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Research on National Accounting Strategy and Institutional Design with adopting IFRS

Research Project

Project/Area Number 24530588
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKwansei Gakuin University

Principal Investigator

HIRAMATSU Kazuo  関西学院大学, 商学部, 教授 (40098364)

Project Period (FY) 2012-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
Budget Amount *help
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2014: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
KeywordsIFRS(国際会計基準) / 国家会計戦略 / 会計制度設計 / 国際会計基準(IFRS) / 国際会計基準 / 中小企業版IFRS / IFRSの任意適用 / 会計戦略
Outline of Final Research Achievements

Japan is required to make a rapid response to IFRS-centered international standardization in the area of accounting. However, Japan did no (or could not) take initiatives to the standardization. Now Japan must face up to the accounting international standardization with its own perspective (with national accounting strategy, and with national accounting system to match our business custom, culture and regulations), and this is the way to open the future of Japanese accounting.
Now that Japan cannot avoid to properly respond to various aspects of international standardization in accounting areas, it was indicated that Japanese way to respond to the issue is to make a distinction between the firms which should accept the international standardization and the firms which do not have to accept it. It was also indicated that fostering global accountants is an important issue.

Report

(5 results)
  • 2015 Annual Research Report   Final Research Report ( PDF )
  • 2014 Research-status Report
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (46 results)

All 2016 2015 2014 2013 2012 Other

All Journal Article (32 results) (of which Peer Reviewed: 1 results) Presentation (8 results) (of which Int'l Joint Research: 2 results,  Invited: 8 results) Book (6 results)

  • [Journal Article] 見果てぬ夢2016

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 361 Pages: 15-15

    • Related Report
      2015 Annual Research Report
  • [Journal Article] コーポレートガバナンスと社外取締役2015

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 358 Pages: 18-18

    • Related Report
      2015 Annual Research Report
  • [Journal Article] 不正会計問題に思う2015

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 359 Pages: 14-14

    • Related Report
      2015 Annual Research Report
  • [Journal Article] 会計領域における国際標準化2015

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 360 Pages: 18-18

    • Related Report
      2015 Annual Research Report
  • [Journal Article] 世界会計学会(IAAER)フィレンツェ会議を終えて2015

    • Author(s)
      平松一夫
    • Journal Title

      企業会計

      Volume: 67 Pages: 14-20

    • NAID

      40020309830

    • Related Report
      2014 Research-status Report
  • [Journal Article] 世界会計学会の会長を終えて2015

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 357 Pages: 18-18

    • Related Report
      2014 Research-status Report
  • [Journal Article] グローバル会計人材の育成~世界における日本の役割2014

    • Author(s)
      平松一夫
    • Journal Title

      季刊会計基準

      Volume: 46 Pages: 2-6

    • Related Report
      2014 Research-status Report
  • [Journal Article] 統合報告書の登場2014

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 354 Pages: 16-16

    • Related Report
      2014 Research-status Report
  • [Journal Article] 統合報告書~企業報告の新動向2014

    • Author(s)
      平松一夫
    • Journal Title

      Profession Journal

      Volume: 64

    • Related Report
      2014 Research-status Report
  • [Journal Article] 待機合格者問題が解消された今こそ取り組むべき課題2014

    • Author(s)
      平松一夫
    • Journal Title

      Profession Journal

      Volume: 68

    • Related Report
      2014 Research-status Report
  • [Journal Article] 英語による会計学文献を出版する意義2014

    • Author(s)
      平松一夫
    • Journal Title

      Profession Journal

      Volume: 73

    • Related Report
      2014 Research-status Report
  • [Journal Article] 日本再生ビジョンとIFRS2014

    • Author(s)
      平松一夫
    • Journal Title

      Profession Journal

      Volume: 77

    • Related Report
      2014 Research-status Report
  • [Journal Article] "2つの"中小企業会計基準が抱えるジレンマ2014

    • Author(s)
      平松一夫
    • Journal Title

      Profession Journal

      Volume: 82

    • Related Report
      2014 Research-status Report
  • [Journal Article] IES(国際会計教育基準)が日本に求めること2014

