Comparative Institutional Analysis of Accounting System Changes and Perspective towards Evolutionary Accounting

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Main purposes of this study are as follows ; (1)to make clear the nature of changing process of accounting as an "institution" from the viewpoint of Comparative Institutional Analysis, (2)and to clarify the peculiar law underlying changes in accounting system and regulation depending on the current research results of evolutionary economics. For these purposes, we study, as topics, the process of international accounting harmonization in E.U. Countries especially in France, and the reformation of accounting system in the gevernmental and not-for-profit organizations in Japan.Just like Japan, France has had their tradition of accounting regulation driven by public sector based on the written law. But facing up to the international accounting harmonization, or rather convergence of accounting standards, they are obliged to take some steps, including declassification des textes and reinforcement of informational function of accounting. These arrangements will result in a big change in Fre … More nch accounting regulation and may give us lessons concerning system reformation. We tried to find out the essence of the change through comparative study of economic system and corporate governance between Japan and France. Some of the research results were published in the papers listed on the next page, and the others at the workshop held in University Paris-Dauphine in May 2004. We could exchange the viewpoints and research results on the topic with French researchers then.Now in Japan, we are observing a big renovation of organizational structure and accounting system in governmental and not-for-profit entities. The renovators took the U.S. model into consideration to draft a basic design of the system change. Crucial points there lie in answering the questions as follows ; what should be the objectives of accounting or financial reporting in the governmental and not-for-profit entities and what kind of information should be provided to users then? From the viewpoint of accounting theory, we could summarize these questions as how we should apply decision-usefulness approach to the entities. Focusing on these issues, we studied U.S. experiences in setting up basic concepts for governmental accounting, formation of depreciation accounting in not-for-profit entities and application of International Accounting Standards No.32 revised to co-operatives Less