The Effects, Costs and Benefits Studies on Global Accounting Standards: A Cross-national Research

2016 Fiscal Year Final Research Report

• Project/Area Number: 25301036
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Partial Multi-year Fund
• Section: 海外学術
• Research Field: Accounting
• Research Institution: Kyushu University
• Principal Investigator: Ozu Chikako 九州大学, 経済学研究科(研究院), 准教授 (30214167)
• Co-Investigator(Kenkyū-buntansha): 永田 京子 東京工業大学, 社会理工学研究科, 准教授 (10345366) ; 仲尾次 洋子 名桜大学, 国際学部, 准教授 (20320533) ; 山田 康裕 立教大学, 経済学部, 教授 (20335160) ; 岡田 裕正 長崎大学, 経済学部, 教授 (40201983) ; 中村 美保 大分大学, 経済学部, 准教授 (60381026) ; 渡邉 雅雄 明治大学, その他の研究科, 准教授 (60406361) ; 潮崎 智美 九州大学, 経済学研究科(研究院), 准教授 (70336072) ; 辻川 尚起 兵庫県立大学, 経営学部, 准教授 (50346631)
• Research Collaborator: GRAY Sidney J. シドニー大学, ビジネススクール, 教授 ; RAM Ronita 英国レディング大学, ヘンリービジネススクール, 講師
• Project Period (FY): 2013-04-01 – 2017-03-31
• Keywords: グローバル企業 / 財務報告 / IFRSの適用 / エフェクト / コスト・ベネフィット / フィールド調査

Outline of Final Research Achievements

This project focused on the effects of IFRS implementation in Japan and the selected countries. The findings are as follows: 1.IFRS adoption continues to be a controversial issue in Japan. Most importantly, our research shows that a significant percentage of financial statement preparers consider the costs of IFRS adoption to have major impact. The benefits of IFRS, on the other hand, were perceived to be moderate in overall terms by the large majority of preparers. 2.Based on the documents analysis and fieldwork, the implementation of IFRS for SMEs made complex impacts on the policy setters, namely in Australia and Germany. This result suggests further discussions or even a discret application for a Japanese adoption policy. As is observed in European context, the evidence-based ‘ex-ante’ accounting standard setting process likely to be a new yardstick.

Free Research Field

国際会計