| Project/Area Number |
10630137
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Kanagawa University |
|---|
Principal Investigator |
TSUMORI Tsunehiro Kanagawa University, Faculty of Economics, Professor, 経済学部, 教授 (40037114)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
TOKAGA Yoshihiro Kyushu University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (70163970)
IWASAKI Yu Jumior College, Faculty of Economics, Professor, 経済学部, 教授 (80176536)
KURATA Kouji Rikkyo University, Faculty of Economics, Professor, 経済学部, 教授 (90149146)
TODA Ryusuke Kanagawa University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (00271586)
SATO Nobuhiko Nihon University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (20225981)
|
|---|
| Project Period (FY) |
1998 – 1999
|
| Project Status |
Completed (Fiscal Year 1999)
|
| Budget Amount *help |
¥3,000,000 (Direct Cost: ¥3,000,000)
Fiscal Year 1999: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 1998: ¥2,100,000 (Direct Cost: ¥2,100,000)
|
|---|
| Keywords | conceptual framework / accounting internationalization / measurement attribute / 財務報告 / 会計規制 / 会計基準設定 |
|---|
| Research Abstract |
All researchers looked over some problems of the conceptual framework of Anglo-American type, and of the theoretical framework of Franco-German type. We have concioused whether the former accounting framework adapted each accounting standard which each country had in each economic situation or not. And we have conscioused what sort of accounting framework was better. We divied the research, Kouji Kurata was in charge of Germany, Nobuhiko Sato was in charge of Australia, Yu Iwasaki was in charge of England, Ryusuke Toda was in charge of Japan, Yosihiro Tokuga was in charge of America and patterns of these countries, and Tsunehiro Tsumori gave all inclusive opinion. Based on these results, we considered the reaction of each country to the conceptual framework of American type. We analyzed the reason why they coped with so in each country. And we also considered the institution of each country, and the problem of each calculating structure. By considering these problems, we realized the universality and the peculiarity of the conceptual framework of the Anglo-American type.
|
