アジア各国の会計制度 : 動向・特徴・課題(環太平洋経済圏における産業・経営・会計の諸問題(Part II))

概要

論文の詳細を見る
Now is a period of change for accounting systems in Asian countries. Seen from a cultural studies perspective, the culture area of Asian countries and the Anglo-American culture area are diametrical opposites. If accounting systems are a form of low-level culture, then it can be said that it is obvious that the accounting systems of Asian countries differ from those of Anglo-Saxon countries. Nonetheless, when looking at recent accounting standards in Asian countries it can be understood that they have been strongly influenced by Anglo-American accounting standards and the highly similar international accounting standards. Behind this lies of course the fact that during the colonial era Britain and America were among the ruling powers, but the influence of accounting policy guidance and university education, existing domestic conditions in each country, and other factors are also seen. The transplantation of Anglo-American and international accounting standards into culturally different countries can work for international harmony, but on the other hand will cause new problems such as creating a gap between accounting standards and existing business practices, and a shortage of certified public accountants.
日本大学の論文
1997-03-31