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Trade in Services in the Asia-Pacific Region$
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Takatoshi Ito and Anne O. Krueger

Print publication date: 2003

Print ISBN-13: 9780226386775

Published to Chicago Scholarship Online: February 2013

DOI: 10.7208/chicago/9780226386782.001.0001

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PRINTED FROM CHICAGO SCHOLARSHIP ONLINE (www.chicago.universitypressscholarship.com). (c) Copyright University of Chicago Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in CHSO for personal use.date: 29 March 2020

Globalization and Harmonization

Globalization and Harmonization

The Case of Accountancy Services in Japan

Chapter:
(p.347) 11 Globalization and Harmonization
Source:
Trade in Services in the Asia-Pacific Region
Author(s):

Fukunari Kimura

Publisher:
University of Chicago Press
DOI:10.7208/chicago/9780226386782.003.0012

This chapter analyzes of some of the difficult issues involved in liberalizing accounting standards and services in the case of Japan. It analyzes the function of market forces affecting the relationship between domestic institutions and international policy discipline and summarizes the historical legal and regulatory background of the Japanese business accounting system. This chapter also highlights the possible resistance and difficulties that will follow Business Accounting Council of the Ministry of Finance's planned “accounting Big Bang.”

Keywords:   accounting standards, accounting services, Japan, market forces, business accounting system, accounting Big Bang

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