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Interaction between de facto and de jure levels of accounting convergence

Research Project

Project/Area Number 26380606
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionNagoya University

Principal Investigator

Tsunogaya Noriyuki  名古屋大学, 経済学研究科, 教授 (80267921)

Project Period (FY) 2014-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywordsコンバージェンス / 日本の固有性 / 会計専門家の判断力
Outline of Final Research Achievements

The objective of this study is to investigate factors affecting global convergence of financial reporting and the decisions on the adoption of International Financial Reporting Standards (IFRS) in Japan using a variety of sources such as accounting standards (i.e., IFRS and Japanese generally accepted accounting principles), related literature and documents, as well as data obtained from questionnaire surveys and interviews.
Results show that the accounting system in Japan, which includes both accounting standard and practice levels, has gradually converged with those of Anglo-American countries. Nonetheless, significant differences still remain in terms of historical, organizational, societal, political, and economic environments. Importantly, Japan has adopted a cautious convergence approach, because it would be futile to adopt IFRS without adjusting for related infrastructures such as financial systems, governance structures, related laws, and auditing standards.

Report

(5 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (35 results)

All 2018 2017 2016 2015 2014 Other

All Int'l Joint Research (1 results) Journal Article (16 results) (of which Int'l Joint Research: 3 results,  Peer Reviewed: 10 results,  Acknowledgement Compliant: 9 results,  Open Access: 1 results) Presentation (17 results) (of which Int'l Joint Research: 7 results,  Invited: 5 results) Book (1 results)

  • [Int'l Joint Research] Macquarie University(Australia)

    • Related Report
      2017 Annual Research Report
  • [Journal Article] The Impact of Social Influence Pressures, Commitment, and Personality on Judgments by Auditors: Evidence from Japan2017

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Journal Title

      Journal of International Accounting Research

      Volume: 16-3 Pages: 17-34

    • Related Report
      2017 Annual Research Report 2016 Research-status Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] 国際財務報告基準第16号『リース』―シングルアプローチへの回帰を巡って―2017

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      税経通信

      Volume: 72-9 Pages: 151-160

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 財務報告(研究)におけるローカルとグローバル2017

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      會計

      Volume: 191-1 Pages: 1-14

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] 認識論・測定論の動向と課題2017

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      高橋和幸編著『企業会計システムの現状と展望』五紘舎

      Volume: - Pages: 146-160

    • Related Report
      2016 Research-status Report
  • [Journal Article] Economic Consequences of Changes in the Lease Accounting Standard: Evidence from Japan2016

    • Author(s)
      Masaki Kusano, Yoshihiro Sakuma, Noriyuki Tsunogaya
    • Journal Title

      Journal of Contemporary Accounting & Economics

      Volume: 12(1) Issue: 1 Pages: 73-88

    • DOI

      10.1016/j.jcae.2016.02.005

    • Related Report
      2016 Research-status Report 2015 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] Issues Affecting Decisions on Mandatory Adoption of International Financial Reporting Standards (IFRS) in Japan2016

    • Author(s)
      Tsunogaya, N.
    • Journal Title

      Accounting, Auditing & Accountability Journal

      Volume: 29 Issue: 5 Pages: 828-860

    • DOI

      10.1108/aaaj-07-2014-1765

    • Related Report
      2016 Research-status Report
    • Peer Reviewed
  • [Journal Article] Judgments of Auditors on “Principles” versus “Guidance” in Lease Accounting Standard: Evidence from Japan2016

    • Author(s)
      Tsunogaya, N., Sugahara, S., and Chand, P.
    • Journal Title

      Asian Review of Accounting

      Volume: 24 Issue: 3 Pages: 362-386

    • DOI

      10.1108/ara-09-2014-0101

    • Related Report
      2016 Research-status Report 2015 Research-status Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] 新たな会計(利益)観―ホーリスティック観―2016

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      産業経理

      Volume: 76-3 Pages: 57-66

    • Related Report
      2016 Research-status Report
  • [Journal Article] Issues Affecting Decisions on Mandatory Adoption of International Financial Reporting Standards (IFRS) in Japan2016

