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Economics of Accounting as Institutional System-The Relations Between Japanese Financial Big Bang and the Accounting Disclosure-.

Research Project

Project/Area Number 11630067
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field 経済政策(含経済事情)
Research InstitutionKansai University

Principal Investigator

SUDA Kazuyuki  KANSAI UNIVERSITY, FACULTY OF COMMERCE, PROFESSOR, 商学部, 教授 (00171273)

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)
Project Period (FY) 1999 – 2000
Project Status Completed (Fiscal Year 2000)
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)
KeywordsReform 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
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.

Report

(3 results)
  • 2000 Annual Research Report   Final Research Report Summary
  • 1999 Annual Research Report
  • Research Products

    (155 results)

All Other

All Publications (155 results)

  • [Publications] 須田一幸: "ディスクロージャーと企業組織"ディスクロージャー研究学会編『現代ディスクロージャー論』. 14-28 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 須田一幸: "情報の非対称性と会計基準"松尾聿正,柴健次 編著『日本企業の会計実態』. 139-166 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 須田一幸: "会計基準の設定主体"広瀬義州,田中弘 編著『国際財務報告の新動向』. 57-69 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 須田一幸: "政府契約と財務会計の機能"井上良二 編著『財務会計の進展』. 134-153 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 須田一幸: "固定資産における減損の会計"醍醐聡 編著『国際会計基準と日本の企業会計』. 87-113 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 須田一幸: "財務制限条項と経営者の裁量行動"関西大学『商学論集』. 44巻・4号. 99-137 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 須田一幸: "経営者報酬システムと財務会計"関西大学経済・政治研究所研究双書『経済システム改革と会計制度』. 119冊. 32-64 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 須田一幸: "税効果会計の光と影"税経セミナー. 45巻・13号. 4-11 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 須田一幸: "固定資産の現在価値"企業会計. 52巻・8号. 24-30 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 須田一幸: "ERPパッケージと簿記教育"関西大学『商学論集』. 45巻・6号. 169-184 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 須田一幸: "生命保険会社の財務会計制度"関西大学経済・政治研究所研究双書『経済システム改革と会計制度II』. 124冊. 153-186 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正: "環境情報開示の現状と課題"関西大学『商学論集』. 43巻・6号. 131-154 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正,柴健次(共同執筆): "日本企業の会計実態"『会計』. 155巻・4号. 16-30 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正,柴健次(共同執筆): "会計基準国際化対応動向調査について"松尾聿正,柴健次 編著『日本企業の会計実態』. 1-14 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正(代表): "アナリストから見た日本の会計制度改革(前)"企業会計. 51巻・6号. 99-100 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正(代表): "アナリストから見た日本の会計制度改革(後)"企業会計. 51巻・7号. 107-110 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正: "環境情報のディスクロージャー"ディスクロージャー研究学会 編『現代ディスクロージャー論』. 210-222 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正: "最近の環境会計-ディスクロージャーの動向と今後の問題点-"細身卓 監修『新しい環境会計の実務はこうなる』. 2-22 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正: "会計方針の決定に影響を与える要因"松尾聿正,柴健次 編著『日本企業の会計実態』. 53-72 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正: "環境会計ディスクロージャーの動向"関西大学経済・政治研究所研究双書『経済システム改革と会計制度』. 119冊. 65-91 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正: "アナリストから見た日本の会計制度改革-会計情報作成者との対比を中心として-"会計. 157巻・5号. 57-69 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正: "環境情報開示の動向"ディスクロージャー研究学会『現代ディスクロージャー研究』. 1巻. 1-11 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正: "わが国企業における環境会計情報開示"関西大学経済・政治研究所研究双書『経済システム改革と会計制度II』. 124冊. 69-90 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 柴健次: "金融リスク管理と会計処理"松尾聿正,柴健次 編著『日本企業の会計実態』. 53-72 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 柴健次: "わが国の会計制度改革と企業経営"公営企業. 31巻・9号. 2-9 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 柴健次: "時価評価会計の現代的意義"建設業の経理. 9号. 14-23 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 柴健次: "わが国における公会計の研究課題"関西大学『商学論集』. 44巻・4号. 175-191 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 柴健次: "わが国における地方自治体の貸借対照表導入問題"関西大学経済・政治研究所研究双書『経済システム改革と会計制度』. 119冊. 127-226 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 柴健次: "我が国における企業会計システムの構造変化"現代経営学研究学会『ビジネス・インサイト』. 8巻・1号. 8-23 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 柴健次: "日本企業のディスクロージャーの問題点"経営行動研究学会『経営行動研究年報』. 9号. 7-12 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 柴健次: "金融負債の現代価値"『企業会計』. 52巻・8号. 38-47 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 柴健次: "「市場化の会計学」のための論点整理"関西大学経済・政治研究所研究双書『経済システム改革と会計制度II』. 