A Study of Legitimacy of Global Accounting Standards and the Restructuring of the IASC

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  • グローバル会計基準の正統性と会計基準設定主体の組織化に関する一考察
  • グローバル カイケイ キジュン ノ セイトウセイ ト カイケイ キジュン セッテイ シュタイ ノ ソシキカ ニ カンスル イチ コウサツ

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Abstract

 In the progress of globalization, the main players of that movement have been changed from individual organizations to the organizations of which members are other organizations. However, the reconstruction of IASC to IASB in late 1990s was contrary to that trend. With exploring two pronouncements of IASC Strategic Working Party （SWP）, this research investigates the reason why the organizational structure of IASB is different from other global organizations, or the determinant of the organizational structure of IASB. In doing so, this research presents the two ideal types of organization such as a model of representativeness and a model of expertise, and tries to explain the organizational change by the change of the organizational logics.<br> 　This research finds the changes of the organizational logics from a model of representativeness to the co-existence of two ideal types, and then to a model of expertise. These findings suggest that such changes of the organizational logics have determined the structure of IASB today.

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