Evolution of Accounting Standards, Why and How? : An Institutional Perspective
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- Material Type
- 文書・図像類
- Author/Editor
- 藤井, 秀樹
- Author Heading
- Publication Date
- 2019-11-15
- Publication Date (W3CDTF)
- 2019-11-15
- Text Language Code
- eng
- Target Audience
- 一般
- Note (General)
- This paper is a revised edition of Chapter 7 of 'Accounting in the Era of Institutional Change', 2007, Chuokeizai Publisher (in Japanese), and “An Institutional Theory Perspective on Accounting Evolution: Rulemakers’ Belief and Empirical Evidence, ” in D. Bensadon and N. Praquin (eds.), IFRS in a Global Wold: International and Critical Perspectives on Accounting, 2016, Springer, pp.41-56. It contains a lot of additional analyses and discussions on the original.本編は、藤井秀樹『制度変化の会計学 : 会計基準のコンバージェンスを見すえて』第7章 (中央経済社, 2007) および Hideki Fujii “An Institutional Theory Perspective on Accounting Evolution: Rulemakers’ Belief and Empirical Evidence, ” in D. Bensadon and N. Praquin (eds.), IFRS in a Global Wold: International and Critical Perspectives on Accounting, 2016, Springer, pp.41-56 に加筆訂正を加えた改訂版である。
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- application/pdf