The Historical Development and Changing Processes of Corporate Reporting Systems in Japan

2020 Fiscal Year Final Research Report

• Project/Area Number: 18K01908
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Hitotsubashi University (2020); Nagoya University (2018-2019)
• Principal Investigator: TSUNOGAYA Noriyuki 一橋大学, 大学院経営管理研究科, 教授 (80267921)
• Project Period (FY): 2018-04-01 – 2021-03-31
• Keywords: 日本的会計制度 / グローバル化 / ローカル化 / 外圧 / 内圧 / IFRS

Outline of Final Research Achievements

The objective of this study is to investigate the interactive effect of globalization and localization on the accounting system and regulation in Japan. Specifically, this study focuses on the issues related to the historical development of accounting reforms, politics made within the meetings of Business Accounting Council, and accountants’professional judgments. To provide new insights into the field of international accounting research, this study uses sophisticated methodologies such as qualitative analysis (e.g. descriptive analysis, content analysis) and experiments.
Results show that the accounting system and regulation in Japan have gradually converged with those of Anglo-American models. Nonetheless, significant differences remain in terms of accounting practices level (de facto convergence level) that are caused by, for example, the differences in related infrastructures (e.g. financial systems, related laws) and professional judgments.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

本研究の学術的意義は、国際会計領域において先行研究が等閑視してきた諸問題、すなわち日本的会計制度はどのような形でグローバル化とローカル化の影響を受けて（あるいはそれらの影響を緩和させながら）形成されてきたのか、会計基準設定プロセスや会計人の判断力も含めて日本的会計制度にはどのような問題が内在しているのか、またそのような問題をいかに解決してきたのかといった問いに、精緻な分析手法を用いて解明しようと試み、国際会計領域に新たな知見を提供したことにある。