{"id":"https://openalex.org/W2588022393","doi":"https://doi.org/10.1108/aaaj-01-2016-2375","title":"The role of local accounting standard setters in institutional complexity","display_name":"The role of local accounting standard setters in institutional complexity","publication_year":2017,"publication_date":"2017-12-06","ids":{"openalex":"https://openalex.org/W2588022393","doi":"https://doi.org/10.1108/aaaj-01-2016-2375","mag":"2588022393"},"language":"en","primary_location":{"id":"doi:10.1108/aaaj-01-2016-2375","doi":"https://doi.org/10.1108/aaaj-01-2016-2375","is_oa":false,"landing_page_url":"https://doi.org/10.1108/aaaj-01-2016-2375","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing & Accountability Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5017272671","display_name":"Saori Matsubara","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1314466530","display_name":"Tokai University","ror":"https://ror.org/01p7qe739","country_code":"JP","type":"education","lineage":["https://openalex.org/I1314466530"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Saori Matsubara","raw_affiliation_strings":["Tokai University, Hiratsuka, Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tokai University, Hiratsuka, Japan","institution_ids":["https://openalex.org/I1314466530"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5035647680","display_name":"Takahiro Endo","orcid":"https://orcid.org/0000-0003-4676-8624","observed_orcids":["https://orcid.org/0000-0003-4676-8624"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Takahiro Endo","raw_affiliation_strings":["Kobe Daigaku Keizai Keiei Kenkyujo, Kobe, Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kobe Daigaku Keizai Keiei Kenkyujo, Kobe, Japan","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.5712,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.95886037,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"31","issue":"1","first_page":"96","last_page":"111"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8363999724388123,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8363999724388123,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.08129999786615372,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10344","display_name":"Management and Organizational Studies","score":0.05869999900460243,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/institutional-complexity","display_name":"institutional complexity","score":0.9929999709129333},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.5860000252723694},{"id":"https://openalex.org/keywords/translation","display_name":"translation","score":0.3160000145435333},{"id":"https://openalex.org/keywords/japanese-accounting-standards","display_name":"Japanese accounting standards","score":0.5720000267028809},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.8069999814033508},{"id":"https://openalex.org/keywords/us-gaap","display_name":"US GAAP","score":0.7699999809265137},{"id":"https://openalex.org/keywords/certified-public-accountants","display_name":"certified public accountants","score":0.7540000081062317},{"id":"https://openalex.org/keywords/regulatory-agencies","display_name":"regulatory agencies","score":0.46799999475479126},{"id":"https://openalex.org/keywords/japan","display_name":"Japan","score":0.6259999871253967}],"concepts":[{"id":"https://openalex.org/C2780667275","wikidata":"https://www.wikidata.org/wiki/Q39640","display_name":"Setter","level":2,"score":0.9748901128768921},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8727576732635498},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6243666410446167},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.5123153924942017},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.4914475679397583},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.4724605083465576},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4538981318473816},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.43709924817085266},{"id":"https://openalex.org/C46304622","wikidata":"https://www.wikidata.org/wiki/Q374814","display_name":"Certification","level":2,"score":0.4299040138721466},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.42528772354125977},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3975409269332886},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.39747628569602966},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.36322879791259766},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2961764931678772},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.22528859972953796},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1279471516609192},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.12274280190467834},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.08204057812690735},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.08109790086746216},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/aaaj-01-2016-2375","doi":"https://doi.org/10.1108/aaaj-01-2016-2375","is_oa":false,"landing_page_url":"https://doi.org/10.1108/aaaj-01-2016-2375","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing & Accountability Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:aaaj00:aaaj-01-2016-2375","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/AAAJ-01-2016-2375.