An International Comparative Study of the Impacts of Government on corporate Behaviors

政府对企业行为影响的国际比较研究

• 批准号: 62450077
• 负责人: KIKUCHI Toshio
• 金额: $ 3.01万
• 依托单位: NIHON UNIVERSITY
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for General Scientific Research (B)
• 财政年份: 1987
• 资助国家: 日本
• 起止时间: 1987 至 1988
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-62450077/
• 关键词: government regulation; regulation of accounting; legal department; compliance; off-balance sheet; 意思決定; 規制による事務量負担; ロビイング活動; 戦略; 規制による計画の遅延; 多国籍企業; オフバランスシート; 組織

This project aims to provide a fresh view on how governmental regulations impact on corporate behavior patterns. We collected and analyzed information concerning the diverse influence regulations have over business activities. In 1988, questionnaires were sent to a selection of american, British and Japanese firms -- and, the response to that survey provided useful data on how regulations sway corporate decisions and policies in each of those three countries. The international differences in the impacts regulations exert on corporate behavior and how those differences, in turn, influence international competitiveness come under our review. The studies reported by our investigators focus on the following themes: 1) Changing the structure of corporate organization through regulations, 2) Influence of regulations on corporate financial and accounting policies, 3) International comparison of regulations governing accounting and auditing in smalland medium-size companies, 4) U.S. federal regulations dealing with automobile manufacturers and their technologies; government regulation, regulation of accounting, legal departemtn, compliance, off-balance sheet, decision making.

该项目旨在为政府法规如何影响企业行为模式提供一个新的视角。我们收集并分析了有关法规对商业活动的各种影响的信息。1988年，我们向美国、英国和日本的一些公司发送了调查问卷，对调查的回应提供了有用的数据，说明了监管如何影响这三个国家的公司决策和政策。法规对企业行为影响的国际差异，以及这些差异如何反过来影响国际竞争力，将在我们的审查范围内。我们的调查人员报告的研究集中在以下主题：1)通过法规改变公司组织结构，2)法规对公司财务和会计政策的影响，3)中小型公司会计和审计法规的国际比较，4)美国联邦法规处理汽车制造商及其技术；政府监管、会计监管、法律部门、合规、表外、决策。

项目成果

Motoki,Takeuchi: "The Corporate Organization and Product Strategy in the International Automobile Industry" KEIZAI SHUSHI. 58-No.4. 1-51 (1989)

竹内元树：《国际汽车工业的企业组织与产品战略》KEIZAI SHUSHI。

田中健二: 会計学研究. 33. 29-37 (1987)

田中贤治：会计研究 33. 29-37 (1987)。

Toshio,Kikuchi: "Corporate Organization and Government Regulations--Impacts of Regulations on Organizational Structures" Waseda Business Review. 14. 153-170 (1989)

菊地俊夫：“公司组织和政府法规——法规对组织结构的影响”早稻田商业评论。

Kenji,Tanaka: "Accounting and Auditing Regulations for Amall and Medium-Sized Companies" Journal of Business Research. No.8. 63-77 (1988)

Kenji,Tanaka：“中小型公司的会计和审计规定”商业研究杂志。

菊地敏夫: 経済集志(日本大学経済学研究会発行). 59. (1988)

菊地敏夫：经济文集（日本大学经济研究组出版）59。（1988）。