    • Author(s)
      Tsunogaya,N.
    • Journal Title

      Accounting, Auditing & Accountability Journal

      Volume: Forthcoming

    • Related Report
      2015 Research-status Report
    • Peer Reviewed
  • [Journal Article] Controversies over the Development of Japanese Modified International Standards (JMIS)2015

    • Author(s)
      Tsunogaya,N., and Tokuga,Y.
    • Journal Title

      Korean Accounting Review

      Volume: 40-2 Pages: 299-335

    • Related Report
      2015 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] Economic Impact of Capitalization of Operating Leases: Evidence from Japan2015

    • Author(s)
      Kusano,M., Sakuma,Y., and Tsunogaya,N.
    • Journal Title

      Corporate Ownership and Control Journal

      Volume: 12-4 Pages: 838-850

    • Related Report
      2015 Research-status Report 2014 Research-status Report
    • Peer Reviewed / Int'l Joint Research / Acknowledgement Compliant
  • [Journal Article] 日本におけるIFRS適用をめぐる見解の多様性―企業会計審議会の議事録の内容分析を手がかりにして―2015

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      国際会計研究学会年報

      Volume: 2014年度第1号

    • Related Report
      2015 Research-status Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] 日本のリース会計基準における「原則」と「ガイダンス」の有効性2015

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      會計

      Volume: 188-8 Pages: 23-37

    • Related Report
      2015 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] 会計観の変遷と収益・利益の認識・測定パターンの変化2015

    • Author(s)
      角ヶ谷典幸
    • Journal Title

      企業会計

      Volume: 67-9 Pages: 33-43

    • Related Report
      2015 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] Adoption of IFRS in Japan: Challenges and Consequences2015

    • Author(s)
      Tsunogaya,N., Hellmann,A., and Scagnelli,S.
    • Journal Title

      Pacific Accounting Review

      Volume: 27-1 Issue: 1 Pages: 3-24

    • DOI

      10.1108/par-11-2012-0056

    • Related Report
      2014 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] 日本におけるIFRS適用をめぐる見解の多様性―企業会計審議会の議事録の内容分析を手がかりにして―2015

    • Author(s)
      角ヶ谷 典幸
    • Journal Title

      国際会計研究学会年報

      Volume: 2014年度第1号

    • Related Report
      2014 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Presentation] Fair Value Accounting: Controversies over the Potential Mandatory Adoption of IFRS2017

    • Author(s)
      Tsunogaya,N., and Hellmann,A.
    • Organizer
      European Accounting Association
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] The Influence of External Foreign Pressures (Gaiatsu) and Internal Pressures (Naiatsu) on Japan’s Accounting Reforms since the Late 1990s2017

    • Author(s)
      Tsunogaya,N., and Patel,C.
    • Organizer
      American Accounting Association
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] The Impact of Social Influence Pressures, Commitments, and Cultural Value on Judgments of Auditors2016

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Maastricht, Netherlands
    • Year and Date
      2016-05-11
    • Related Report
      2015 Research-status Report
  • [Presentation] The Impact of Social Influence Pressures, Commitments, and Personalities of Auditors: Evidence from Japan2016

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Maastricht, Netherlands
    • Related Report
      2016 Research-status Report
    • Int'l Joint Research
  • [Presentation] 財務報告のローカルとグローバル2016

    • Author(s)
      角ヶ谷典幸
    • Organizer
      日本会計研究学会
    • Place of Presentation
      静岡市・グランシップ
    • Related Report
      2016 Research-status Report
    • Invited
  • [Presentation] 日本の会計専門家の判断特性―圧力、コミットメントおよびパーソナリティの影響―2016

    • Author(s)
      角ヶ谷典幸
    • Organizer
      日本会計研究学会・中部部会
    • Place of Presentation
      愛知学院大学
    • Related Report
      2016 Research-status Report
    • Invited
  • [Presentation] Economic Impacts of Capitalization of Operating Lease Transactions: Evidence from Japan2015