124冊. 43-68 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 竹下公視: "経済体制から社会体制へ-社会科学の転換と制度論-"関西大学『経済論集』. 49巻・4号. 37-58 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 竹下公視: "制度論から見た「現代アジア」と日本"高崎経済大学付属産業研究所編『現代アジアのダイナミズムと日本』. 156-177 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 竹下公視: "時代の動向と社会経済システムの変革-科学技術と社会科学の転換-"関西大学経済・政治研究所研究双書『経済システム改革と会計制度』. 119冊. 1-31 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 竹下公視: "制度と経済-制度の視点と根源性-"駒澤大学仏教経済研究所『仏教経済研究』. 29号. 315-330 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 竹下公視: "社会科学の転換と近代西欧文明-デジタル社会と現代アジア-"関西大学『経済論集』. 50巻・3号. 81-108 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 竹下公視: "21世紀の社会経済システムとシステム改革"関西大学経済・政治研究所研究双書『経済システム改革と会計制度II』. 124冊. 1-24 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 小谷融: "国際会計基準導入による会計ビッグバンが企業の経営を変える"『実業の日本』. 102巻・12号. 40-43 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 小谷融: "時価会計が経営に与える影響"企業会計. 51巻・11号. 35-41 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 小谷融: "研究開発費・ソフトウェア会計"企業会計. 52巻・1号. 56-62 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 小谷融: "会計基準設定機関はどうあるべきか"関西大学経済・政治研究所研究双書『経済システム改革と会計制度』. 119冊. 92-126 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 小谷融: "会計処理の変更とその背景について"関西大学経済・政治研究所研究双書『経済システム改革と会計制度II』. 124冊. 91-152 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 須田一幸: "財務会計の機能-理論と実証-"白桃書房. 550 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正: "環境情報開示論-企業行動の環境影響に関するディスクロージャーを中心として-"白桃書房. 242 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正(代表): "アナリストから見た日本の会計制度改革-会計基準の国際化に向けて-"関西大学出版部. 132 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 松尾聿正 編著: "アカウンティング-現代会計入門-"同文舘. 184 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 柴健次: "テキスト金融情報会計"中央経済社. 212 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 柴健次: "自己株式とストックオプションの会計"新世社. 157 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 小谷融: "最新外貨建取引の会計と税務"税務研究会出版局. 349 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 小谷融: "時価経営入門"中央経済社. 191 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 小谷融: "企業経営と年金問題"税務研究会出版局. 342 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SUDA,KAZUYUKI: "Accounting disclosure and company organization."Japanese association for research in disclosure (ed.), Contemporary disclosure study, 14-28, Chuoukeizaisha. (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SUDA,KAZUYUKI: "Information asymmetry and accounting standards setting."Matsuo, N.and Shiba, K.(ed.), Japanese companies' approach towards international harmonization of accounting standards, Hakutoushobou. 139-166 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SUDA,KAZUYUKI: "On the setter of accounting standards."Hirose, Y.and Tanaka, H.(ed.), New movements in international financial reporting, 57-69, Syojihomekenkyukai. (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SUDA,KAZUYUKI: "Function of financial accounting in governmental contracts."Inoue, R.(ed.), Progress in financial accounting, 134-153, Zeimukeirikyoukai. (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SUDA,KAZUYUKI: "Accounting for impairment of fixed assets."Daigo, S.(ed.), International accounting standards and Japanese corporate accounting, 87-113, Chuoukeizaisha. (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SUDA,KAZUYUKI: "The relationship between bonds covenants and management's discretionary behavior."The business review of Kansai University. Vol.44, No.4. 99-137 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SUDA,KAZUYUKI: "The relationship between management's compensation system and financial accounting."Japanese economic reform and accounting as institutional system, The institute of economic and political studies Kansai University, Economic & political studies series. No.119. 32-64 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SUDA,KAZUYUKI: "Light and shadow of the new accounting standard for income taxes."Zeikei seminar. Vol.45, No.13. 4-11 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SUDA,KAZUYUKI: "Present value of fixed assets."Accounting. Vol.52, No.8. 24-30 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SUDA,KAZUYUKI: "ERP package and its influence on accounting education."The business review of Kansai University. Vol.45, No.6. 