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| Author: | Lawrence, S. |
| Title: | The Japanese regulatory framework |
| Journal: | Management Accounting (London)
1993 : FEB, VOL. 71:2, p. 28-30 |
| Index terms: | FINANCIAL REPORTING JAPAN ACCOUNTING PROFESSIONS |
| Language: | eng |
| Abstract: | We have all read and heard a great deal about Japanese manufacturing and business methods but relatively little about Japanese accounting. In this article Steve Lawrence provides an introductory overview of the country's financial reporting regulatory framework and offers an insight into the role that the Japanese accounting profession plays within that framework. The work of the qualified accountants, the effectiveness of the accounting and auditing standards the Business Accounting Deliberation Council (BADC), and the compliance with the statutory regulations are all dependent on the Japanese cultural environment in which they exist. |
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