    • Author(s)
      平松一夫
    • Journal Title

      Profession Journal

      Volume: 85

    • Related Report
      2014 Research-status Report
  • [Journal Article] 修正国際基準(公開草案)の意義と3つの疑問2014

    • Author(s)
      平松一夫
    • Journal Title

      Profession Journal

      Volume: 89

    • Related Report
      2014 Research-status Report
  • [Journal Article] のれんの会計処理をめぐる経緯2014

    • Author(s)
      平松一夫
    • Journal Title

      Profession Journal

      Volume: 94

    • Related Report
      2014 Research-status Report
  • [Journal Article] 世界会計学会(IAAER)の存在意義2014

    • Author(s)
      平松一夫
    • Journal Title

      Profession Journal

      Volume: 98

    • Related Report
      2014 Research-status Report
  • [Journal Article] IFRSによる日本再生2014

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 355 Pages: 10-10

    • Related Report
      2014 Research-status Report
  • [Journal Article] Accounting Standards for SMEs in Japan2014

    • Author(s)
      平松一夫
    • Journal Title

      The Messenger of Professional Accountants

      Volume: 4-6 Pages: 22-28

    • Related Report
      2014 Research-status Report
  • [Journal Article] 修正国際基準(案)の公表2014

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 356 Pages: 20-20

    • Related Report
      2014 Research-status Report
  • [Journal Article] サービス業の海外進出と会計人材2014

    • Author(s)
      平松一夫
    • Journal Title

      会報(大阪簿記会計学協会)

      Volume: 59 Pages: 1-2

    • Related Report
      2014 Research-status Report
  • [Journal Article] 日本の会計について思う【第1回】IFRS任意適用拡大への期待2014

    • Author(s)
      平松一夫
    • Journal Title

      Profession Journal

      Volume: 52

    • Related Report
      2013 Research-status Report
  • [Journal Article] 日本の会計について思う【第2回】日本にも国家会計戦略を2014

    • Author(s)
      平松一夫
    • Journal Title

      Profession Journal

      Volume: 56

    • Related Report
      2013 Research-status Report
  • [Journal Article] 日本の会計について思う【第3回】世界、アメリカ、日本の会計学会2014

    • Author(s)
      平松一夫
    • Journal Title

      Profession Journal

      Volume: 62

    • Related Report
      2013 Research-status Report
  • [Journal Article] Students' Motivation to Study Accounting Subjects: Difference Between Japan and Indonesia2013

    • Author(s)
      Masako Saito, Sekar Mayangsari, and Kazuo Hiramatsu
    • Journal Title

      Journal of Modern Accounting and Auditing

      Volume: Volume 9, Number 8 Pages: 1018-1031

    • Related Report
      2013 Research-status Report
    • Peer Reviewed
  • [Journal Article] IFRSアドプションの先送りに見る日本の会計戦術2013

    • Author(s)
      平松一夫
    • Journal Title

      青山経営論集

      Volume: 第48巻第2号 Pages: 49-61

    • Related Report
      2013 Research-status Report
  • [Journal Article] 日本の会計人に対する世界会計学会の示唆2013

    • Author(s)
      平松一夫
    • Journal Title

      会計・監査ジャーナル

      Volume: 696 Pages: 2-3

    • Related Report
      2013 Research-status Report
  • [Journal Article] 国益を守るためのIFRS適用の拡大2013

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 351 Pages: 12-12

    • Related Report
      2013 Research-status Report
  • [Journal Article] IFRS適用で国益を守る方法2013

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 353 Pages: 23-23

    • Related Report
      2013 Research-status Report
  • [Journal Article] 会計のもう一つの国際化:国際教育基準2012

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 第346号 Pages: 16-16

    • Related Report
      2012 Research-status Report
  • [Journal Article] グローバル化が進む韓国会計学会2012

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 第347号 Pages: 12-12

    • Related Report
      2012 Research-status Report
  • [Journal Article] 公正価値会計への警鐘2012

    • Author(s)
      平松一夫
    • Journal Title

      兵庫経協

      Volume: 第349号 Pages: 20-20

    • Related Report
      2012 Research-status Report
  • [Presentation] Presentation in Profit or Loss and OCI : from a Japanese point of view2015

