This study examines and clarifies the legitimacy of the global accounting standard setting mechanism and exposes the politicization of accounting regulation. In particular, we investigate the legitimation crises suffered by the IASB and IFRS in recent times and assess their restoration processes...

This paper is a conceptual examination of global expansion of International Financial Reporting Standards (IFRS) and perceives its expansion as gaining legitimacy in the global financial regulatory field. From this stance, this paper assumes a pragmatic definition of legitimacy, which originally...

This paper analyses the roles of discourse in the legitimation process of institutions. In particular, it explains the theoretical significance of “principles-based” as discourse and describes how this discourse roles and functions in the global diffusion of International Financial Reporting...

The purpose of this paper is to examine the dynamics of organizational change and institutional logics in global accounting standard setting. In particular, with applying the institutional logics approach, I investigate what kind of changes were occur in the transformation of the IASC to the...

Cover; Half Title; Series Page; Title; Copyright; Contents; List of figures; List of tables; Acknowledgments; Introduction; Summary of this book; Outline of the chapters; 1 Background; Prior literature; Theoretical background; 2 Accounting regulation in Japan; Institutional background; Achieving the...

"Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority...