Chapter

Globalization and Harmonization

Fukunari Kimura

in Trade in Services in the Asia-Pacific Region

Published by University of Chicago Press

Published in print February 2003 | ISBN: 9780226386775
Published online February 2013 | e-ISBN: 9780226386782 | DOI: http://dx.doi.org/10.7208/chicago/9780226386782.003.0012
Globalization and Harmonization

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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

Chapter.  11638 words.  Illustrated.

Subjects: Business and Management

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