We adopt the accounting ecology framework of Gernon and Wallace (1995) to investigate the unique Japanese process of accounting reforms and convergence. The uniqueness of the Japanese accounting framework is primarily the result of the integration of the Japanese traditional accounting system...

The Cloze test has been used extensively in accounting research to measure understandability of accounting reports, textbooks and pronouncements. Although useful, previous research has generally been limited to using the output from Cloze tests as measures of understandability. Little attempt...

This paper contributes to cross-cultural research by identifying the theoretical and methodological strengths and weaknesses of selected previous research related to accountants' values and judgments. The objective is to inform and guide both the theoretical specification and treatment of...