A Critical Examination of Accounting Regulation in Japan
A Critical Examination of Accounting Regulation in Japan
复制标题
日本会计监管的批判性审视
DOI：
10.1108/09513579010141086
复制
发表时间：
1990
期刊：
影响因子：
--
通讯作者：
Y. Hara
中科院分区：
文献类型：
--
作者：
T. Oguri;Y. Hara
本文对日本的会计监管进行了批判性的概述。分析了日本会计管制的结构和功能，探讨了日本独特的会计管制形式的主要因素。日本会计监管中的问题被确定，并被视为反映了国家的政治和社会经济生活的系统性特征。
A critical overview is given of accounting regulation in Japan. The structure and functions of Japanese accounting regulation are analysed, and the principal factors leading to Japan′s unique form of regulation are discussed. Problems in Japanese accounting regulation are identified and are seen to reflect the systemic characteristics of the political and socioeconomic life of the nation.