| Project/Area Number |
16K03985
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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 | Kyoto University |
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Principal Investigator |
Fujii Hideki 京都大学, 経済学研究科, 教授 (80173392)
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| Project Period (FY) |
2016-04-01 – 2020-03-31
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| Project Status |
Completed (Fiscal Year 2019)
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| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2018: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | コンバージェンス / 会計基準 / 会計教育 / 会計制度 / 会計理論 / 比較制度分析 / 非営利組織会計 / 会計システム / 国際会計基準 / 資産負債アプローチ |
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| Outline of Final Research Achievements |
While accounting systems have developed along with international convergence of accounting standards, main stream of accounting research has been following its original path. In this research, the characteristics of the relation between the two were considered through a complete survey of papers published on the top-three journals (2001-2005,2010-2014). The survey shows that the accounting research tends to vie in piecemeal skills based on logical positivism and their theories have remarkably diverged from accounting-standard setting practices. The researcher tried to develop a new accounting theory by applying the concept of “institution” formulated in the Comparative Institutional Analysis. The system changes in not-for-profit accounting can also be explained as a case of “isomorphism”, that is one of the key concepts in institutional theory.
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| Academic Significance and Societal Importance of the Research Achievements |
比較制度分析（CIA）を始めとする制度派理論を援用することで，今日の会計制度設計の現代的特徴と展開方向を，「歴史の因果関連」（大塚久雄）に焦点を当てて説明し予測する会計理論のモデルを提示することが出来た点に，本研究の学術的意義（研究上の意義）と社会的意義（教育上の意義）がある。開発した会計理論に依拠した研究論文をBensadon and Praquin (eds.)[2016]で発表することで，本研究の成果を海外に発信することが出来た。本研究の成果を加味して『入門財務会計』を上梓・改訂した。制度派理論を応用した会計学テキストの出版は，研究代表者が知る限り，わが国では先例がない。
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