| Project/Area Number |
07630122
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Osaka University |
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Principal Investigator |
TAKAO Hiroji Osaka University, Faculty of Economics, Professor, 経済学部, 教授 (60121886)
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| Project Period (FY) |
1995 – 1997
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| Project Status |
Completed (Fiscal Year 1997)
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| Budget Amount *help |
¥1,800,000 (Direct Cost: ¥1,800,000)
Fiscal Year 1997: ¥300,000 (Direct Cost: ¥300,000)
Fiscal Year 1996: ¥300,000 (Direct Cost: ¥300,000)
Fiscal Year 1995: ¥1,200,000 (Direct Cost: ¥1,200,000)
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| Keywords | Accounting System / Measurement Cost / Historical Cost Accounting / 取得原価主義 / 取得原価主義会計 / サ-ヴェイレ / 比較制度分析 |
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| Research Abstract |
The purpose of this research is to investigate a characteristic of an historical cost accounting system in terms of an economics. An important characteristic of the accounting system is an accounting system to be designed not to have a direct relationship to a price system, which characteristic is very different from a market value accounting system. Then, we compare an historical cost accounting system with a market value accounting system in terms of "measurement costs", relying on the framework of transaction cost economics. The result is as follows : it is wider for a historical cost accounting system to play an allocative role in an economic space relative to a market value accounting system, because the increase rate of the measurement cost in market value accounting system is higher than one in historical cost accounting system.
We will make researches into empirical studies based on this theoretical results In the future.
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