• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Research in the Functions of Modern Accounting

Research Project

Project/Area Number 01301086
Research Category

Grant-in-Aid for Co-operative Research (A)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionOsaka University

Principal Investigator

MIYAMOTO Masaaki  Osaka University, Department of Business Administration, Professor, 経済学部, 教授 (00028036)

Co-Investigator(Kenkyū-buntansha) KOBAYASHI Tetsuo  Kobe University, Department of Business Administration, Professor, 経営学部, 教授 (90030709)
SAITO Takao  Nagoya University, Department of Business Administration, Professor, 経済学部, 教授 (40022446)
TAKEDA Ryuji  Kobe University, Department of Business Administration, Professor, 経営学部, 教授 (80030708)
ANDO Hideyoshi  Hitotsubashi University, Department of Business Administration, Professor, 経済学部, 教授 (50017498)
MORITA Tetsuya  Hitotsubashi University, Department of Commerce, Professor, 商学部, 教授 (60017465)
Project Period (FY) 1989 – 1990
Project Status Completed (Fiscal Year 1990)
Budget Amount *help
¥7,800,000 (Direct Cost: ¥7,800,000)
Fiscal Year 1990: ¥3,000,000 (Direct Cost: ¥3,000,000)
Fiscal Year 1989: ¥4,800,000 (Direct Cost: ¥4,800,000)
KeywordsFinancial Accounting / Management Accounting / Internationalization / Accounting Functions / Auditing / System Auditing / 原価計算 / 付加価値 / 先物・オプション / カレント・コスト / プラン・コンタブル・ジェネラル / 会計情報 / 有用性 / セグメント情報 / FA化 / 国際会計
Research Abstract

Changes in social and economic environment have drastically had an impact on the functions which a society expects accounting to carry our. Out "Grant-in-Aid for Co-operative Research (A) " aimed to examine how the functions of accounting should be understood in response to a changing environment from the below viewpoints.
(1) Financial Accounting Perspective
(2) Internationalization Perspective
(3) Management Accounting Perspective
In fact, we are sure that our research could produce wonderful and outstanding results. For example, our research made a contribution to the accounting standard setting concerning options and futures transaction, suggested the new interesting research field to be developed in the future, had much influence on various aspects of the activities in Japanese academic communities, and so on. The report contains some important and informative issues above-mentioned (this report has three parts according to different objectives of our research, that is, (1) Inquiry into the Functions of Modern Financial Accounting, (2) Inquiry into the Internationalization of Accounting Functions and (3) Inquiry into the Functions of Modern Management Accounting).
It is very important and necessary for Accounting researchers not only to discuss some related issues theoretically among themselves also to understand how practitioners evaluate existing accounting rules in a practical world and what accounting information they really need, because accounting research is very closely related to accounting practice. For this reason, we had a chance to discuss with four guest speakers (two treasurers in public utility and chemical company, one auditor and one system auditing pioneer) and could gain informative knowledge of accounting information needs.
We believe it is necessary and significant to continue a co-operative research like this in order to develop a wide range of accounting theories and improve accounting practice.

Report

(3 results)
  • 1990 Annual Research Report   Final Research Report Summary
  • 1989 Annual Research Report
  • Research Products

    (24 results)

All Other

All Publications (24 results)

  • [Publications] 宮本 匡章: "原価差異分析の限界" 会計. 138第2号. 1-11 (1990)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] 若杉 明: "会計目的について ー会計理論構築の出発点としてー" 会計. 138第3号. 1-16 (1990)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] 吉田 寛: "政府会計の国際比較研究" 会計. 138第1号. 1-14 (1990)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] 高尾 裕二: "経済における会計数値の一つの機能" 会計. 138第1号. 44-58 (1990)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] 山形 休司: "国際会計基準と企業会計原則" 会計. 138第1号. 59-72 (1990)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] 安藤 英義: "イギリスの簿記書と組織文化" 会計. 138第3号. 17-30

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] Masaaki Miyamoto: "Limitations of Traditional Cost Variance Analysis" Kaikei. Vol. 138, No. 2. 1-11. (1990)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] Akira Wakasugi: "On the Objectives of Financial Reporting," Kaikei. Vol. 138, No. 3. 1-13 (1990)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] Hiroshi Yoshiba: "International Comparisons of Governmental Accounting" Kaikei. Vol. 138, No. 1. 1-14. (1990)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] Hiroji Takao: "What is the Role of Accounting Numbers in an Economy?" Kaikei. Vol. 138, No. 1. 44-58 (1990)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] Yasushi Yamagata: "International Accounting Standards and Japan Accounting Principles" Kaikei. Vol. 138, No. 1. 59-73 (1990)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] Hideyoshi Ando: "Introductory Books of Book-keeping and the Culture of Organization in England" Kaikei. Vol. 138, No. 3. 14-30 (1990)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] 宮本 匡章: "管理会計と企業実務" 企業会計. 42. 4-9 (1990)

    • Related Report
      1990 Annual Research Report
  • [Publications] 若杉 明: "会計目的についてー会計理論構築の出発点" 会計. 138. 1-16 (1990)

    • Related Report
      1990 Annual Research Report
  • [Publications] 高田 正淳: "会計の国際的統一化と監査の対応" 企業会計. 43. 47-52 (1991)

    • Related Report
      1990 Annual Research Report
  • [Publications] 山形 休司: "国際会計基準と企業会計原則" 会計. 138. 59-72 (1990)

    • Related Report
      1990 Annual Research Report
  • [Publications] 小林 哲夫: "限界原価情報について" 会計人コ-ス. 26. 4-8 (1991)

    • Related Report
      1990 Annual Research Report
  • [Publications] 安藤 英義: "イギリスの簿記書と組織文化" 会計. 138. 17-30 (1990)

    • Related Report
      1990 Annual Research Report
  • [Publications] 宮本匡章: "会計における実証研究の意義について" 会計. 136.5号. 1-11 (1989)

    • Related Report
      1989 Annual Research Report
  • [Publications] 森田哲弥: "『会計の本質と職能』をめぐって" 会計. 137.1号. 1-17 (1990)

    • Related Report
      1989 Annual Research Report
  • [Publications] 白鳥庄之助: "オフバランス問題と会計職能の再検討" 会計. 137.1号. 68-83 (1990)

    • Related Report
      1989 Annual Research Report
  • [Publications] 高田正淳: "国際化と会計統一化" 会計. 136.6号. 1-13 (1989)

    • Related Report
      1989 Annual Research Report
  • [Publications] 若杉明: "合併・買収と企業評価" 会計. 136.4号. 1-15 (1989)

    • Related Report
      1989 Annual Research Report
  • [Publications] 諸井勝之助: "「原価計算基準」とその判定過程" 産業経理. 49.4号. 1-12 (1990)

    • Related Report
      1989 Annual Research Report

URL: 

Published: 1989-04-01   Modified: 2016-04-21  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi