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ON THE STUDY OF ECONOMIC GLOBALIZATION AND ACCOUNTING

Research Project

Project/Area Number 03301089
Research Category

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

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionYOKOHAMA NATIONAL UNIVERSITY

Principal Investigator

WAKASUGI Akira  YOKOHAMA NATIONAL UNIVERSITY, BUSINESS ADMINISTRATION, PROFESSOR, 経営学部, 教授 (90017814)

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)
Project Period (FY) 1991 – 1993
Project Status Completed (Fiscal Year 1993)
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)
KeywordsInternational 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
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.

Report

(4 results)
  • 1993 Annual Research Report   Final Research Report Summary
  • 1992 Annual Research Report
  • 1991 Annual Research Report

Research Products

(37 results)

All Other

All Publications (37 results)

  • [Publications] 若杉明: "会計環境の変化と会計利益の現代的意義" 会計. 143. 59-73 (1993)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] 野村健太郎: "会計環境の変化と企業会計の現代的課題" 会計. 143. 28-44 (1993)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] 武田隆二: "会計環境の変化と財務会計理論の現代的課題" 会計. 143. 1-13 (1993)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] 新井清光: "会計基準の国際的調和とわが国のの対応" 企業会計. 46. 25-30 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] 吉田寛: "クローバリゼーションと経営と会計" 企業会計. 46. 17-23 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] 高田正淳: "コ-ポレート・ガバナンスからみた監査役監査と会計士監査" 企業会計. 46. 53-59 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] 若杉明編: "グローバリゼイションと財務・会計戦略" ビジネス教育出版社, 308 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] 黒田全紀編: "ドイツ財務会計の論点" 同文舘, 414 (1993)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] Wakasugi, Akira: ""The Change of Accounting Environments and the Contemporary Significance of Accounting Profit"" KAIKEI. Vol. 143. 59-73 (1993)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] Nomura, Kentaro: ""Corporate Accounting in Changing Environment"" KAIKEI. Vol. 143. 28-44 (1993)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] Takeda, Ryuji: ""Some Contemporary Subjects of Financial Accounting Theory Relating to Changes of Accounting Environment"" KAIKEI. Vol. 143. 1-13 (1993)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] Arai, Kiyomitsu: ""Problems Relating to International Harmonization of Accounting Standards in Japan"" KINYO KAIKEI. Vol. 46. 25-30 (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] Yoshida, Hiroshi: ""Management and Accounting under Globalization"" KINYO KAIKEI. Vol. 46. 17-23 (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] Takeda, Masaatsu: ""Auditing in view of Corporate Covernance"" KINYO KAIKEI. Vol. 46. 53-59 (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] Wakasugi, Akira (ed.): Financial and Accounting Strategies under Globalization. Business Kyoiku Co., 308 (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] Kuroda, Zenki (ed.): Topics on German Financial Accounting. Dobunkan Co., 414 (1993)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] 若杉明: "会計環境の変化と会計利益の現代的意義" 会計. 143. 59-73 (1993)

    • Related Report
      1993 Annual Research Report
  • [Publications] 野村健太郎: "会計環境の変化と企業会計の現代的課題" 会計. 143. 28-44 (1993)

    • Related Report
      1993 Annual Research Report
  • [Publications] 武田隆二: "会計環境の変化と財務会計理論の現代的課題" 会計. 143. 1-13 (1993)

    • Related Report
      1993 Annual Research Report
  • [Publications] 新井清光: "会計基準の国際的調和とわが国の対応" 企業会計. 46. 25-30 (1994)

    • Related Report
      1993 Annual Research Report
  • [Publications] 吉田寛: "クローバリゼーションと経営と会計" 企業会計. 46. 17-23 (1994)

    • Related Report
      1993 Annual Research Report
  • [Publications] 高田正淳: "コーポレート・ガバナンスからみた監査役監査と会計士監査" 企業会計. 46. 53-59 (1994)

    • Related Report
      1993 Annual Research Report
  • [Publications] 若杉明編: "グローバリゼイションと財務,会計戦略" ビジネス教育出版社, 308 (1994)

    • Related Report
      1993 Annual Research Report
  • [Publications] 黒田全紀編: "ドイツ財務会計の論点" 同文舘, 414 (1993)

    • Related Report
      1993 Annual Research Report
  • [Publications] 吉田 寛: "資産評価と決算" 企業会計. 44. 1358-1366 (1992)

    • Related Report
      1992 Annual Research Report
  • [Publications] 斉藤 静樹: "M&Aの会計基準" 企業会計. 44. 1352-1357 (1992)

    • Related Report
      1992 Annual Research Report
  • [Publications] 森田 哲弥: "原価主義会計と時価評価" 企業会計. 44. 1513-1520 (1992)

    • Related Report
      1992 Annual Research Report
  • [Publications] 白鳥 庄之助: "会計の対象となるオプション取引" 企業会計. 44. 1608-1616 (1992)

    • Related Report
      1992 Annual Research Report
  • [Publications] 野村 健太郎: "会計環境の変化と企業会計の現代的課題" 会計. 143. 28-44 (1993)

    • Related Report
      1992 Annual Research Report
  • [Publications] 若杉 明: "会計環境の変化と会計利益の現代的課題" 会計. 143. 59-73 (1993)

    • Related Report
      1992 Annual Research Report
  • [Publications] 若杉 明編: "会計制度の国際比較" 中央経済社, 299 (1992)

    • Related Report
      1992 Annual Research Report
  • [Publications] 若杉 明: "ドイツの会計ディスクロ-ジャ-制度について" 企業会計. 43. 818-830 (1991)

    • Related Report
      1991 Annual Research Report
  • [Publications] 吉田 寛: "政府会計の国際比較" 会計. 140. 453-475 (1991)

    • Related Report
      1991 Annual Research Report
  • [Publications] 中島 省吾: "会計基準国際的調整のシナリオ" 企業会計. 43. 1679-1685 (1991)

    • Related Report
      1991 Annual Research Report
  • [Publications] 野村 健太郎: "フランス会計基準の設定主体と設定プロセス" JICPAジャ-ナル. 4. 28-34 (1992)

    • Related Report
      1991 Annual Research Report
  • [Publications] 斉藤 静樹: "実現基準と原価評価の再検討" 会計. 140. 161-174 (1991)

    • Related Report
      1991 Annual Research Report
  • [Publications] 谷 武幸: "業績管理会計の課題ーインタ-アクティブ・コントロ-ルの実証研究ー" 企業会計. 43. 1498-1504 (1991)

    • Related Report
      1991 Annual Research Report

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Published: 1991-03-31   Modified: 2016-04-21  

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