2017 Fiscal Year Final Research Report
Accounting standard-setting of the ASBJ in the ongoing globalization of accounting
Project/Area Number |
15K03779
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Accounting
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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)
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Project Period (FY) |
2015-04-01 – 2018-03-31
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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.
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Free Research Field |
会計規制
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