| Budget Amount *help |
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2013: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
|
|---|
| Outline of Final Research Achievements |
The institutional change in accounting has been deeply influenced not only by current information needs, but also by traditional thoughts of accounting, such as the one presented in the Accounting Principles for Business Enterprises. In Japan, that has resulted in complicated accounting system that consists of hybrid of many heterogeneous elements. The symbolic phenomenon is the coexistence of four different sets of accounting standards, one of which each listed company is allowed to choose for their financial reporting purpose. The more the progress has been made toward international convergence of accounting standards, the bigger the divergence of local standards has become here. This study analyzes diversity and dynamism of accounting institutions by applying the basic concepts of “institutional complementarity” and “historical path dependency” formulated in the Comparative Institutional Analysis.
|
