This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by the dichotomy of accounting systems inherited from the...

Intro -- Table of Contents -- Title -- Copyright -- Introduction -- Part 1: The Evolution of the Concept of Value Creation in Accounting and Strategy (At a Theoretical Level) -- 1 Value Creation: A Polysemic Concept -- 1.1. Introduction -- 1.2. The economic concept of value -- 1.3. The value...