2013 Fiscal Year Final Research Report
A study on standards-setting bahavior of accounting standard setters
| Project/Area Number |
23530590
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | University of Nagasaki |
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Principal Investigator |
OGATA Kensuke 長崎県立大学, 経済学部, 教授 (20347694)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 会計基準設定 / 会計規制 / FASB / IASB / 社会ネットワーク分析 / 組織存続の論理 |
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| Research Abstract |
We executed three verification with regards to standard-setting activities of accounting standard-setters. First is the verification of the activities of the US standard-setter, FASB, and the global setter, IASB, in the late 2000s; second is the successive activities of FASB from its foundation (1973) to 2010; and third is the successive activities of IASB from its foundation (2001) to 2010. According to these verification, it is found that the standard-setter may produce a strategy, reorganize its organizational structure, and take actions, depending on its own recognition of domain where it is located in.
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