Accounting standard-setting of the ASBJ in the ongoing globalization of accounting

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K03779
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Osaka City University (2017); University of Nagasaki (2015-2016)
• Principal Investigator: Ogata Kensuke 大阪市立大学, 大学院経営学研究科, 准教授 (20347694)
• Project Period (FY): 2015-04-01 – 2018-03-31
• Keywords: 会計規制 / ASBJ / FASF / IASB / 会計の国際化 / 会計の政治化 / 会計基準設定プロセス

Outline of Final Research Achievements

This study clarifies that Japanese standard setter, Accounting Standards Board of Japan (ASBJ), in the medium-to-long-term, changed its standard-setting behaviors, by formulating its standard-setting strategies and its organizational structure, in response to its own recognition of regulatory environment. More specifically, the ASBJ changed from the "Captured" type of standard-setting behavior to the "Follow-Wind" type. However, additional inspection is necessary, because the ASBJ's behavior during the period from 2009 to 2012 could not be completely explained, from the environment-strategy-structure perspective, due to a sudden change in the environment during the period.

Free Research Field

会計規制