A study of institutional conflicts in adopting the IFRS in the EU and Germany

2015 Fiscal Year Final Research Report

• Project/Area Number: 25380609
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Kyushu University (2014-2015); Hiroshima City University (2013)
• Principal Investigator: Shiosaki Tomomi 九州大学, 経済学研究科(研究院), 准教授 (70336072)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: IFRS / EU会計 / ドイツ会計

Outline of Final Research Achievements

This study investigates institutional conflicts which have occurred since adopting the International Financial Reporting Standards (IFRS) in European and German accounting systems. The purpose is to find the reason why each jurisdiction has difficulty adopting the IFRS and other related global standards, especially the IFRS for Small and Medium-sized Enterprises (SMEs) and the International Standards of Auditing (ISA). It was concluded that local endemism still exists after adopting the IFRS, and that flexibility of institutional settings enables adaption to the dynamic global circumstance. From case studies in the EU and Germany, it was observed as an effective system that allows firms some options with accounting standards or accounting treatments at the institutional level.

Free Research Field

会計学