The role of local accounting standard setters in institutional complexity

Matsubara, Saori; Endo, Takahiro

doi:10.1108/aaaj-01-2016-2375

Cited by 9 publications

(14 citation statements)

References 39 publications

(93 reference statements)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Petani melakukan kerja sama untuk menggarap sawah pada setiap desa memiliki sistem dan konsep yang berbeda. Tata caranya serta kesepakatannya pun masingma sing berbeda sehingga peneliti melihat bahwa keunikan dari konsep yang dimiliki di Desa Ulusalu secara turun temurun ini adalah sebuah nilai kearifan lokal yang perlu dilestarikan (Bayboltaeva et al, 2015;Biagini et al, 2020;Matsubara & Endo, 2018;Sulasno et al, 2020).…”

Section: Hasil Dan Pembahasanunclassified

Budaya Sipallambi’ Dalam Praktik Bagi Hasil

Rahmawati

Yusuf

2020

jamal

View full text Add to dashboard Cite

Budaya Sipallambi' dalam Praktik Bagi Hasil. Studi ini berupaya mengkaji sistem bagi hasil berbasis budaya sipallambi'. Metode yang digunakan adalah kualitatif deskriptif dengan pihak kerukunan Keluarga Bastem sebagai informan. Hasil studi menunjukkan bahwa sistem pembagian hasil panen yang dilakukan petani penggarap bukan semata-mata digunakan untuk memberikan atau membantu orang lain agar mendapatkan pendapatan. Sistem ini ditujukan untuk memberikan kemaslahatan untuk kedua belah pihak yang melakukan perjanjian. Pembagian hasil harus diutamakan keadilan di dalamnya. Budaya sipallambi' (tolong-menolong) menjadi landasan bagi masyarakat tersebut.

show abstract

Section: Hasil Dan Pembahasanunclassified

Budaya Sipallambi’ Dalam Praktik Bagi Hasil

Rahmawati

Yusuf

2020

jamal

View full text Add to dashboard Cite

show abstract

“…Recent studies show that there is a positive effect of maintaining good governance for health care (Javanparast et al, 2018), human development, and education (Shih et al, 2012; Wiseman et al, 2010), and it helps to minimize the impact of economic and political crises (Christensen et al, 2018; Jusufi, 2018), improve the performance of local administrations (Keuffer, 2018; Matsubara and Endo, 2018), and support economic growth (Nabi and Suliman, 2009; Torezani, 2014).…”

Section: Good Governance (Theoretical Framework)mentioning

confidence: 99%

“…Developing economies and emerging markets similarly suffer from a lower level of productivity in their government agencies and have a greater amount of governmental ineffectiveness (crucial aspects of good governance) when freedom of speech is absent and there is little or no public participation in governing. Most development plans in developing countries fail to achieve their goals because of this (Keuffer, 2018; Matsubara and Endo, 2018).…”

Section: Good Governance (Theoretical Framework)mentioning

confidence: 99%

Achieving sustainable development by enhancing the quality of institutions in Saudi Arabia

Albassam

2021

International Sociology

View full text Add to dashboard Cite

Economic and human development have been central to all of Saudi Arabia’s strategic plans since 1970, yet the country has not managed to achieve a sustainable rate of development. This study analyzes the most significant governmental dimensions in Saudi Arabia’s economic and human development. This research focuses on helping decision-makers to accomplish and sustain the outcomes of the country’s specific development plans (e.g., Vision 2030). The study uses data collected in the Kingdom of Saudi Arabia from 1996 and 2017 and cubic regression analysis to answer the research questions: Is there a relationship between good governance practices and economic development (i.e., economic growth and human development) in Saudi Arabia? Which good governance factors are the most significant for Saudi Arabia’s economic development? The results agree with the extant literature on Saudi Arabia and other developing countries, which suggests that the Saudi government needs to augment governmental effectiveness, control corruption, and enhance its accountability levels to create and maintain an efficient and effective governing system.

show abstract

“…However, evidence shows that academics tend to participate when issues are related to substantive changes in standards (Giner and Arce, 2012). Finally, national standard-setters may lobby either to assist the development of IFRS or to maintain local accounting standards (Matsubara and Endo, 2018).…”

Section: Research Questionsmentioning

confidence: 99%

“…These differences in opinions between national representatives (most BAC members) and IASB representatives from Japan have occurred repeatedly since the accounting “big bang” was initiated in 1997. The reason for this is that Japan is obliged to pursue both “local” and “global” aspects of the economy and accounting (Tsunogaya et al , 2015; Tsunogaya, 2016; Matsubara and Endo, 2018). Specifically, local aspects are important to maintain institutional complementarities among well-organized domestic systems, while global aspects are required to promote global convergence of financial and accounting systems (Saito, 2010).…”

Section: Additional Analysismentioning

confidence: 99%

Using arguments and myths to lobby over controversial accounting issues: evidence from Japan

Tsunogaya

Hellmann²

2020

PAR

View full text Add to dashboard Cite

Purpose This study aims to examine the (overt) arguments and (covert) myths the Business Accounting Council (BAC) members have used to lobby over controversial accounting issues, such as the application of fair value accounting (FVA) and the adoption of International Financial Reporting Standards (IFRS) in Japan. Design/methodology/approach The authors used a content analysis to examine 85 statements included in multiperiod BAC meeting minutes and 68 articles prepared by International Accounting Standards Board (IASB) representatives from Japan. Findings The results reveal that together with the arguments, myths were created and amplified by opponents of FVA and the Financial Services Agency to hide the latter’s strong regulatory power. They created these myths, using covert stories of the importance of manufacturing activities and tax accounting (for small- and medium-sized enterprises [SMEs]), to oppose mandatory IFRS adoption in Japan and, thus, to maintain vested rights in preparing the Japanese generally accepted accounting principles and Japanese accounting standards for SMEs. Originality/value First, this study contributes to the lobbying literature by focusing on the coalition (network) effect of influential stakeholder groups. Second, although lobbying activities have been investigated mostly using comment letters, this study reviews multiperiod BAC meeting minutes and articles prepared by IASB representatives from Japan. Third, the study examines both overt arguments and covert myths, both of which are important in unmasking the fundamental structures of power within influential organizations, such as government agencies and standard-setters.

show abstract

The role of local accounting standard setters in institutional complexity

Cited by 9 publications

References 39 publications

Budaya Sipallambi’ Dalam Praktik Bagi Hasil

Budaya Sipallambi’ Dalam Praktik Bagi Hasil

Achieving sustainable development by enhancing the quality of institutions in Saudi Arabia

Using arguments and myths to lobby over controversial accounting issues: evidence from Japan

Contact Info

Product

Resources

About