    • Author(s)
      Kusano,M., Sakuma,Y., and Tsunogaya,N.
    • Organizer
      American Accounting Association
    • Place of Presentation
      Chicago, USA
    • Year and Date
      2015-08-12
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Presentation] Economic Consequences of Changes in the Lease Accounting Standards: Evidence from Japan2015

    • Author(s)
      Kusano,M., Sakuma,Y., and Tsunogaya,N.
    • Organizer
      Journal of Contemporary Accounting and Economics Mid-Yar Symposium
    • Place of Presentation
      Tasmania, Australia
    • Year and Date
      2015-07-03
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Presentation] Diverse Views on Mandatory Adoption of IFRS in Japan2015

    • Author(s)
      Tsunogaya,N.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Glasgow, UK
    • Year and Date
      2015-04-30
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Presentation] Cultural Influence on Accountant’s Judgment for SMEs Accounting2015

    • Author(s)
      Sugahara,S., and Tsunogaya,N.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Glasgow, UK
    • Year and Date
      2015-04-30
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Presentation] Diverse Views On Mandatory Adoption Of IFRS In Japan2015

    • Author(s)
      Tsunogaya,N.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Glasgow, United Kingdom
    • Year and Date
      2015-04-30
    • Related Report
      2014 Research-status Report
  • [Presentation] Controversies over the Development of Japan’s Modified International Standards (JMIS)2015

    • Author(s)
      Tsunogaya,N., and Tokuga,Y.
    • Organizer
      Korean Accounting Review International Symposium
    • Place of Presentation
      Financial Supervisory Service, Seoul, Korea
    • Year and Date
      2015-03-31
    • Related Report
      2014 Research-status Report
    • Invited
  • [Presentation] Economic Consequences of Changes in the Lease Accounting Standard: Evidence from Japan2014

    • Author(s)
      Kusano,M., Sakuma,Y., and Tsunogaya,N.
    • Organizer
      Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Taipei, Taiwan
    • Year and Date
      2014-11-08
    • Related Report
      2014 Research-status Report
  • [Presentation] Determinants of the Decision on Mandatory Adoption of IFRS in Japan2014

    • Author(s)
      Tsunogaya,N.
    • Organizer
      The 2014 Confer-ence of Korean International Accounting Association
    • Place of Presentation
      Kyungsung University, Korea
    • Year and Date
      2014-11-08
    • Related Report
      2014 Research-status Report
    • Invited
  • [Presentation] IFRS適用をめぐる日本のステークホルダーの見解の多様性―企業会計審議会の議事録の内容分析を手がかりにして―2014

    • Author(s)
      角ヶ谷 典幸
    • Organizer
      国際会計研究学会・全国大会
    • Place of Presentation
      神戸学院大学
    • Year and Date
      2014-08-26
    • Related Report
      2014 Research-status Report
    • Invited
  • [Presentation] Perceptions of Professional Accountants on Lease Accounting Standard: Evidence from Japan2014

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Organizer
      American Accounting Association
    • Place of Presentation
      Atlanta, United States
    • Year and Date
      2014-08-05
    • Related Report
      2014 Research-status Report
  • [Presentation] Perceptions of Professional Accountants on Lease Accounting Standard: Evidence from Japan2014

    • Author(s)
      Tsunogaya,N., Sugahara,S., and Chand,P.
    • Organizer
      European Accounting Association
    • Place of Presentation
      Tallinn, Estonia
    • Year and Date
      2014-05-02
    • Related Report
      2014 Research-status Report
  • [Book] リース会計制度の経済分析2018

    • Author(s)
      佐藤行弘・河﨑照行・角ヶ谷典幸・加賀谷哲之・古賀裕也編著
    • Total Pages
      276
    • Publisher
      中央経済社
    • ISBN
      9784502250712
    • Related Report
      2017 Annual Research Report

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Published: 2014-04-04   Modified: 2019-03-29  

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