| Project/Area Number |
23330152
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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 | Konan University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
HONDA Yoshimi 大阪経済大学, 経営学部, 教授 (30157101)
HORIE Masayuki 日本大学, 商学部, 教授 (70173630)
URASAKI Naohiro 近畿大学, 経営学部, 教授 (60203600)
UKITA Izumi 関西国際大学, 人間科学部, 教授 (70203502)
OZU Chikako 九州大学, 大学院・経済学研究科(研究院), 准教授 (30214167)
SAKAUE Manabu 法政大学, 経営学部, 教授 (50264792)
SHIMADA Michiko 下関市立大学, 経済学部, 教授 (30268289)
NAKAOJI Yoko 名桜大学, 国際学部, 准教授 (20320533)
SAINO Junko 甲南大学, 大学院・社会科学研究科, 教授 (60311510)
MATSUWAKI Masami 四天王寺大学, 経営学部, 准教授 (30367875)
HIRAGA Masatake 愛知学院大学, 経営学部, 教授 (00329070)
KO Tan 名古屋大学, 大学院・経済学研究科(研究院), 准教授 (10386667)
GARCIA Clemence 立教大学, 経営学部, 助教 (60440179)
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| Research Collaborator |
UENO Takaya 上野税理士事務所, 所長・税理士
RI Kyongu 東義大学校(韓国), 経営学部, 教授
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| Project Period (FY) |
2011-04-01 – 2014-03-31
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥14,950,000 (Direct Cost: ¥11,500,000、Indirect Cost: ¥3,450,000)
Fiscal Year 2013: ¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2012: ¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2011: ¥6,890,000 (Direct Cost: ¥5,300,000、Indirect Cost: ¥1,590,000)
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| Keywords | IFRS / 中小企業 / 中小企業会計基準 / 中小企業版IFRS / 会計制度改革 / ダイナミズム / 中小企業版ＩＦＲＳ |
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| Research Abstract |
In this study, according to the posture of each country over introduction of IFRS (International Financial Reporting Standards), it became clear that the correspondences of each country to introduction of "IFRS for SMEs(Small- and Medium-sized Entities" differed.
Originally, the accounting system of each country has a close relation to the corporate culture (accounting culture) of each country. The accounting system (the custom of business accounting) of SMEs especially has a close relation to the accounting culture of each country. In this study, it became that many advanced nations (or area) which introduced IFRS had simplified their own traditional accounting standards as accounting standards for SMEs, without applying "the IFRS for SMEs".
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