A joint research group will be established, comprising members from both France and Japan. The Association Francophone de Comptabilité (AFC) will form a research group of approximately ten individuals. The Global Academic Community (GAC) will also establish a research group, with both groups focusing on the same research topic to ensure coordinated efforts.

The research study will span a duration of three years. During this period, the AFC will invite up to three GAC researchers to participate in their conference. Reciprocally, the GAC will invite AFC members to participate in their events. The host research group will provide funding to cover travel and accommodation expenses (for a maximum of one week) for these invited researchers.

Acknowledging the peer review processes in academic journals, research papers produced through this collaboration will be made publicly available on the websites without undergoing formal peer review. This will facilitate the timely dissemination of research findings to a wider audience.

To foster stronger relationships and knowledge sharing, personnel exchanges among members of both organizations will be actively encouraged. If the organization to which a member belongs has a foreign invitation system, members are encouraged to utilize that system. Information regarding available invitation programs will be compiled and prominently displayed on both websites.