Study on the outsourcing of accounting standard setting
| Project/Area Number |
24530563
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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 | Kyushu University |
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Principal Investigator |
OISHI Keiichi 九州大学, 経済学研究科(研究院), 教授 (10284605)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2014: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2013: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 会計規制 / 会計基準設定 / アウトソース |
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| Outline of Final Research Achievements |
In the 1930s the United States, SEC granted the accounting standard-setting authority by laws. But SEC gave up establishing accounting standards by itself because of the lack of resources, and pressured the accounting profession to be the accounting standard-setters. Thus, SEC became "endorser and enforcer", and the "outsourcing of accounting standard-setting" regime was established. Currently, similar outsourcing occurs internationally. IASB has selected the "independence" and "expertise" rather than "representativeness" as a source of its legitimacy. This is an important factor that many countries and regions, and even the network of international financial regulation outsource the accounting standard-setting to IASC.
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Report
(4 results)
Research Products
(4 results)
