A Research into Accounting Setting Body and Its Strategy: French Case Study

2016 Fiscal Year Final Research Report

• Project/Area Number: 25380603
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Kyushu University
• Principal Investigator: Ozu Chikako 九州大学, 経済学研究院, 准教授 (30214167)
• Project Period (FY): 2013-04-01 – 2017-03-31
• Keywords: 会計学 / フランスとグローバル化 / 財務報告 / 基準設定過程の複雑化

Outline of Final Research Achievements

This study reports an initiative and strategy of the accounting setting body adopted by the French Accounting Setting Body to gain control and effects over accounting setting process in international and European context. In France, a new agency was established, and since then, the strategic report demonstrates a unique opportunity to work with researchers. This initiative marks an interesting case study to encourage the evidence-based accounting setting nationally.

Free Research Field

国際会計