OS18-3 A Formation of Standard Setter to Transplant Global Standards into Domestic Institution

Title:	OS18-3 A Formation of Standard Setter to Transplant Global Standards into Domestic Institution
Publication:	ICAROB2017
Volume:	22
Pages:	554-557
ISSN:	2188-7829
DOI:	10.5954/ICAROB.2017.OS18-3
Author(s):	Kensuke Ogata
Publication Date:	January 19, 2017
Keywords:	ASBJ, global convergence, standard setting process, social network analysis
Abstract:	Japanese accounting standard setter, the ASBJ, developed lots of domestic accounting regulations to converge with the global standards in the period of 2005-2008, which substantially differs from the period of 2001-2004. A general organizations theory states that organizations make a change in their strategy and structure in order to change their performance. Based on this theory, we analyzed the change in organizational structure of the ASBJ using social network analysis. According to our result, the ASBJ formed a network in which accounting professions played a central role. The reason could be that the ASBJ made use of knowledge and wisdoms on the global standards Japanese big accounting firms has through their global networks.
PDF File:	https://alife-robotics.co.jp/members2017/icarob/data/html/data/OS_pdf/OS18/OS18-3.pdf
Copyright:	© The authors. This article is distributed under the terms of the Creative Commons Attribution License 4.0, which permits non-commercial use, distribution and reproduction in any medium, provided the original work is properly cited. See for details: https://creativecommons.org/licenses/by-nc/4.0/