TY - JOUR AB - 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. VL - 3 IS - 2 SN - 0951-3574 DO - 10.1108/09513579010141086 UR - https://doi.org/10.1108/09513579010141086 AU - Oguri Takashi AU - Hara Yoichi PY - 1990 Y1 - 1990/01/01 TI - A Critical Examination of Accounting Regulation in Japan T2 - Accounting, Auditing & Accountability Journal PB - MCB UP Ltd Y2 - 2024/04/24 ER -