
• [Presentation] 国際会計の概念フレームワーク (2011)
  • Author(s): 佐藤倫正、角ヶ谷典幸ほか
  • Organizer: 国際会計研究学会第28回全国大会
  • Place of Presentation: 東京理科大学
• [Presentation] Economic Consequences of the New Lease Accounting Standard on Japanese Companies (2011)
  • Author(s): Kusano,M., Sakuma,Y., and Tsunogaya,N.
  • Organizer: The 12th Annual Meeting of the Asian Academic Ac-counting Association
  • Place of Presentation: Bali, Indonesia
• [Presentation] Dynamic Contextual Framework Concerning Global Convergence of Finan-cial Reporting: The Case of Japan (2011)
  • Author(s): Tsunogaya,N. and Patel,C.
  • Organizer: The 23rd Asian Pacific Conference on International Accounting Issues
  • Place of Presentation: Beijing, China
• [Book] 「デリバティブ」「リース」佐藤信彦,河﨑照行,齋藤真哉,柴健次,高須教夫,松本敏史,秋葉賢一,梅原秀継,荻原正佳,神谷健司,兼田克幸,小賀坂敦,田代樹彦,角ヶ谷典幸『財務会計論・II応用論点編(第7版)』 (2014)
  • Author(s): 角ヶ谷典幸
  • Publisher: 中央経済社
• [Book] 財務会計論・II応用論点編（第7版） (2014)
  • Author(s): 佐藤信彦, 河﨑照行, 齋藤真哉, 柴健次, 高須教夫, 松本敏史, 秋葉賢一, 梅原秀継, 荻原正佳, 神谷健司, 兼田克幸, 小賀坂敦, 田代樹彦, 角ヶ谷典幸
  • Total Pages: 61
  • Publisher: 中央経済社
• [Book] 公正価値会計のフレームワーク(原書 : Nissim, D. and Penman, S., Principles for the Application of Fair Value Accounting, White Paper No.2, Columbia Business School, 2008) (2012)
  • Author(s): 角ヶ谷典幸・赤城諭士共訳
  • Publisher: 中央経済社
• [Book] 「認識と測定」柴健次編著『IFRS教育の基礎研究』 (2012)
  • Author(s): 角ヶ谷典幸
  • Publisher: 創成社
• [Book] 『公正価値会計のフレームワーク』(原書：Nissim,D. and S.Penman, Principles for the Application of Fair Value Accounting, White Paper No.2, Columbia Business School, 2008) (2012)
  • Author(s): 角ヶ谷典幸・赤城諭士共訳
  • Publisher: 中央経済社