Masatsugu Sanada's Books

Accounting Regulation in Japan

Evolution and Development from 2001 to 2015

By: Masatsugu Sanada,Yoshihiro Tokuga

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Accounting Regulation in Japan

Evolution and Development from 2001 to 2015

By: Masatsugu Sanada,Yoshihiro Tokuga

Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing. Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.

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Page Count

134

Publisher

Routledge

Published Date

ISBN 10

1000710807

ISBN 13

9781000710809

Reorienting the Pure Land

Nisei Buddhism in the Transwar Years, 1943–1965

By: Michael Kenji Masatsugu

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Reorienting the Pure Land

Nisei Buddhism in the Transwar Years, 1943–1965

By: Michael Kenji Masatsugu

Post–World War II historical developments, including Japanese American resettlement, the U.S. occupation of Japan, the Cold War, and decolonization in an emerging “Third World,” created both a climate of uncertainty and possibility for the future of Japanese American Buddhism in the United States. As both a racial minority and as adherents of a non-Christian religious tradition with roots in Asia, Nikkei Buddhists faced distinct challenges in asserting their religion as part of their ethnic heritage. Adaptations associated with Nisei Buddhism sought to prioritize cultural assimilation as prescribed by U.S. government officials and other proponents of racial liberalism, while also seeking to maintain Shin Buddhist tradition, claiming it as integral to Nikkei heritage and part of a tradition of American religious freedom. Nisei also presented Buddhism as a world religion, which served as more than a rhetorical strategy, since many Nisei extended their vision of the sangha (community of Buddhists) to include connections with Buddhists in Japan and South and Southeast Asia. But Nisei Buddhism's emerging influence among American Shin Buddhist communities would be challenged by converts and a younger generation of more progressive Nikkei during the 1960s. Reorienting the Pure Land: Nisei Buddhism in the Transwar Years, 1943–1965, is the first historical study of Nisei Shin Buddhists in the United States during the tumultuous period between World War II and the early decades of the Cold War. This book examines Nisei-led adaptations to American Shin Buddhist institutions and organizations in an effort to reconstitute Nikkei Buddhist communities following the end of World War II and release from U.S. government sponsored concentration camps. Taking a transnational perspective, this text establishes the importance of Buddhism in shaping networks in the United States and across the globe, and is the first to highlight the centrality of ethnic Buddhism in building the terms of racial inclusion and the construction of Asian Americans as a model minority. In addressing themes of religious adaptation, cultural nationalism, and global connection, Reorienting the Pure Land makes new contributions to the fields of Japanese American history, the history of Buddhism in America, and the study of Cold War racial liberalism.

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Page Count

273

Publisher

University of Hawaii Press

Published Date

ISBN 10

0824896572

ISBN 13

9780824896577

Accounting Regulation in Japan

Evolution and Development from 2001 to 2015

By: Masatsugu Sanada,Yoshihiro Tokuga

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Accounting Regulation in Japan

Evolution and Development from 2001 to 2015

By: Masatsugu Sanada,Yoshihiro Tokuga

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

134

Publisher

Routledge

Published Date

ISBN 10

1000710807

ISBN 13

9781000710809

Book's by Masatsugu Sanada

Accounting Regulation in Japan

Accounting Regulation in Japan

Reorienting the Pure Land

Reorienting the Pure Land

Accounting Regulation in Japan

Accounting Regulation in Japan

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