A Critical Examination of Accounting Regulation in Japan

Abstract

A critical overview is given of accounting regulation in Japan. The structure and functions of Japanese accounting regulation are analysed, and the principal factors leading to Japan′s unique form of regulation are discussed. Problems in Japanese accounting regulation are identified and are seen to reflect the systemic characteristics of the political and socioeconomic life of the nation.

Citation

Oguri, T. and Hara, Y. (1990), "A Critical Examination of Accounting Regulation in Japan", Accounting, Auditing & Accountability Journal, Vol. 3 No. 2. https://doi.org/10.1108/09513579010141086