| Project/Area Number |
16K03977
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Tohoku University |
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Principal Investigator |
Inokuma Hiroko 東北大学, 経済学研究科, フェロー (30596416)
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| Co-Investigator(Kenkyū-buntansha) |
清水 剛 東京大学, 大学院総合文化研究科, 准教授 (00334300)
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| Project Period (FY) |
2016-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2018: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2017: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2016: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | 会計・監査制度 / 会計・監査基準 / 国際会計 / 国際標準化 / 国民国家 / 固有性 / IFRS / 経路依存性（Path dependence） / 経路依存性 / 資本市場規制 / 会計基準 / 監査基準 |
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| Outline of Final Research Achievements |
In this research, we examined that how the accounting and auditing system is used in a certain society transformed by the international standardization in order to consider the relationship between the international standardization on accounting and auditing systems represented by IFRS and the uniqueness of each country. The effects of such changes were clarified through analysis of accounting focusing on micro transactions and examination of the actual conditions by business administration.
In this study, we verified that various economic systems in the world do not converge to the “single and optimal” form through analysis on national institutions. The economic system including the accounting system exists as a whole, and if we cut and change a part of it, the overall consistency on system might be lost. We consider that we have shown a certain contribution from the point by showing the cases of foreign countries.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究では会計が経済的実体をいかに描写するか、という「描写の仕方」と会計から出てきた数値をいかに人々が利用するかという「会計の使われ方」における固有性に注目し、そのような固有性に対して国際標準化された会計・監査制度が与える影響とそれが社会にもたらす効果を取り上げ検討した。
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