RIEB Discussion Paper Series No.2018-08

Title

Dynamics of Standard Setter's Translation: 'Goodwill' in Japanese GAAP


Abstract

By examining specific translation by the Japanese accounting standard setter, this article aims to provide two major contributions to the existing knowledge. Firstly, it is consistent with the research that critiques widespread assumptions concerning the accounting standard setter as a monolithic actor and, as a remedy, took individual actors' political characteristics toward accounting standards into account in the analysis. The article has extended this notion to the issue of translation by the local accounting standard setter. Another contribution is illustrating a dynamic view of the maintenance of local arrangement concerning accounting standards.

Keywords

Local accounting standard setter, Membership, Socio-political pressure, Translation, Institutional work

Inquiries

Saori MATSUBARA
Tokai University, Department of Business Administration

Takahiro ENDO
Research Institute for Economics and Business Administration
Kobe University
Rokkodai-cho, Nada-ku, Kobe
657-8501 Japan
Phone: +81-78-803-7036
FAX: +81-78-803-7059

Keishi FUJIYAMA
Research Institute for Economics and Business Administration
Kobe University
Rokkodai-cho, Nada-ku, Kobe
657-8501 Japan
Phone: +81-78-803-7036
FAX: +81-78-803-7059