| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
|
|---|
| Outline of Final Research Achievements |
This research deals with the topic of "electronic money", especially "points". Recently, a transition from stand-alone point programs to “point-alliance” programs has been recognized, but the accounting standard nevertheless does not keep pace with this situation. This research explores business models and accounting procedures of some companies that carry on typical “point-alliance” programs in Japan. This research explains that some companies have different business models each other, and have different accounting procedures accordingly. These results suggest that each company adopts the accounting procedure fitting reality depending on the nature of services that each companies produces regardless of undeveloped accounting standard about point programs.
|
