| Project/Area Number |
11630067
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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 |
経済政策(含経済事情)
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| Research Institution | Kansai University |
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Principal Investigator |
SUDA Kazuyuki KANSAI UNIVERSITY, FACULTY OF COMMERCE, PROFESSOR, 商学部, 教授 (00171273)
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| Co-Investigator(Kenkyū-buntansha) |
TAKESHITA Kousi KANSAI UNIVERSITY, FACULTY OF ECONOMICS, PROFESSOR, 経済学部, 教授 (40188173)
SHIBA Kenji KANSAI UNIVERSITY, FACULTY OF COMMERCE, PROFESSOR, 商学部, 教授 (40154231)
MATSUO Nobumasa KANSAI UNIVERSITY, FACULTY OF COMMERCE, PROFESSOR, 商学部, 教授 (90067661)
KOTANI Tooru KANSAI INTERNATIONAL UNIVERSITY, FACULTY OF MANEJIMENNT, PROFESSOR, 経営学部, 教授 (50300364)
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| Project Period (FY) |
1999 – 2000
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| Project Status |
Completed (Fiscal Year 2000)
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| Budget Amount *help |
¥3,200,000 (Direct Cost: ¥3,200,000)
Fiscal Year 2000: ¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 1999: ¥1,700,000 (Direct Cost: ¥1,700,000)
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| Keywords | Reform of Accounting System / Disclosure / Financial Big Bang / Economics of Contract / Economics of Information / Environment Accounting / Positive Study / Accounting for Income Taxes / 経営者報酬制度 / 金融負債 / 年金問題 / ディスクロ-ジャ- / エイジェンシ-・コスト / 環境情報開示 |
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| Research Abstract |
On the 11th year of Heisei, we researched that (1) manager's accounting manipulation, (2) financial system change and the corporate accounting, and (3) environmental protection and the relations of the corporate accounting. Suda published Positive Theory of Japanese Financial Accounting based on the research result of (1). Shiba published Accounting for Stock-repurchase and Stock-options about the theme of (2), and Takeshita published "The Reform of the Society Economic System". Kotani studied about accounting for foreign currency transactions and published Accounting and Taxation for Foreign Currency Transactions. Matsuo published Disclosure of an Environment Information about (3).
On the 12th year of Heisei, we made the above research delicate. Suda analyzed that a manager's compensation system and the relations of the financial accounting, and that discretion of the manager in the accounting for income taxes. Each research was published in Kenkyu-shosyo and Zeikei-seminar. Shiba published "Financial Debt at Present Value" and Kotani published Enterprise Management and Pension Problems. Takeshita analyzed the reform of the society economic system and published it. The trend of recent environment accounting was investigated, and Matsuo examined the accounting method with the future. That is published in Hosomi Ed., The Business of the Environment Accounting Is Like This.
Then, the financial Big Bang and the relations of accounting disclosure were analyzed from the new point of view in Japanese Economic Reform and Accounting as Institutional System II that it was published from The Institute of Economic and Political Studies at Kansai University.
As for our research subject "The Economics of Accounting System", we produced four books and two research series and about forty theses.
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