Globalization and Harmonization
Globalization and Harmonization
The Case of Accountancy Services in Japan
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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