| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Outline of Final Research Achievements |
This study investigates institutional conflicts which have occurred since adopting the International Financial Reporting Standards (IFRS) in European and German accounting systems. The purpose is to find the reason why each jurisdiction has difficulty adopting the IFRS and other related global standards, especially the IFRS for Small and Medium-sized Enterprises (SMEs) and the International Standards of Auditing (ISA). It was concluded that local endemism still exists after adopting the IFRS, and that flexibility of institutional settings enables adaption to the dynamic global circumstance. From case studies in the EU and Germany, it was observed as an effective system that allows firms some options with accounting standards or accounting treatments at the institutional level.
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