| Project/Area Number |
17530350
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Doshisha University |
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Principal Investigator |
MATSUMOTO Toshifumi Doshisha University, Faculty of commerce, Professor, 商学部, 教授 (90140095)
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| Co-Investigator(Kenkyū-buntansha) |
TOKUGA Yoshihiro Kyoto University, Graduate School of Economics, Professor, 大学院・経済学研究科, 教授 (70163970)
TAGA Toshifumi University of the Ryukyus, Faculty of Law and Letters, lecturer, 法文学部, 講師 (80336362)
KUSANO Masaki Osaka University of Economics, Faculty of Information Management, associate professor, 経営情報学部, 助教授 (50351440)
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| Project Period (FY) |
2005 – 2006
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| Project Status |
Completed (Fiscal Year 2006)
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| Budget Amount *help |
¥3,400,000 (Direct Cost: ¥3,400,000)
Fiscal Year 2006: ¥1,900,000 (Direct Cost: ¥1,900,000)
Fiscal Year 2005: ¥1,500,000 (Direct Cost: ¥1,500,000)
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| Keywords | Industrial Policies / Provisions / Reserves / Special Treatment Under Tax Law / Globalization of A / C Standards / Accounting Information / Corporate Behavior / Fair Value Accounting / International Accounting Standards |
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| Research Abstract |
The purpose of this research is to analyze the functions of the accounting at macro level of economy focusing on the industrial policies which used tax law and accounting standards. The following results were obtained.
(1) Literature collection: With the newspapers, the magazines, the government publications, etc., the policies using tax law or accounting standards were extracted.
(2) Establishment of an analysis framework : Researchers from academy and accounting-standards setting body were invited, and the verification method of this research was discussed. The analytic framework was developed and share among research members.
(3) Investigation into the influence of accounting Big Bang: Japanese industrial society has used up much energies against the globalization of accounting standards after the 90s. In 1997-2005, a large-scale accounting standards reform was experienced, and now there are still strong overseas pressures that forces Japan to adopt IAS. Then, we analyzed how ASBJ, governmental Organizations, JICPA, etc. have been grappling with IASB.
(4) Analysis of the theoretical structure of IASB : The target were the accounting standards of which convergence with IAS has finished, being discussed at present, expected to come up for discussion in the future. We think that the direction of convergence is indicated at theoretical level.
(5) Analysis of influence of accounting-standards conversion: Expected influences on industry and macro economy were tried to figure out.
(6) Investigation into overseas strategy : In order to investigate the national strategy of foreign countries to IAS, we interviewed Chinese academician and accountants, British academician.
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