169-184 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SUDA,KAZUYUKI: "Financial accounting system of Japanese insurance industries."Japanese economic reform and accounting as institutional system II, The institute of economic and political studies Kansai University, Economic & political studies series. No.124. 153-186 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA: "Present circumstance and problems about environmental information disclosure."The business review of Kansai University. Vol.43, No.6. 131-154 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA & SHIBA,KENJI: "Japanese companies' approach towards international harmonization of accounting standards."Accounting. Vol.155, No.4. 16-30 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA & SHIBA,KENJI: "Research on Japanese companies' approach toward international harmonization of accounting standards."Japanese companies' approach towards international harmonization of accounting standards, 1-14, Hakutousyobou. (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA: "Japanese accounting reform in view of analyst."Accounting. Vol.51, No.6, No.7. 99-100, 107-110 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA: "Environmental information disclosure."Japanese association for research in disclosure (ed.), Contemporary disclosure theory, 210-222, Chuoukeizaisha. (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA: "Environmental accounting in recent years."Hosomi, T.ed.), Practice for new environmental accounting, 2-22, Tokyo education information center. (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA: "Factors of effect in determining accounting policy."Matsu, N.and Shiba, K.(ed.), Japanese companies' approach towards international harmonization of accounting standards, 53-72, Hakutoushobou. (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA: "Trend environmental accounting disclosure."Japanese economic reform and accounting as institutional system, The institute of economic and political studies Kansai University, Economic & political studies series. No.119. 65-91 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA: "On the general matters, in research group on Japanese companies' approach toward international harmonization of accounting standards, Japanese accounting reform in view of analyst."Accounting. Vol.157, No.5. 57-69 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA: "Movements in environmental information disclosure."Japanese association for research in disclosure, Contemporary disclosure research. No.1. 1-11 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA: "Environmental accounting disclosure in Japanese companies."Japanese economic reform and accounting as institutional system II, The institute of economic and political studies Kansai University, Economic & political studies series. No.124. 69-90 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SHIBA,KENJI: "Financial risk management and accounting procedures."Matsuo, N., Shiba, K.(ed.), Japanese companies' approach towards international harmonization of accounting standards, 53-72, Hakutousyobou. (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SHIBA,KENJI: "Reforms in the Japanese accounting system and corporate management."Koei Kigyou. Vol.31, No.9. 2-9 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SHIBA,KENJI: "The importance of current value accounting."KensetsugyouKeiri. No.9. 14-23 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SHIBA,KENJI: "Current issues in Japanese accounting for the public sector."The business review of Kansai University. Vol.44, No.4. 175-191 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SHIBA,KENJI: "Problems for the introduction of balance sheets by Japanese local governments."Japanese economic reform and accounting as institutional system, The institute of economic and political studies Kansai University, Economic & political studies series. No.119. 127-226 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SHIBA,KENJI: "Changes in Japanese corporate accounting system."Business sight. Vol.8, No.1. 8-23 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SHIBA,KENJI: "Issues on Japanese corporations disclosure."Corporate behavior annual report. No.9. 7-12 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SHIBA,KENJI: "Present value of financial liabilities."Accounting. Vol.52, No.8. 