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A Critical Examination of Accounting Regulation in Japan

A Critical Examination of Accounting Regulation in Japan A critical overview is given of accounting regulation in Japan. The structure and functions of Japanese accounting regulation are analysed, and the principal factors leading to Japan′s unique form of regulation are discussed. Problems in Japanese accounting regulation are identified and are seen to reflect the systemic characteristics of the political and socioeconomic life of the nation. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

A Critical Examination of Accounting Regulation in Japan

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Publisher
Emerald Publishing
Copyright
Copyright © 1990 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579010141086
Publisher site
See Article on Publisher Site

Abstract

A critical overview is given of accounting regulation in Japan. The structure and functions of Japanese accounting regulation are analysed, and the principal factors leading to Japan′s unique form of regulation are discussed. Problems in Japanese accounting regulation are identified and are seen to reflect the systemic characteristics of the political and socioeconomic life of the nation.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Aug 1, 1990

Keywords: Accounting; Accounting standards; Japan; Regulations

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