An Inventory of Financial Accounting Research in Japan : Under the Changing Circumstances on Accounting Research

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We classify prior financial accounting studies in Japan by focusing on the research method, objectives and theme. From our survey, we find that "normative and descriptive research category" is the mainstream, and the number of papers belong to "empirical research category" is increasing. However, many papers are not based on the precise methodology. In addition, we re-classify the studies in the mainstream by the criteria of scientific progress. As a result, most of the papers don' t satisfy the prerequisites for the academic research. Therefore, we propose a concrete plan to make a standard of the peer review, and show the desirable way how to develop the robust hypothesis and construct the consistent theory.