BASIC RESEARCH ABOUT THE FUSION OF THE ACCOUNTING INSTITUTION THEORY AND COMPARATIVE CULTURES THEORY

会计机构掌握着每个国家的企业文化和会计环境。因此，各国的会计制度从根本上具有地方性(区域性)。本研究以日本会计制度和中国会计制度为研究对象。在本研究中，我们运用比较文化理论的方法，明确了两国会计制度的差异对两国的企业文化、会计环境和国家战略的影响。

The accounting institution takes hold on the corporate culture and the accounting climate of each country. Therefore, the accounting institution of each country has local nature(regionality) fundamentally. This research has focused on the accounting institution of Japan and China. In this research, we made clear that the difference of the accounting institution of both countries took hold on the corporate culture, the accounting climate, and the national strategy of both countries by using the technique of comparative culture theory.