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Article
Publication date: 1 August 1990

Takashi Oguri and Yoichi Hara

A critical overview is given of accounting regulation in Japan. Thestructure and functions of Japanese accounting regulation are analysed,and the principal factors leading…

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.

Details

Accounting, Auditing & Accountability Journal, vol. 3 no. 2
Type: Research Article
ISSN: 0951-3574

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