Accounting, Auditing and Accountability Journal (Journal)

Activity: Peer-review and editorial of research outputsPublication Peer-review


Publication,Tsunogaya, N., & C. Patel, “The impact of external pressures (gaiatsu) and internal pressures (naiatsu) on Japan’s accounting reforms since the late 1990s”, Accounting, Auditing & Accountability Journal, 2020, Vol. 33, No. 4, pp. 857-886. This publication has particular implications for improving the curricula in International Accounting. This publication extends the literature by examining the complex politics, conflicts, and compromises resulting from external pressures (gaiatsu, 外圧) and internal pressures (naiatsu, 内圧) on the convergence and globalisation of accounting and accountability in Japan. This is the first paper that provides holistic insights into convergence in Japan and is compulsory reading for International Accounting courses at Macquarie University, Graduate School of Business Administration, Hitotsubashi University (ranked in top 5) and Nagoya University (MU partner).
Period2020 → …
Type of journalJournal
Degree of RecognitionInternational