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Comparative Institutional Analysis of Accounting System Changes and Perspective towards Evolutionary Accounting

Research Project

Project/Area Number 15530301
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKyoto University

Principal Investigator

FUJII Hideki  Kyoto University, Graduate School of Economics, Professor, 大学院・経済学研究科, 教授 (80173392)

Project Period (FY) 2003 – 2004
Project Status Completed (Fiscal Year 2004)
Budget Amount *help
¥3,200,000 (Direct Cost: ¥3,200,000)
Fiscal Year 2004: ¥1,400,000 (Direct Cost: ¥1,400,000)
Fiscal Year 2003: ¥1,800,000 (Direct Cost: ¥1,800,000)
Keywordsaccounting / governmental accounting / institutional accounting / international accounting standard / nonprofit accounting / evolutionary accounting / comparative institutional analysis / 非営利会計 / フランス会計 / プラン・コンタブル / 概念フレームワーク
Research Abstract

Main purposes of this study are as follows ; (1)to make clear the nature of changing process of accounting as an "institution" from the viewpoint of Comparative Institutional Analysis, (2)and to clarify the peculiar law underlying changes in accounting system and regulation depending on the current research results of evolutionary economics. For these purposes, we study, as topics, the process of international accounting harmonization in E.U. Countries especially in France, and the reformation of accounting system in the gevernmental and not-for-profit organizations in Japan.
Just like Japan, France has had their tradition of accounting regulation driven by public sector based on the written law. But facing up to the international accounting harmonization, or rather convergence of accounting standards, they are obliged to take some steps, including declassification des textes and reinforcement of informational function of accounting. These arrangements will result in a big change in Fre … More nch accounting regulation and may give us lessons concerning system reformation. We tried to find out the essence of the change through comparative study of economic system and corporate governance between Japan and France. Some of the research results were published in the papers listed on the next page, and the others at the workshop held in University Paris-Dauphine in May 2004. We could exchange the viewpoints and research results on the topic with French researchers then.
Now in Japan, we are observing a big renovation of organizational structure and accounting system in governmental and not-for-profit entities. The renovators took the U.S. model into consideration to draft a basic design of the system change. Crucial points there lie in answering the questions as follows ; what should be the objectives of accounting or financial reporting in the governmental and not-for-profit entities and what kind of information should be provided to users then? From the viewpoint of accounting theory, we could summarize these questions as how we should apply decision-usefulness approach to the entities. Focusing on these issues, we studied U.S. experiences in setting up basic concepts for governmental accounting, formation of depreciation accounting in not-for-profit entities and application of International Accounting Standards No.32 revised to co-operatives Less

Report

(3 results)
  • 2004 Annual Research Report   Final Research Report Summary
  • 2003 Annual Research Report
  • Research Products

    (18 results)

All 2005 2004 Other

All Journal Article (15 results) Publications (3 results)

  • [Journal Article] アメリカ公会計の基礎概念-GASB概念書第1号とFASB概念フレームワークの比較検討-2005

    • Author(s)
      藤井 秀樹
    • Journal Title

      産業経理 64・4

      Pages: 4-14

    • NAID

      40006626643

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] Basic Concepts of Governmental Accounting in U.S.2005

    • Author(s)
      Hideki Fujii
    • Journal Title

      Sangyo Keiri (The Journal of Industrial Management and Accounting) Vol.64, No.4

      Pages: 4-14

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 原価主義と時価評価2004

    • Author(s)
      藤井 秀樹
    • Journal Title

      企業会計 56・1

      Pages: 33-41

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] アメリカにおける非営利組織会計基準の構造と問題点-R.N.アンソニーの所説を手がかりとして2004

    • Author(s)
      藤井 秀樹
    • Journal Title

      商経学叢 50・3

      Pages: 89-106

    • NAID

      110004670615

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 非営利組織における減価償却の要否問題と基準書第93号2004

    • Author(s)
      藤井 秀樹
    • Journal Title

      生駒経済論叢 2・1

      Pages: 63-81

    • NAID

      110004630675

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 基準調和化時代のフランス会計制度-プラン・コンタブル・ジェネラルの20年を振り返って-2004

    • Author(s)
      藤井 秀樹
    • Journal Title

      Working Paper, Faculty of Economics, Kyoto University No.J-37

      Pages: 1-15

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] 国際会計基準第32号の協同組合への適用をめぐる問題点-出資金は資本か負債か-2004

    • Author(s)
      藤井 秀樹
    • Journal Title

      生活協同組合研究 345

      Pages: 24-30

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] Historical Cost Accounting and Fair Value Measurement2004

    • Author(s)
      Hideki Fujii
    • Journal Title

      Kigyo Kaikei (Business Accounting) Vol.56, No.1

      Pages: 33-41

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Structure and Problematic Characteristics of NPO Accounting Standards in U.S.A. : With Special Reference to R.N.Anthony's Discussion2004

    • Author(s)
      Hideki Fujii
    • Journal Title

      Shokei Gakuso (The Journal of Business Administration and Marketing Strategy) Vol.50, No.3

      Pages: 89-106

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] On Controversy about Use or Nonuse of Depreciation Accounting in Not-for-Profit Organizations and FASB's FAS No.932004

    • Author(s)
      Hideki Fujii
    • Journal Title

      Ikoma Keizai Ronso (Ikoma Journal of Economics) Vol.2, No.1

      Pages: 63-81

    • NAID

      110004630675

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] French Accounting in the Time of International Accounting Harmonization : 20 Years of the French Plan Comptable General2004

    • Author(s)
      Hideki Fujii
    • Journal Title

      Working Paper, Faculty of Economics, Kyoto University No.J-37

      Pages: 1-15

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Application of IAS32 to Co-operatives : Are Member's Shares Equity or Liability?2004

    • Author(s)
      Hideki Fujii
    • Journal Title

      Seikatsu Kyodo Kumiai Kenkyu (Review of Consumer Co-operative Studies) No.345

      Pages: 24-30

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] アメリカにおける非営利組織会計基準の構造と問題点-R.N.アンソニーの所説を手がかりとして2004

    • Author(s)
      藤井 秀樹
    • Journal Title

      商経学叢(近畿大学) 50・3

      Pages: 89-106

    • NAID

      110004670615

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 非営利組織における減価償却の要否問題と基準書第93号2004

    • Author(s)
      藤井 秀樹
    • Journal Title

      生駒経済論叢(近畿大学) 2・1

      Pages: 63-81

    • NAID

      110004630675

    • Related Report
      2004 Annual Research Report
  • [Journal Article] フランス会計制度とプラン・コンタブル-会計基準調和化をめぐって-2004

    • Author(s)
      藤井 秀樹
    • Journal Title

      日本会計研究学会スタディグループ『各国プラン・コンタブルの比較研究』最終報告書

      Pages: 149-158

    • Related Report
      2004 Annual Research Report
  • [Publications] 藤井 秀樹: "公会計の概念フレームワークとその諸特徴に関する検討"日本銀行金融研究所 Discussion Paper. 2003-J-18. 1-15 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 藤井 秀樹: "原価主義と時価評価"企業会計. 56・1. 33-41 (2004)

    • Related Report
      2003 Annual Research Report
  • [Publications] 土方 久(編著): "近代会計と複式簿記"税務経理協会. 210 (2003)

    • Related Report
      2003 Annual Research Report

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Published: 2003-04-01   Modified: 2016-04-21  

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