38-47 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SHIBA,KENJI: "Accounting issues in market oriented economy."Japanese economic reform and accounting as institutional system II, The institute of economic and political studies Kansai University, Economic & political studies series. No.124. 43-68 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] TAKESHITA,KOUSHI: "From economic system to social system : transformation of social science and theory of institutions."The economic review of Kansai University. Vol.49, No.4. 37-58 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] TAKESHITA,KOUSHI: "Modern Asia and Japan from the viewpoint of institutional theory."Dynamism of 'modern Asia' and Japan, 156-177, Nihonkeizaihyouronsha. (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] TAKESHITA,KOUSHI: "Trend of the times and reform of socio-economic system : nature of science-technology and transformation of social science."Japanese economic reform and accounting as institutional system, The institute of economic and political studies Kansai University, Economic & political studies series. No.119. 1-31 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] TAKESHITA,KOUSHI: "Institutions and economy : the importance of institutional viewpoint."Journal of Buddhist economic research, Buddhist economic research institute at Komazawa University. No.29. 315-330 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] TAKESHITA,KOUSHI: "Transformation of social science and modern western civilization : digital society and contemporary Asian society."The economic review of Kansai University. Vol.50, No.3. 81-108 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] TAKESHITA,KOUSHI: "Socio-economic system in the 21st century and system reform : from unrealistic realism to the age of wisdom."Japanese economic reform and accounting as institutional system II, The institute of economic and political studies Kansai University, Economic & political studies series. No.124. 1-24 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] KOTANI,TOURU: "The effect of accounting changes."Jitsugyou no nihon. Vol.102, No.12. 40-43 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] KOTANI,TOURU: "Introduction of mark to market accounting into Japanese business."Accounting. Vol.51, No.11. 35-41 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] KOTANI,TOURU: "Accounting for research cost and software."Accounting. Vol.52, No.1. 56-62 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] KOTANI,TOURU: "Improvements for accounting standard setting bodies in Japan."Japanese economic reform and accounting as institutional system, The institute of economic and political studies Kansai University, Economic & political studies series. No.119. 92-126 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] KOTANI,TOURU: "Change in accounting treatment."Japanese economic reform and accounting as institutional system II, The institute of economic and political studies Kansai University, Economic & political studies series. No.124. 91-152 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SUDA,KAZUYUKI: "Positive theory of Japanese financial accounting."Hakutoushobou. 550 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA: "Theory for environmental information disclosure."Hakutoushobou. 242 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA: "Japanese accounting reform in view of analyst."Kansai University press. 132 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MATSUO,NOBUMASA: "Accounting : Introduction to modern accounting."Doubunkan. 184 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SHIBA,KENJI: "Accounting information for financial activities."Chuoukeizaisha. 212 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] SHIBA,KENJI: "Accounting for treasury stock and stock options."Shinseisha. 157 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] KOTANI,TOURU: "Accounting and tax for forign currency translation."Zeimukenkyukai. 349 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] KOTANI,TOURU: "Introduction of mark to market accounting into Japanese business."Chuoukeizaisha. 191 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] KOTANI,TOURU: "Improvements on accounting and disclosure for corporate pension plan."Zeimukenkyukai. 342 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 須田一幸: "税効果会計の光と影"税経セミナー. 45巻・13号. 4-11 (2000)

