| Project/Area Number |
25285140
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Partial Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
山崎 尚 獨協大学, 経済学部, 講師 (60732477)
安 珠希 早稲田大学, 商学学術院, 助手 (90645566)
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| Co-Investigator(Renkei-kenkyūsha) |
YAMASHITA SHO 跡見学園女子大学, マネジメント学部, 講師 (40508446)
HANE KEISUKE 早稲田大学, 商学学術院, 助教 (50636834)
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| Project Period (FY) |
2013-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥12,480,000 (Direct Cost: ¥9,600,000、Indirect Cost: ¥2,880,000)
Fiscal Year 2015: ¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2014: ¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2013: ¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
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| Keywords | 財務会計に対する社会的要請 / 意思決定有用性 / 受託責任会計 / 資産負債アプローチ / 収益費用アプローチ / 会計基準の国際比較 / 会計基準のコンバージェンス / 国際財務報告基準 / 財務会計の概念フレームワーク / 国際財務報告基準（IFRS） |
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| Outline of Final Research Achievements |
In this study, we conducted an analysis on the social needs for contemporary financial accounting through a questionnaire survey and interviews et.al. in order to confirm the validity of the traditional understanding, that is "top priority objective of financial accounting = decision-making usefulness". As a result, we revealed the fact that accounting information is not only used for investment decision-making by users of financial statements in the capital market, but also used for other wide purposes by the preparers of the financial statements and other constituents in modern economic society. In addition, we clarified the concrete situation as to how preparers and users of financial statements put emphasis on "individual accounting information" and utilize it.
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