The Journal of strategic accounting

  1. Historical Background
  2. Journal Purpose
  3. Spirit of Journal Issue
  4. Referee Method
Masamichi YOSHIOKA
The Global Academic Community,

Historical Background

The Strategic Accounting Research Center was formed in 2015 with the members of Business Strategic Accounting Research Committee of The Japan Industrial Management & Accounting Insutitution. In 2016, the Center became a nonprofit organization as The Global Academic Community (GAC). GAC holds Strategic Accounting Center meeting for reserching and studying. Since the initial reserch started in Business Strategic Accounting Research Committee, the group has 17 years of accounting research experience.

Journal Purpose

Japanese accounting has been facing the winds of globalization. As International Accounting Standards, IAS, becomes popular for global comapnies, the confusion between IAS and the existed accounring standard in Japan are seen. In business, many accountants find dificulties where the Japanese accounting practices proces differently from ISA. The strategic Accounting Center focuses on reserching and developing a solution marging different accounting starndards. Our reserch members take an analytical look at how ISA affects Japanese accounting standard and the solution for difference between them. The members are formed by business accounrants, accounting professionals, and businees persons.

Spirit of Journal Issue

As 2017, there are a lot of accounting journals published in Japan. However, only few jounals with referee evaluation are published in English. Accounting study relay heavily on Geographic location. Japanese accounring has been developed by only Japanese reserchers since all studys were reported in Japanese. As IAS getting well recognized in Japan, the group decides to publish a journal that reports domestic accounting study from Japan to global researchers and professionals in English. We believe the journal assists developing the study of IAS and Japanese accounting standard.

Referee Method

To keep the quality of papers published on journal, we believe the Editorial Board is necessary. We evaluate report papers from an analutical point of view and make sure to maintain the quality of papers on the hournal before publishing. Underdeveloped reserch papers may not be accepted for publishing, however, our board members assist to develop the papers enough to get accepted next time.