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      2000 Annual Research Report
  • [Publications] 須田一幸: "固定資産の現在価値"企業会計. 52巻・8号. 24-30 (2000)

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      2000 Annual Research Report
  • [Publications] 須田一幸: "ERPパッケージと簿記教育"関西大学『商学論集』. 45巻・6号. 169-184 (2001)

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      2000 Annual Research Report
  • [Publications] 須田一幸: "生命保険会社の財務会計制度"関西大学経済・政治研究所研究双書『経済システム改革と会計制度II』. 124冊. 153-186 (2001)

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      2000 Annual Research Report
  • [Publications] 松尾聿正: "アナリストから見た日本の会計制度改革-会計情報作成者との対比を中心として-"会計. 157巻・5号. 57-69 (2000)

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      2000 Annual Research Report
  • [Publications] 松尾聿正: "環境情報開示の動向"ディスクロージャー研究学会『現代ディスクロージャー研究』. 1巻. 1-11 (2000)

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      2000 Annual Research Report
  • [Publications] 松尾聿正: "わが国企業における環境会計情報開示"関西大学経済・政治研究所 研究双書『経済システム改革と会計制度II』. 124冊. 69-90 (2001)

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      2000 Annual Research Report
  • [Publications] 柴健次: "我が国における企業会計システムの構造変化"現代経営学研究学会『ビジネス・インサイト』. 8巻・1号. 8-23 (2000)

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      2000 Annual Research Report
  • [Publications] 柴健次: "日本企業のディスクロージャーの問題点"経営行動研究学会『経営行動研究年報』. 9号. 7-12 (2000)

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      2000 Annual Research Report
  • [Publications] 柴健次: "金融負債の現在価値"企業会計. 52巻・8号. 38-47 (2000)

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      2000 Annual Research Report
  • [Publications] 柴健次: "「市場化の会計学」のための論点整理"関西大学経済・政治研究所 研究双書『経済システム改革と会計制度II』. 124冊. 43-68 (2001)

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      2000 Annual Research Report
  • [Publications] 竹下公視: "制度と経済-制度の視点の根源性-"駒澤大学仏教経済研究所『仏教経済研究』. 29号. 315-330 (2000)

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      2000 Annual Research Report
  • [Publications] 竹下公視: "社会科学の転換と近代西欧文明-デジタル社会と現代アジア-"関西大学『経済論集』. 50巻・3号. 81-108 (2000)

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      2000 Annual Research Report
  • [Publications] 竹下公視: "21世紀の社会経済システムとシステム改革"関西大学経済・政治研究所 研究双書『経済システム改革と会計制度II』. 124冊. 1-24 (2001)

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      2000 Annual Research Report
  • [Publications] 小谷融: "会計処理の変更とその背景について"関西大学経済・政治研究所 研究双書『経済システム改革と会計制度II』. 124冊. 91-152 (2001)

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      2000 Annual Research Report
  • [Publications] 松尾聿正 編著: "アカウンティング-現代会計入門-"同文館. 184 (2000)

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  • [Publications] 小谷融: "企業経営と年金問題"税務研究会出版局. 342 (2000)

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  • [Publications] 須田一幸: "ディスクロージャーと企業組織"ディスクロージャー研究学会編『現代ディスクロージャー論』. 14-28 (1999)

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      1999 Annual Research Report
  • [Publications] 須田一幸: "情報の非対称性と会計基準"松尾聿正・柴 健次編著『日本企業の会計実態』. 139-166 (1999)

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      1999 Annual Research Report
  • [Publications] 須田一幸: "会計基準の設定主体"広瀬義州・田中 弘編著『国際財務報告の新動向』. 57-69 (1999)

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  • [Publications] 須田一幸: "政府契約と財務会計の機能"井上良二編著『財務会計の進展』. 134-153 (1999)

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  • [Publications] 須田一幸: "固定資産における減損の会計"醍醐 聡編著『国際会計基準と日本の企業会計』. 87-113 (1999)

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      1999 Annual Research Report
  • [Publications] 須田一幸: "財務制限条項と経営者の裁量行動"関西大学『商学論集』. 44巻・4号. 99-137 (1999)

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  • [Publications] 須田一幸: "経営者報酬システムと財務会計"関西大学経済・政治研究所 研究双書『経済システム改革と会計制度』. 第119冊. 32-64 (2000)

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  • [Publications] 松尾聿正: "環境情報開示の現状と課題"関西大学『商学論集』. 43巻・6号. 131-154 (1999)

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  • [Publications] 松尾聿正,柴 健次(共同執筆): "日本企業の会計実態"『会計』. 155巻・4号. 16-30 (1999)

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  • [Publications] 松尾聿正(代表): "アナリストから見た日本の会計制度改革(前)"『企業会計』. 51巻・6号. 99-100 (1999)

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  • [Publications] 松尾聿正(代表): "アナリストから見た日本の会計制度改革(後)"『企業会計』. 51巻・7号. 107-110 (1999)

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  • [Publications] 松尾聿正: "環境情報のディスクロージャー"ディスクロージャー研究学会編『現代ディスクロージャー論』. 210-222 (1999)

