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The Journal of Strategic Accounting

Journal Purpose

Japanese accounting has been facing the winds of globalization. As International Financial Reporting Standards (IFRS), becomes popular for global companies, the confusion betweenIFRS and the existed accounting standard in Japan are seen. In business, many accountants find difficulties where the Japanese accounting practices process differently from IFRS. 

The strategic Accounting Center focuses on researching and developing a solution margin different accounting standards. Our research members take an analytical look at how IFRS affects Japanese accounting standards and the solution for difference between them. The members are formed by business accountants, accounting professionals, and business persons.

Vol.2-No.2

Journal-of-strategic-accounting-Vol.2-No.2.pdf
Miwa Yukimachi (Kyoto Sangyo University)"An empirical analysis of LIFO reserve in inventory accounting―Conservative behavioral accounting of Japanese firms―"
Kazuhiko Makino, Kazuhiro Okazaki (Aichi Institute of Technology)"Research on the Relevance between Anxiety among Creditors and Corporate Bankruptcy—Analysis from Enquiries Trend of Credit Reporting Agency—"

Vol.2-No.1

Journal-of-strategic-accounting-Vol.2-No.1.pdf
竹森一正 (中部大学)"「一般に公正妥当と認められる」に関する米国現代史の視点による歴史研究"
Kazuhiko MAKINO (Aichi Institute of Technology)"Analysis on Trade Payment Trend by Industry in Japan and European Countries"
大驛 潤 (東京理科大学)"浅井慶三郎理論の課題と理論的継承 ―マーケティング・システムの新しい協働関係―"

Vol.1-No.1

Journal-of-strategic-accounting-Vol.1-No.1.pdf
Yasuo NISHIKAWA"Human beings viewed as an open complex system and also as an information processing system:The Human Mind from the point of view of Cognitive Science"
Masamichi YOSHIOKA"Judgment of Business Person on Accounting Information: Delusion about Lease Information"

Spirit of Journal Issue

As 2017, there are a lot of accounting journals published in Japan. However, only few journals with referee evaluation are published in English. Accounting study relay heavily on Geographic location. Japanese accounting has been developed by only Japanese researchers since all studies were reported in Japanese. As IFRS getting well recognized in Japan, the group decides to publish a journal that reports Japanese domestic accounting study to global researchers and professionals in English. We believe the journal assists developing the study of IFRS and Japanese accounting standards.

Referee Method

To keep the quality of papers published on journal, we believe the Editorial Board is necessary. We evaluate report papers from an analytical point of view and make sure to maintain the quality of papers on the journal before publishing. Underdeveloped research papers may not be accepted for publishing, however, our board members assist to develop the 

papers enough to get accepted next time. 

About us

Journal

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Contact

Non-profit organization Global Academic Community
Address: 1-8-13 kita, Okegawa citySaitama ken, Japan 
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