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Japanese and American Accounting - Dissertation Example

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This paper “Japanese and American Accounting” provides a discussion on the significance of cultural and political elements in the development of a country’s accounting principles and then in the course of harmonization with international standards with specific emphasis on Japanese accounting…
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Japanese and American Accounting
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Download file to see previous pages In order to draw out the best results out of the review of the literature, I segregated the study into two further aspects, of which one related to a research on cultural background and its impact while the other concerned the study of Japanese accounting differences and defects. By relating these two aspects of the research work to the harmonization of accounting standards, I tried to narrow the vast dimensions of the topic.
The overall objective of this research is to investigate and examine the importance of cultural, political, legal, and other environmental factors towards the development and harmonization of international accounting standards in Japan accompanied with the major constraints hindering the country’s way towards harmonization.
The research throughout the paper has been conducted with the help of literature and different authors’ views pertinent to the topic. The research starts with reviewing the literature concerning the cultural impact on accounting practices with particular consideration to Japan and then digs into the various factors contributing to the accounting backwardness in the country. The research has been principally carried out with the help of books, journals, articles, working papers and Internet web resources.
The international accounting community has been struggling to achieve the goal of harmonizing the accounting standards around the world and the period of last five years particularly depicts a picture of their continued efforts in convincing the world towards the unification of accounting standards and principles.  ...Download file to see next pagesRead More
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