Integrated Study on Accounting Disclosure in Network Society
| Project/Area Number |
16330091
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (B)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Konan University |
|---|
Principal Investigator |
KAWASAKI Teruyuki Konan University, Graduate School of Accountancy, Professor, 経営学部ビジネス研究科, 教授 (10122227)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
OKAMURA Masahito Prefectural University of Hiroshima, Faculty of Management, Associate Professor, 経営学部, 助教授 (80347608)
KOTANI Tohru Osaka University of Economics, Information Management, Professor, 経営情報学部, 教授 (50300364)
HORIE Masayuki Nihon University, College of Commerce, Professor, 商学部, 教授 (70173630)
UKITA Izumi Kansai University of International Studies, Business Management, Professor, 経営学部, 教授 (70203502)
SAKAGAMI Manabu Osaka City University, Graduate School of Business, Associate Professor, 大学院経営学研究科, 助教授 (50264792)
|
|---|
| Project Period (FY) |
2004 – 2006
|
| Project Status |
Completed (Fiscal Year 2006)
|
| Budget Amount *help |
¥14,600,000 (Direct Cost: ¥14,600,000)
Fiscal Year 2006: ¥3,100,000 (Direct Cost: ¥3,100,000)
Fiscal Year 2005: ¥3,700,000 (Direct Cost: ¥3,700,000)
Fiscal Year 2004: ¥7,800,000 (Direct Cost: ¥7,800,000)
|
|---|
| Keywords | Electronic disclosure system / Financial reporting / Disclosure / XBRL / Business reporting / IT auditing / E-Tax / Internet reporting / 財務報告インスタンス |
|---|
| Research Abstract |
The next subjects were discussed in this research.
1.The first subject was "theoretical research of electronic disclosure".
(1)We elaborated the basic theory of electronic disclosure (especially, communication theory).
(2)We argued about the future of the electronic media in network society.
(3)We evaluated the meaning of "Enhanced Business Reporting",and argued about the applicability of this reporting in Japan.
2.The second subject was "technical research of electronic disclosure".
(1)We translated an American basic book of XBRL (eXtensible Business Reporting Language) into Japanese.
(2)While we investigated and analyzed the newest trend of it, we participated in activity (especially educational activity) of XBRL.japan, and contributed to the educational campaign in Japan.
3.The third subject was "institutional research of electronic disclosure".
(1)We threw into relief the present condition and the subject of electronic disclosure of several countries (United States, Canada, Britain, and China) by literature research, interview investigation.
(2)We investigated the present condition of the e-Tax System in Japan.
(3)We planned to discuss about electronic disclosure and IT audit in collaboration with researchers in the world.
4.We reported the result of this research in the annual meeting of Japan Tax Accounting Association (7th October, 2006).
Moreover, we plan to publish a book (Frontier of Electronic Disclosure, Chuokeizai-sha, May 2007).
|
Report
(4 results)
Research Products
(33 results)
