| Project/Area Number |
22653052
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Osaka University |
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Principal Investigator |
TAKAO Hiroji 大阪大学, 経済学研究科, 教授 (60121886)
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| Co-Investigator(Kenkyū-buntansha) |
UEEDA Masauki 青山学院大学, 経営学部, 准教授 (20367684)
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| Project Period (FY) |
2010 – 2012
|
| Project Status |
Completed (Fiscal Year 2012)
|
| Budget Amount *help |
¥2,710,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥510,000)
Fiscal Year 2012: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2010: ¥500,000 (Direct Cost: ¥500,000)
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| Keywords | 会計の基本機能 / 競争的均衡 / 財務報告の資源配分機能 / 財務報告の目的 / 資源配分機能 / 最適な設備投資 / エッジワース的見方 / 会計情報の資源配分機能 / 競争的配分 |
|---|
| Research Abstract |
The objective of financial reporting generally presupposes a valuation objective and an efficient contracting objective in the accounting literature. Our research tentatively conducts to find out a new objective of financial reporting that combines with a valuation objective and an efficient contracting objective, by referring two different types of competitive equilibrium framework (“Walras” and “Edgeworth”). Our examination suggests that we are able to indicate a “Resource Allocation objective”, which means to lead to an optimal investment for plant, equipment and R&D in the firm .
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