| Project/Area Number |
26285100
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Partial Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kyoto University |
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Principal Investigator |
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| Co-Investigator(Renkei-kenkyūsha) |
KATSO Yuko 学習院大学, 経済学部, 教授 (70327310)
SHUTO Akinobu 東京大学, 大学院経済学研究科, 准教授 (60349181)
OH Iku 関西学院大学, 国際学部, 教授 (40411061)
SHIOSAKI Tomomi 九州大学, 大学院経済学研究院, 准教授 (70336072)
MIYAUCHI Toshitake 追手門学院大学, 経営学部, 准教授 (90609158)
SANADA Masatsugu 就実大学, 経営学部, 准教授 (90636911)
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| Research Collaborator |
CHOI Jong-Seo 釜山国立大学, 経営大学, 教授
LIN Chan-Jane 国立台湾大学, 管理学部, 教授
ALBU Nadia ブカレスト経済大学, 会計経営情報学部, 教授
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥16,640,000 (Direct Cost: ¥12,800,000、Indirect Cost: ¥3,840,000)
Fiscal Year 2016: ¥5,590,000 (Direct Cost: ¥4,300,000、Indirect Cost: ¥1,290,000)
Fiscal Year 2015: ¥5,850,000 (Direct Cost: ¥4,500,000、Indirect Cost: ¥1,350,000)
Fiscal Year 2014: ¥5,200,000 (Direct Cost: ¥4,000,000、Indirect Cost: ¥1,200,000)
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| Keywords | 国際会計 / 比較会計 / 共進化 / 会計インフラストラクチャ / 研究方法論 / 国際会計基準 / 会計インフラ / コンティンジェンシー理論 |
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| Outline of Final Research Achievements |
The purpose of this research project is to examine research gaps in traditional international accounting studies and reconstruct new research framework and method.
Prior studies have such problems as they could not clearly distinguish time effects and implementation effects, and they could not capture the changes in accounting infrastructure. To overcome these problems, we succeed to identify the relationship in which accounting standards and its infrastructure influence and change each other as "co-evolution". Specifically, combining Difference-in-Difference (DID) technique and process-tracing method, we can comprehensively understand actual state of today's international accounting that international difference and harmonization of accounting standards coexist, and continuity and discontinuity of accounting infrastructure coincide.
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