@article {Sawabe:2005:0951-3574:631,
title = "Accounting for the public interest: a Japanese perspective",
journal = "Accounting, Auditing & Accountability Journal",
parent_itemid = "infobike://mcb/059",
publishercode ="mcb",
year = "2005",
volume = "18",
number = "5",
publication date ="2005-10-01T00:00:00",
pages = "631-647",
itemtype = "ARTICLE",
issn = "0951-3574",
url = "https://www.ingentaconnect.com/content/mcb/059/2005/00000018/00000005/art00004",
doi = "doi:10.1108/09513570510620484",
keyword = "Disclosure, Public interest, Finance, Regulation",
author = "Sawabe, Norio",
abstract = "
Purpose To expand one's understanding about how accounting helps to shape, mediate and constitute the public interest, the private interest, and their relationships. Design/methodology/approach An interpretive approach is utilized to analyze the documents
that have both informed and legitimized the Japanese financial regulatory changes since the end of 1970s. Findings The paper finds that the concepts of private and public interest, and their relationships have been mutable in the deployment of accounting rhetoric. The concept
of private interest was given more concrete shape as the market-oriented reform advanced in the name of public interest. Originality/value This paper sheds light on the constructing role of accounting in society, which in turn helps to understand changing conceptualizations
of the public interest, the private interest, and their relationships.",
}