| Project/Area Number |
03301089
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| Research Category |
Grant-in-Aid for Co-operative Research (A)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | YOKOHAMA NATIONAL UNIVERSITY |
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Principal Investigator |
WAKASUGI Akira YOKOHAMA NATIONAL UNIVERSITY, BUSINESS ADMINISTRATION, PROFESSOR, 経営学部, 教授 (90017814)
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| Co-Investigator(Kenkyū-buntansha) |
NAKAJIMA Seigo FERRIS JOGAKUIN, CHANCELLOR, 院長 (60052198)
AIZAKI Kenji KANTO GAKUEN UNIVERSITY, ECONOMICS, PROFESSOR, 経済学部, 教授 (40054944)
YAMAGAMI Tatsundo NARA SANGYO UNIVERSITY, ECONOMICS, PROFESSOR, 経済学部, 教授 (60046844)
KOBAHYASHI Tetsuo KOBE UNIVERSITY, BUSINESS ADMINISTRATION, PROFESSOR, 経営学部, 教授 (90030709)
MORITA Tetsuya NIHON UNIVERSITY, ECONOMICS, PROFESSOR, 経済学部, 教授 (60017465)
斎藤 静樹 東京大学, 経済学部, 教授 (80107482)
岡本 清 一橋大学, 商学部, 教授 (30017470)
浜本 道正 横浜国立大学, 経営学部, 教授 (90091628)
安藤 英義 一橋大学, 商学部, 教授 (50017498)
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| Project Period (FY) |
1991 – 1993
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| Project Status |
Completed (Fiscal Year 1993)
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| Budget Amount *help |
¥12,000,000 (Direct Cost: ¥12,000,000)
Fiscal Year 1993: ¥2,000,000 (Direct Cost: ¥2,000,000)
Fiscal Year 1992: ¥3,000,000 (Direct Cost: ¥3,000,000)
Fiscal Year 1991: ¥7,000,000 (Direct Cost: ¥7,000,000)
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| Keywords | International Univormity of Accounting / International Harmonization of Accounting / International Accounting Standards / Interactive Control / Administrative Cost Snalysis / Dividend Policy / Corporate Social Accounting / Environmental Accounting / オプション取引 / 公会計 / 事業部管理会計 / 会計環境 / M&A(企業の合併・買収) / 資産評価 / 会計利益 / 原価主義会計 / 国際会計 / 実現基準 / 外貨建取引 / インタラクティブ・コントロ-ル / 資産再評価 / 政府会計 |
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| Research Abstract |
During the term of this project (1991-1993), head investigator and investigators have made public their own research results in terms of articles, books or oral presentations.
The research report was prepared by grouping the research results into the following four parts :
Part 1. Ingternational Harmonization of Accounting,
Part 2. International Comparison of Accounting Systems,
Part 3. Financial Globalization and Accounting, and
Part 4. Corporate Social Accounting.
In Part 1 such topics are dealt with as the concepts of international uniflrmity in accounting ; the activities of International Accounting Standards Committee ; comparative studies of the International and Japanese accounting standards ; and auditing following the internaitonal uniformity of accounting. In Part 2, wse discuss the international comparison of accounting systems wiht reference to the principles of conservatism and materiality, the corporate ownership structure, and the international control sytem. Part 3 examines such accounting problems arising under financial globalization as recognition and measuremnt of options, warrants and treasury stocks. In Part 4 we surfeyed the ingternational trends of corporate social accounting and environmental accounting.
These research results werer totally founded upon the recognition that it is very importatnt for Japanese accuntants to meet the new information needs in gthe days of economic globalization. Furthermore, they cover world-0wide problems which arised in the areas of financial, managerial and corporate social accounting. IN such a sense, our research results are worthy of the Cooperative Research. Theyare expected to be useful guides to set and revise accounting standards or rules, and contribute to the future developments in Japanese accounting systems.
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