The impact of external pressures (gaiatsu) and internal pressures (naiatsu) on Japan's accounting reforms since the late 1990s
The impact of external pressures (gaiatsu) and internal pressures (naiatsu) on Japan's accounting reforms since the late 1990s
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20世纪90年代末以来外部压力（gaiatsu）和内部压力（naiatsu）对日本会计改革的影响
DOI：
10.1108/aaaj-05-2019-4013
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发表时间：
2020
期刊：
影响因子：
--
通讯作者：
Patel Chris
中科院分区：
文献类型：
--
作者：
Tsunogaya Noriyuki;Patel Chris
PurposeThe paper extends the literature by examining the impact of politics, conflicts and compromises resulting from external pressures (gaiatsu, 外圧) and internal pressures (naiatsu, 内圧) on the convergence and globalization of accounting and accountability in Japan.Design/methodology/approachUsing Japan as a case study, it is examined how and why the stimulus for significant accounting reforms arises, how the government manages and reacts to the powerful forces ofgaiatsuand how it balancesnaiatsuamong key stakeholders.FindingsThe ongoing changes in accounting regulations in Japan are neither the result of an unmediated response togaiatsunor the outcome ofnaiatsu. Rather, Japanese accounting changes are the consequence of complex external interactions and internal compromises. Specifically, Japan demonstrates a repetitive pattern of conflict management, which alters the domestic power balance based onnaiatsu, and forces the Japanese government to make compromises to policy changes initiated bygaiatsu.Research limitations/implicationsThe findings have implications for the development of accounting and accountability, the globalized business world and international accounting research because they challenge claims made by global standards setters that international standards such as International Financial Reporting Standards are superior, are built on so-called “best practices” and are relevant to all countries.Originality/valueInvoking the concepts ofgaiatsuandnaiatsuis a critical approach to understanding Japan's convergence toward economic liberalism and Anglo-American models of accounting and accountability.
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