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- W2065148045 abstract "On the basis of an analytical framework of New Institutional Sociology (NIS), this study examines the transformation from cash-based to accrual-based accounting systems among Japanese local governments since the 1990s. The analysis indicates that their accounting reforms stem from socio-political interactions among related actors. These actors were Japan’s local governments and the national government as represented by ministries involved in the administration of local governments, such as the Ministry of Internal Affairs and Communications (MIC) and the Ministry of Finance. This analysis shows that NIS in general, and the concept of coercive isomorphism in particular, provide capable explanations for local governments’ widespread adoption of a modified model recommended by the MIC. In addition, the concept of decoupling explains well the lower perceived utility of accrual accounting information in managing the finances of local governments." @default.
- W2065148045 created "2016-06-24" @default.
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- W2065148045 date "2013-11-01" @default.
- W2065148045 modified "2023-10-11" @default.
- W2065148045 title "Different scenarios for accounting reform in non-Anglophone contexts: The case of Japanese local governments since the 1990s" @default.
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- W2065148045 doi "https://doi.org/10.1177/1032373213509678" @default.
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