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:aaajpp:aaaj-01-2016-2375","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/AAAJ-01-2016-2375/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[{"id":"https://openalex.org/G201985426","display_name":"Implementing non market strategy: The Japanese publishing sector","funder_award_id":"16K17166","funder_id":"https://openalex.org/F4320334764","funder_display_name":"Japan Society for the Promotion of Science"},{"id":"https://openalex.org/G929882065","display_name":"The research on  barriers for female accountants-from the view point of Institution, Organization and Individual","funder_award_id":"16K04005","funder_id":"https://openalex.org/F4320334764","funder_display_name":"Japan Society for the Promotion of Science"}],"funders":[{"id":"https://openalex.org/F4320334764","display_name":"Japan Society for the Promotion of Science","ror":"https://ror.org/00hhkn466"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":43,"referenced_works":["https://openalex.org/W31262611","https://openalex.org/W137704532","https://openalex.org/W1545970450","https://openalex.org/W1552349427","https://openalex.org/W1556096184","https://openalex.org/W1584663235","https://openalex.org/W1594598048","https://openalex.org/W1968093145","https://openalex.org/W1980409940","https://openalex.org/W1983211726","https://openalex.org/W1984604704","https://openalex.org/W1989640523","https://openalex.org/W1992595929","https://openalex.org/W1994437050","https://openalex.org/W2009788569","https://openalex.org/W2018838362","https://openalex.org/W2019149632","https://openalex.org/W2019979647","https://openalex.org/W2020905127","https://openalex.org/W2028756423","https://openalex.org/W2030297088","https://openalex.org/W2039277305","https://openalex.org/W2050204267","https://openalex.org/W2051268679","https://openalex.org/W2056097642","https://openalex.org/W2075712893","https://openalex.org/W2078911077","https://openalex.org/W2105325767","https://openalex.org/W2110649000","https://openalex.org/W2134625341","https://openalex.org/W2146637469","https://openalex.org/W2155164040","https://openalex.org/W2170412259","https://openalex.org/W2184097891","https://openalex.org/W2465212248","https://openalex.org/W2518917583","https://openalex.org/W2582068440","https://openalex.org/W2797059791","https://openalex.org/W3022570482","https://openalex.org/W3121343990","https://openalex.org/W3121716609","https://openalex.org/W4245671161","https://openalex.org/W4254503267"],"related_works":["https://openalex.org/W3123905234","https://openalex.org/W2796354642","https://openalex.org/W3142922116","https://openalex.org/W7212026736","https://openalex.org/W2979815704","https://openalex.org/W7146127052","https://openalex.org/W3180490881","https://openalex.org/W2560253289","https://openalex.org/W7143873098","https://openalex.org/W2774820995"],"abstract_inverted_index":{"Purpose":[0],"The":[1,28,146],"purpose":[2],"of":[3,11,21,78,92,94,178,211,232,239],"this":[4,35],"paper":[5,201],"is":[6,202,224],"to":[7,39,155,175,206],"locate":[8],"the":[9,41,72,76,85,88,98,126,137,166,172,203,209,230],"role":[10,210],"local":[12,99,127,147,179,213],"standard":[13,129,149,167,214],"setters":[14],"in":[15,43,97,151,169],"institutional":[16,79,217,222],"complexity,":[17],"where":[18],"multiple":[19,237],"sources":[20,117],"pressure":[22],"for":[23],"change":[24,159],"and":[25,59,70,81,90,102,107,113,123,131,141,160,196],"continuity":[26],"coexist.":[27],"existing":[29],"research":[30,234],"does":[31],"not":[32],"fully":[33],"explore":[34],"since":[36],"it":[37],"tends":[38],"illustrate":[40],"way":[42],"which":[44,162],"a":[45,212,246],"particular":[46,240],"interpretation":[47],"concerning":[48],"certain":[49],"accounting":[50,95,128,148,180,241],"standards":[51,96,181,242],"prevails":[52],"over":[53],"time":[54],"(Archelet":[55],"al.,":[56],"2011;":[57],"Murphy":[58],"O\u2019Connell,":[60],"2013;":[61],"Pelger,":[62],"2016;":[63,111],"Young,":[64],"2014).":[65],"Design/methodology/approach":[66],"It":[67,219],"empirically":[68],"examines":[69],"critiques":[71],"Japanese":[73,188],"experience":[74],"through":[75],"concepts":[77],"complexity":[80,223],"translation":[82,173],"that":[83,134,235],"specify":[84],"relationship":[86],"between":[87,158],"name":[89],"types":[91],"practice":[93],"context":[100],"(Czarniawska":[101],"Sev\u00f3n,":[103],"1996,":[104],"2005;":[105,109],"Erlingsd\u00f3ttfr":[106],"Lindberg,":[108],"R\u00f8vik,":[110],"Sahlin":[112],"Wedlin,":[114],"2008).":[115],"Data":[116],"are":[118],"texts":[119],"produced":[120],"(between":[121],"2001":[122],"2015)":[124],"by":[125,165],"setter":[130,150,168,215],"relevant":[132],"organisations":[133],"represent":[135],"firms,":[136],"certified":[138],"public":[139],"accountants":[140],"regulatory":[142],"agency,":[143],"respectively.":[144],"Findings":[145],"Japan":[152],"was":[153,163],"exposed":[154],"competing":[156],"pressures":[157],"maintenance,":[161],"translated":[164],"Japan.":[170],"Consequently,":[171],"led":[174],"an":[176],"\u201cexplosion\u201d":[177],"(\u201cpure\u201d":[182],"International":[183],"Financial":[184],"Reporting":[185],"Standards":[186],"(IFRS),":[187],"Generally":[189],"Accepted":[190],"Accounting":[191],"Principles":[192],"(GAAP),":[193],"modified":[194],"IFRS":[195],"US":[197],"GAAP).":[198],"Originality/value":[199],"This":[200],"first":[204],"attempt":[205],"systematically":[207],"examine":[208],"under":[216],"complexity.":[218],"illustrates":[220],"how":[221],"turned":[225],"into":[226,245],"divergent":[227],"outcomes":[228],"against":[229],"assumption":[231],"previous":[233],"indicates":[236],"interpretations":[238],"finally":[243],"merging":[244],"specific":[247],"one.":[248]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":5},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2017-02-24T00:00:00"}