Financial Accounting by Prof. H. Fujii, Year 2001/2002
Graduate School of Economics, Kyoto University


Course Objective

The objective of this course is to review methodological issues in accounting especially based on Manchester school of accounting and to help you to make your research perspective international.

Reading List


Bealing, Jr., W. E., M. W. Dirsmith and T. Fogarty[1996],gEarly Regulatory Actions by the SEC: An Institutional Theory Perspective on the Dramaturgy of Political Exchanges,hAccounting, Organizations and Society, Vol. 21, No.4. 

Burns, J. and R. Scapens[1998], Conceptualising Management Accounting Change: An Institutional Framework, School of Accounting and Finance, University of Manchester.

Covaleski, M. A., M. W. Dirsmith and J. E. Michelman[19932],gAn Institutional Theory Perspective on the DRG Framework Case-Mix Accounting Systems and Health-Care Organizations,hAccounting, Organizations and Society, Vol. 18, No.1.

DiMaggio, P. J. and W. W. Powell[1983],gThe Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields,hAmerican Sociological Review, Vol.48, No.2.

Hunt ‡V, H. G. and R. L. Hogler[1993],gAn Institutional Analysis of Accounting Growth and Regulation in the United States,hAccounting, Organizations and Society, Vol.18, No.4.

Trevor, H. and A. Powell[1985],gMaking Sense of Research into the Organizational and Social Aspects of Management Accounting: Review of Its Underlying Assumptions,hJournal of Management Studies, Vol.22, No.5.


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