The role of local accounting standard setters in institutional complexity: ‘Explosion’ of local standards in Japan
The role of local accounting standard setters in institutional complexity: ‘Explosion’ of local standards in Japan
复制标题
地方会计准则制定者在制度复杂性中的作用：日本地方准则的“爆炸”
DOI：
10.1108/aaaj-01-2016-2375
复制
发表时间：
2017
期刊：
影响因子：
--
通讯作者：
S. and Endo T
中科院分区：
文献类型：
--
作者：
Matsubara;S. and Endo T
本文的目的是定位在制度复杂性的地方标准制定者的作用，在那里的变化和连续性的压力并存的多种来源。现有的研究并没有充分探讨这一点，因为它往往说明了一个特定的解释，有关某些会计准则占上风的方式随着时间的推移（Archelet等人，二〇一一年; Murphy and O 'Connell，2013; Young，2014）.设计/方法/途径通过制度复杂性和翻译的概念，对日本的经验进行了实证性的考察和批判，这些概念规定了当地环境下会计准则名称和实践类型之间的关系。（Czarniawska和Sevón，1996，2005; Erlingsdóttfr和Lindberg，2005; Røvik，2016; Sahlin和Wedlin，2008）。数据来源是文本制作（2001年和2015年之间）由当地会计准则制定者和相关组织，代表企业，注册会计师和监管机构，分别。FindingsThe当地会计准则制定者在日本暴露于变化和维护之间的竞争压力，这是翻译的标准制定者在日本。因此，翻译导致了“爆炸”的地方会计准则（“纯”国际财务报告准则（IFRS），日本公认会计原则（GAAP），修改后的IFRS和美国公认会计原则）。独创性/valueThis本文是第一次尝试系统地研究机构的复杂性下的本地标准制定者的作用。它说明了制度的复杂性是如何转化为不同的结果对以前的研究表明，特定的会计准则的多种解释最终合并成一个特定的假设。
PurposeThe purpose of this paper is to locate the role of local standard setters in institutional complexity, where multiple sources of pressure for change and continuity coexist. The existing research does not fully explore this since it tends to illustrate the way in which a particular interpretation concerning certain accounting standards prevails over time (Archelet al., 2011; Murphy and O’Connell, 2013; ; Young, 2014).Design/methodology/approachIt empirically examines and critiques the Japanese experience through the concepts of institutional complexity and translation that specify the relationship between the name and types of practice of accounting standards in the local context (Czarniawska and Sevón, 1996, 2005; Erlingsdóttfr and Lindberg, 2005; Røvik, 2016; Sahlin and Wedlin, 2008). Data sources are texts produced (between 2001 and 2015) by the local accounting standard setter and relevant organisations that represent firms, the certified public accountants and regulatory agency, respectively.FindingsThe local accounting standard setter in Japan was exposed to competing pressures between change and maintenance, which was translated by the standard setter in Japan. Consequently, the translation led to an “explosion” of local accounting standards (“pure” International Financial Reporting Standards (IFRS), Japanese Generally Accepted Accounting Principles (GAAP), modified IFRS and US GAAP).Originality/valueThis paper is the first attempt to systematically examine the role of a local standard setter under institutional complexity. It illustrates how institutional complexity is turned into divergent outcomes against the assumption of previous research that indicates multiple interpretations of particular accounting standards finally merging into a specific one.