Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across … influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing … specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting …

of Accounting in Japan -- CHAPTER 5 – Global Unification of Accounting Standards -- CHAPTER 6 – Diffusion and Penetration … of Fair Value Accounting -- CHAPTER 7 – The Pursuit of Better Corporate Governance -- CHAPTER 8 – Conclusion: Hybrid of …Accounting standards have fundamental effects in shaping economic life. Okamoto’s fine book combines his theoretical …