eBook - ePub
Institutional Change and Performativity
The Impact of Globalization and Financialization on Accounting in Japan
- English
- ePUB (mobile friendly)
- Available on iOS & Android
eBook - ePub
Institutional Change and Performativity
The Impact of Globalization and Financialization on Accounting in Japan
About this book
This book analyzes the recent development of accounting in Japan from an interdisciplinary perspective, focusing specifically on how institutional reality is constructed. Integrating theoretical perspectives from institutional economics and performativity studies, the book creates a framework to systematically explain institutional changes and dynamics against a backdrop of increasing globalization and financialization.
The first part of the book connects Searlean theories of institutional reality and social ontology with studies in performativity, particularly its linguistic aspects, to show how collectively accepted social norms can performatively shape institutions. The second section explores how these patterns can be uniquely traced in the recent history of Japan's financial accounting standards and institutions, in particular how globalization, financialization, fair value accounting and a shareholder-value primacy form of corporate governance have prevailed. It also explores the establishment of the International Accounting Standards Board (IASB) and the increasing global convergence of accounting standards. The book argues that multiple collectively accepted performative norms can be identified simultaneously in Japanese accounting, as well as discussing how these social dynamisms are identified and dispersed linguistically (such as by researchers and journalists). This book will be of interest to those working in accounting and financial reporting, as well as those working in social studies of finance, economic sociology, and institutional economics.Frequently asked questions
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Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access Institutional Change and Performativity by Noriaki Okamoto in PDF and/or ePUB format, as well as other popular books in Business & Accounting. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- Cover
- Front Matter
- 1. Introduction
- Part I. Conceptual Analysis of Institutions, Norms, and Performativity
- Part II. Performative and Counterperformative Institutional Dynamics: Globalization and Financialization of Accounting in Japan
- Back Matter