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

我们根据研究方法、研究目标和研究主题对日本的财务会计研究进行了分类。从我们的调查中发现，“规范性和描述性研究类”是主流，属于“实证研究类”的论文数量在不断增加。然而，许多论文并不是基于精确的方法论。此外，我们还以科学进步为标准对主流研究进行了重新分类。因此，大多数论文不符合学术研究的前提条件。因此，我们提出了一个具体的计划，制定一个标准的同行评议，并显示了可取的方式，如何发展稳健的假设和构建一致的理论。

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.