2018 年 7 巻 2 号 p. 13-18
Japanese firms’ compliance activities have developed and become the norm to a certain extent. However, many firms’ compliance systems are surprisingly similar. This is because, the institutionalization of compliance activities among Japanese firms has advanced under the influence of the Japan Business Federation and the Japanese government, and in fact, the mechanism of DiMaggio and Powell’s institutional isomorphism is at work. We believe that this is because the isomorphism in compliance activities that has developed independently of performance or of the ability to prevent scandals. On the other hand, in surveying firms that have experienced corporate scandals, we found that firms could generate their own activities.