2015 Fiscal Year Final Research Report
Comparative Research Methodology on the premise that Accounting Standards covaries with Their Infrastructures
| Project/Area Number |
26590079
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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 | Kyoto University |
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Principal Investigator |
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| Co-Investigator(Renkei-kenkyūsha) |
SANADA Masatsugu 就実大学, 経営学部, 准教授 (90636911)
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| Project Period (FY) |
2014-04-01 – 2016-03-31
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| Keywords | 会計基準 / 会計インフラストラクチャ / 共変化 / 比較研究方法 / ポスト・コンティンジェンシー理論 |
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| Outline of Final Research Achievements |
The purpose of this study is to establish a new analytical framework and methodology in international accounting studies. First, we have succeeded to theoretically identify the interrelationship between accounting standards and accounting infrastructures in which both define and change each other as co-evolution drawing on the new institutional economics. Second, we find that DID analysis still could not clarify the causal mechanism in which accounting infrastructure is relating and we need to conduct an in-depth case analysis simultaneously. For that purpose, we find process-tracing approach has a lot of possibilities to achieve our purpose. Finally, we find we can better understand current status of international accounting where the difference and harmonization in accounting standards and the continuity and discontinuity in accounting infrastructure coexist, with integrating empirical study and case analysis.
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| Free Research Field |
社会科学
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