Comparative Institutional Analysis of Accounting System and Its Theorization

2015 Fiscal Year Final Research Report

• Project/Area Number: 25380596
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Kyoto University
• Principal Investigator: Fujii Hideki 京都大学, 経済学研究科(研究院), 教授 (80173392)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 会計システム / 国際会計基準 / 資産負債アプローチ / 非営利組織会計 / 比較制度分析

Outline of Final Research Achievements

The institutional change in accounting has been deeply influenced not only by current information needs, but also by traditional thoughts of accounting, such as the one presented in the Accounting Principles for Business Enterprises. In Japan, that has resulted in complicated accounting system that consists of hybrid of many heterogeneous elements. The symbolic phenomenon is the coexistence of four different sets of accounting standards, one of which each listed company is allowed to choose for their financial reporting purpose. The more the progress has been made toward international convergence of accounting standards, the bigger the divergence of local standards has become here. This study analyzes diversity and dynamism of accounting institutions by applying the basic concepts of “institutional complementarity” and “historical path dependency” formulated in the Comparative Institutional Analysis.

Free Research Field

財務会計