Accounting Regulation in Japan: Evolution and Development from 2001 to 2015

ISBN-13: 9781032089379 / Angielski / Miękka / 2021 / 108 str.

Yoshihiro Tokuga

Opis

This concise study constructs a historical narrative of the interplay between accounting standards in Japan and theories of regulation. It examines the coexistence of four sets of accounting standards in Japan and explores the significance that each set of standards has through the lens of theories of regulation.

Spis treści

Introduction 1. Background 2. Accounting regulation in Japan 3. Interplay between Japan’s accounting standards and theories of regulation. Conclusions

O autorze

Masatsugu Sanada, PhD, joined Kyoto Tachibana University in April 2019 as Associate Professor in Accounting, Faculty of Contemporary Business, having previously been Associate Professor at Shujitsu University. Sanada entered the Graduate School of Economics at Kyoto University as a mature student and obtained his PhD in 2012.

Yoshihiro Tokuga, PhD, is Professor of Accounting at the Graduate School of Management, Kyoto University. He is President of the Japan Accounting Association, former President of Asian Academic Accounting Association, and former Vice-President of International Association of Accounting Education and Research. He also serves as the Chairman of Business Accounting Council of the Financial Services Agency of Japan.