| Project/Area Number |
21330109
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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 | The University of Tokyo |
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Principal Investigator |
OBINATA Takashi 東京大学, 大学院・経済学研究科, 教授 (20224305)
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| Co-Investigator(Kenkyū-buntansha) |
TOKUGA Yoshihiro 京都大学, 大学院・経営学研究科, 教授 (70163970)
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| Co-Investigator(Renkei-kenkyūsha) |
MANDAI Katunobu 一橋大学, 大学院・商学研究科, 教授 (80209709)
SAWABE Norio 京都大学, 大学院・経営学研究科, 教授 (80278481)
YONEYAMA Masaki 早稲田大学, 商学学術院, 教授 (00276049)
OISHI Keiichi 九州大学, 大学院・経済学研究院, 准教授 (10284605)
SHUTOU Akinobu 神戸大学, 経済経営研究所, 准教授 (60349181)
SHIMIZU Yasuhiro 神戸大学, 大学院・経営学研究科, 教授 (80324903)
OGAWA Junpei 名古屋市立大学, 大学院・経済学研究科, 准教授 (00453077)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥18,720,000 (Direct Cost: ¥14,400,000、Indirect Cost: ¥4,320,000)
Fiscal Year 2011: ¥5,460,000 (Direct Cost: ¥4,200,000、Indirect Cost: ¥1,260,000)
Fiscal Year 2010: ¥5,850,000 (Direct Cost: ¥4,500,000、Indirect Cost: ¥1,350,000)
Fiscal Year 2009: ¥7,410,000 (Direct Cost: ¥5,700,000、Indirect Cost: ¥1,710,000)
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| Keywords | 研究方法 / 科学的方法 / パラダイム / 財務会計研究 / 査読制度 / 会計教育 / 規範的・記述的研究 / 会計学 / 財務会計 / 科学性 / 社会貢献 / サーベイ研究 / 公正価値 / IFRS / 保守主義 / 株式所有構造 / 取締役会の独立性 |
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| Research Abstract |
We classify prior financial accounting studies in Japan by focusing on the research method, objectives and theme. From our survey, we find that "normative and descriptive research category" is the mainstream, and the number of papers belong to "empirical research category" is increasing. However, many papers are not based on the precise methodology. In addition, we re-classify the studies in the mainstream by the criteria of scientific progress. As a result, most of the papers don' t satisfy the prerequisites for the academic research. Therefore, we propose a concrete plan to make a standard of the peer review, and show the desirable way how to develop the robust hypothesis and construct the consistent theory.
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