    • Author(s)
      Hiramatsu, K.
    • Organizer
      American Accounting Association 2015 Annual Meeting
    • Place of Presentation
      Chicago, USA
    • Year and Date
      2015-08-11
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research / Invited
  • [Presentation] 国際標準化と会計及び会計学の将来2015

    • Author(s)
      平松一夫
    • Organizer
      国際会計研究学会、第6回西日本部会
    • Place of Presentation
      熊本学園大学
    • Year and Date
      2015-08-01
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] The Implications of International Education Standards2015

    • Author(s)
      Hiramatsu, K.
    • Organizer
      SAAA & IAAER 2015 Conference
    • Place of Presentation
      East London, South Africa
    • Year and Date
      2015-07-01
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research / Invited
  • [Presentation] 国際会計基準(IFRS)をめぐるわが国の対応2014

    • Author(s)
      平松一夫
    • Organizer
      国際ビジネス研究学会第21回全国大会
    • Place of Presentation
      北海学園大学
    • Year and Date
      2014-11-03
    • Related Report
      2014 Research-status Report
    • Invited
  • [Presentation] Accounting Stadards for SMEs in Japan2014

    • Author(s)
      平松一夫
    • Organizer
      NIPA-IAAER VIIIth Inter-national Scientifically-Practical Conference
    • Place of Presentation
      Samarskaya Guveruskaya Duma, Samara,Russia
    • Year and Date
      2014-07-03
    • Related Report
      2014 Research-status Report
    • Invited
  • [Presentation] IFRS Incorporation in Japan: How to Expand the Voluntary Application

    • Author(s)
      Kazuo Hiramatsu
    • Organizer
      The 8th International Conference on Accounting and Management Information Systems (AMIS IAAER 2013)
    • Place of Presentation
      Bucharest, Romania
    • Related Report
      2013 Research-status Report
    • Invited
  • [Presentation] International Education Standards: CPD Guideline for Professional Auditors

    • Author(s)
      Kazuo Hiramatsu
    • Organizer
      The 14th Annual Conference, KibR (Krajowa Izba Bieglych Rewidentow, National Chamber of Statutory Auditors)
    • Place of Presentation
      Jachranka, Poland
    • Related Report
      2013 Research-status Report
    • Invited
  • [Presentation] The Raison D'etre of IAAER:Diversity and Collaboration

    • Author(s)
      Kazuo Hiramatsu
    • Organizer
      International Accounting Section of the American Accounting Association jointly with International Aassociation for Accounting Education and Research
    • Place of Presentation
      San Antonio, Texas, USA
    • Related Report
      2013 Research-status Report
    • Invited
  • [Book] インドネシアの会計教育2015

    • Author(s)
      齋藤雅子、セカール マヤングサリ、平松一夫
    • Total Pages
      220
    • Publisher
      中央経済社
    • Related Report
      2015 Annual Research Report
  • [Book] IFRS国際会計基準の基礎(第4版)2015

    • Author(s)
      平松一夫監修、齋藤真哉・阪智香編
    • Total Pages
      336
    • Publisher
      中央経済社
    • Related Report
      2014 Research-status Report
  • [Book] 会計学の研究方法2015

    • Author(s)
      平松一夫監訳
    • Total Pages
      324
    • Publisher
      中央経済社
    • Related Report
      2014 Research-status Report
  • [Book] 体系現代会計学 第4巻/会計基準化のコンバージェンス2014

    • Author(s)
      平松一夫・辻山栄子責任編集
    • Total Pages
      380
    • Publisher
      中央経済社
    • Related Report
      2014 Research-status Report
  • [Book] IFRS国際会計基準の基礎(第3版)2013

    • Author(s)
      平松一夫監修、斎藤真哉・阪智香編
    • Total Pages
      336
    • Publisher
      中央経済社
    • Related Report
      2013 Research-status Report
  • [Book] IFRS国際会計基準の基礎(第2版)2012

    • Author(s)
      平松一夫監修
    • Total Pages
      328
    • Publisher
      中央経済社
    • Related Report
      2012 Research-status Report

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Published: 2013-05-31   Modified: 2019-07-29  

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