About us

“The Journal of strategic accounting”

1. 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 Institute. In 2016, the Center became a non-profit organization as The Global Academic Community (GAC). GAC holds Strategic Accounting Center meeting for researching and studying. Since the initial research started in Business Strategic Accounting Research Committee, the group has 17 years of accounting research experience.

2. Journal Purpose

Japanese accounting has been facing the winds of globalization. As International Financial Reporting Standards (IFRS), becomes popular for global companies, the confusion between IFRS and the existed accounting standard in Japan are seen. In business, many accountants find difficulties where the Japanese accounting practices process differently from IFRS. The strategic Accounting Center focuses on researching and developing a solution margin different accounting standards. Our research members take an analytical look at how IFRS affects Japanese accounting standards and the solution for difference between them. The members are formed by business accountants, accounting professionals, and business persons.

3. Spirit of Journal Issue

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

4. Referee Method

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