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  • [Publications] 松尾聿正: "最近の環境会計-ディスクロージャーの動向と今後の問題点-"細身 卓監修『新しい環境会計の実務はこうなる』. 2-22 (1999)

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  • [Publications] 松尾聿正: "会計方針の決定に影響を与える要因"松尾聿正・柴 健次編著『日本企業の会計実態』. 53-72 (1999)

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  • [Publications] 松尾聿正,柴 健次(共同執筆): "会計基準国際化対応動向調査について"松尾聿正・柴 健次編著『日本企業の会計実態』. 1-14 (1999)

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      1999 Annual Research Report
  • [Publications] 松尾聿正: "環境会計ディスクロージャーの動向"関西大学経済・政治研究所 研究双書『経済システム改革と会計制度』. 第119冊. 65-91 (2000)

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      1999 Annual Research Report
  • [Publications] 柴 健次: "金融リスク管理と会計処理"松尾聿正・柴 健次編著『日本企業の会計実態』. 53-72 (1999)

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      1999 Annual Research Report
  • [Publications] 柴 健次: "わが国の会計制度改革と企業経営"『公営企業』. 31巻・9号. 2-9 (1999)

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      1999 Annual Research Report
  • [Publications] 柴 健次: "時価評価会計の現代的意義"『建設業の経理』. 9号. 14-23 (1999)

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  • [Publications] 柴 健次: "わが国における公会計の研究課題"関西大学『商学論集』. 44巻・4号. 175-191 (1999)

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  • [Publications] 柴 健次: "わが国における地方自治体の貸借対照表導入問題"関西大学経済・政治研究所 研究双書『経済システム改革と会計制度』. 第119冊. 127-226 (2000)

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      1999 Annual Research Report
  • [Publications] 竹下公視: "経済体制から社会体制へ-社会科学の転換と制度論-"関西大学『経済論集』. 49巻・4号(印刷中). (2000)

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      1999 Annual Research Report
  • [Publications] 竹下公視: "制度論から見た「現代アジア」と日本"高崎経済大学付属産業研究所編『現代アジアのダイナミズムと日本』. (印刷中). (2000)

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      1999 Annual Research Report
  • [Publications] 竹下公視: "時代の動向と社会経済システムの変革-科学技術と社会科学の転換-"関西大学経済・政治研究所 研究双書『経済システム改革と会計制度』. 第119冊. 1-31 (2000)

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      1999 Annual Research Report
  • [Publications] 小谷 融: "会計ビッグバンが企業の経営を変える"『実業の日本』. 99巻・2号. 40-43 (1999)

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      1999 Annual Research Report
  • [Publications] 小谷 融: "時価会計が経営に与える影響"『企業会計』. 51巻・11号. 35-41 (1999)

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      1999 Annual Research Report
  • [Publications] 小谷 融: "研究開発費・ソフトウェア会計"『企業会計』. 52巻・1号. 56-62 (2000)

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      1999 Annual Research Report
  • [Publications] 小谷 融: "会計基準設定機関はどうあるべきか"関西大学経済・政治研究所 研究双書『経済システム改革と会計制度』. 第119冊. 92-126 (2000)

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  • [Publications] 須田一幸: "財務会計の機能-理論と実証-"白桃書房. 550 (2000)

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      1999 Annual Research Report
  • [Publications] 松尾聿正: "環境情報開示論-企業行動の環境影響に関するディスクロージャーを中心として-"白桃書房. 242 (1999)

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  • [Publications] 松尾聿正(代表): "アナリストから見た日本の会計制度改革-会計基準の国際化に向けて-"関西大学出版部. 132 (1999)

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  • [Publications] 柴 健次: "テキスト金融情報会計"中央経済社. 212 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 柴 健次: "自己株式とストックオプションの会計"新世社. 157 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 小谷 融: "外貨建取引の会計と税務"税務研究会出版局. 349 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 小谷 融: "時価経営入門"中央経済社. 191 (1999)

    • Related Report
      1999 Annual Research Report

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Published: 1999-04-01   Modified: 2016-04-21  

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