Cultural influence on corporate and governmental involvement in accounting policy determination in Japan

Jill McKinnon, Graeme L. Harrison

Research output: Contribution to journalArticlepeer-review

23 Citations (Scopus)

Abstract

This study examines the impact of culture on the motivation for, and mode of involvement of, the corporations and the government in accounting policy determination in Japan. Three propositions are developed and evaluated against the events that occurred in the formulation and implementation of the 1976 ordinances on consolidation. Data are derived from source documentation and personal interviewing. Cultural determinants are seen to position the corporations and bureaucracy as influential and conflicting interest groups in accounting standard-setting in Japan and to predetermine a mode of conflict resolution in policy determination that maintains the "balance of forces" between those parties.

Original languageEnglish
Pages (from-to)201-223
Number of pages23
JournalJournal of Accounting and Public Policy
Volume4
Issue number3
DOIs
Publication statusPublished - 1985

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