2013 Fiscal Year Final Research Report
An experimental comparative institutional analysis for accounting strategy on global convergence
| Project/Area Number |
23653118
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Doshisha University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
UEEDA Masayuki 青山学院大学, 経営学部, 准教授 (20367684)
MIZUTANI Satoru 帝塚山大学, 経営学部, 准教授 (70461853)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 会計制度 / 国際会計基準 / コンバージェンス / ゲーム理論 / 実験経済学 |
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| Research Abstract |
The purpose of this study is to examine the economic consequences of global accounting convergence and to reveal the role of Japanese accounting standard setter, using the new social approach of experimental comparative institutional analysis. The results of our study are as follows: First, under the condition that there is no difference among the accounting institutions, the movement towards convergence of International Financial Reporting Standards would finally come to an end. Second, though the IFRS is the only high quality standard set in the world, the movement towards convergence would also come to an end. Third, for global accounting convergence, the concept of correlated equilibrium of game theory would anticipate that the some optimal enforcement system facilitates global convergence.
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