会計ビッグバンとグローバリズム(大会報告・共通論題:新自由主義の政策展開)
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概要
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We have experienced great changes in socio-economic systems under the influence of globalization. There are controversies about how to evaluate globalization, because globalization threatens to destroy the framework of national economy. I view globalization as an aspect of the evolution of capitalism toward integrated worldwide capitalism that transcends national economies. We should not become hostile to globalization, since capitalism inevitably evolves towards a universal world economy in line with economic law. This paper focuses on changes in accounting, which appear to be forerunners of economic globalization. The so called 'big bang' transforming the institutional framework of accounting has led Japan's centralized economy toward closer integration with the global market economy. I discuss how accounting reforms influence the Japanese economy, especially the management styles of big companies. Many new Anglo-American accounting standards have been introduced to the legal framework covering national companies. For example, the introduction of new consolidated accounting and current value accounting demolishes the practice of maintaining interlocking shareholdings between group companies and constrains them to switch to an American management style. This globalization of accounting practice has been conducted under the pressure of several international organizations. The International Accounting Standards Committee and the International Organization of Security Commissions are actively concerned with promoting globalization of accounting standards, because cross-border financing has increased, as has the listing of securities of foreign enterprises for trading on the major stock exchanges in the world. While we must accept the globalization of accounting practices, we should strive to reform international accounting standards to ensure strict regulation of multinational enterprises and global capital markets.
- 政治経済学・経済史学会の論文
- 2002-04-20