We are now interested in economic analysis on accounting in developing countries.  After a preliminary literature review, we found a few of pioneering empirical works exist.  For example, in the accounting field, the effect of IFRS on foreign direct investment (FDI) is analyzed based on time series panel data including a large number of developed and developing countries.  It is an interesting result that IFRS has a positive causal relationship with FDI in developing countries.  In the development economics field, the effects of management skills including bookkeeping of small business owners on their performance are investigated based on survey at some business clusters in Nairobi, Kenya.  We can immediately follow the above literatures, and have already started to analyze the effects of IFRS on financial market and macro economy in developing countries.  Possible extensions are geographical area, past colonial history, public finance and so on.  Also, we can conduct local surveys in some selected developing countries, centering on the business practices of accounting and bookkeeping, and covering wider range of small to large scaled

Research Result
中小企業アンケート調査  概要

IFRS Adoption Survey Summary Results