Issues Affecting Decisions on Mandatory Adoption of International Financial Reporting Standards (IFRS) in Japan
Issues Affecting Decisions on Mandatory Adoption of International Financial Reporting Standards (IFRS) in Japan
复制标题
影响日本强制采用国际财务报告准则（IFRS）决定的问题
DOI：
10.1108/aaaj-07-2014-1765
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发表时间：
2016
期刊：
影响因子：
--
通讯作者：
N.
中科院分区：
文献类型：
--
作者：
Tsunogaya;N.
目的--本文的目的是探讨2009年至2013年期间，日本企业会计理事会（BAC）内部各利益相关者团体对强制采用国际财务报告准则的支持程度和主张是否存在差异。设计/方法/途径--本研究通过对BAC相关会议的内容进行分析，并参照Gernon和Wallace（1995）的会计生态框架，对日本采用IFRS的争论进行了严谨而全面的分析。时间序列分析是专门适用于解开连续或不连续模式的BAC成员的statements.Findings-结果表明，显着较高的水平不赞成强制采用IFRS的代表从会计学者，制造业，金融服务厅比那些从日本注册会计师协会。此外，2009年不赞成强制采用《国际财务报告准则》的比例低于2012年和2013年。研究限制/影响-本研究的结果表明，会计研究将通过对全球化的社会学背景进行客观和批判性的审查来加强独创性/价值-这项研究的结果将提供有关可能的答案，可能的，通过分析咨询委员会成员发言中提出的某些模式的原因和后果，了解全球化（趋同）进程的各种有利方面。
Purpose– The purpose of this paper is to explore whether there are differences in either the level of support for the mandatory adoption of International Financial Reporting Standards or the arguments made by various stakeholder groups within Japan’s Business Accounting Council (BAC) during different time periods from 2009 to 2013.Design/methodology/approach– Using a content analysis of related BAC meetings and referring to Gernon and Wallace’s (1995) accounting ecology framework, this study provides rigorous and holistic insights into the debates concerning the adoption of IFRS in Japan. Time-series analyses are specifically applied to unravel continuous or discontinuous patterns of BAC members’ statements.Findings– The results indicated significantly higher levels of disapproval of mandatory adoption of IFRS by representatives from accounting academics, manufacturing industry, and the Financial Services Agency than by those from the Japanese Institute of Certified Public Accountants. Also, a lower level of disapproval of mandatory adoption of IFRS was found in 2009 than in 2012 and 2013. The results further demonstrated that diversity of opinions and arguments existed in different stakeholder groups as well as in different time periods.Research limitations/implications– The findings of this study suggest that accounting research will be enhanced by an objective and critical examination of the sociological context of the globalization (convergence) process.Originality/value– The results of this study will provide answers related to the possible, probable, and desirable aspects of the globalization (convergence) process by unraveling the causes and consequences of certain patterns presented in BAC members’ statements.