書誌事項
- タイトル別名
-
- The Impact of IFRS on Corporate Strategy and Performance Measurement : A Case of Japanese Companies
- IFRS ノ ドウニュウ ガ キギョウ ノ センリャク ト ギョウセキ ソクテイ ニ オヨボス エイキョウ ニホン ノ セイゾウギョウ オ チュウシン ニ
この論文をさがす
抄録
The IFRS are becoming the leading principles and a special driver for the convergence of financial and management accounting in above one hundred and ten countries. The purpose of this study is to examine the impact of the IFRS adoption on management accounting. More specifically, this study investigates whatever the difference in importance of strategy goals, financial measures, nonfinancial measures have changed after the use of IFRS. Using observations for the survey questionnaire toJapanese manufacturing companies, the results indicate that the effects of responding firms provide with management accounting practices and techniques before and after the use of IFRS. My findings suggest that there seems to be considerable differences in importance of strategy goals and nonfinancial measures between before and after IFRS adoption.
収録刊行物
-
- オイコノミカ
-
オイコノミカ 49 (2), 5-23, 2013-03-31
名古屋 : 名古屋市立大学経済学会
- Tweet
詳細情報 詳細情報について
-
- CRID
- 1050564287497886848
-
- NII論文ID
- 120006682452
-
- NII書誌ID
- AN00025971
-
- ISSN
- 03891364
-
- NDL書誌ID
- 024675023
-
- 本文言語コード
- ja
-
- 資料種別
- departmental bulletin paper
-
- データソース種別
-
- IRDB
- NDL
- CiNii Articles