| Project/Area Number |
26590084
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Setsunan University |
|---|
Principal Investigator |
TAKO Hiroji 摂南大学, 経営学部, 教授 (60121886)
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| Co-Investigator(Kenkyū-buntansha) |
椎葉 淳 大阪大学, 経済学研究科, 教授 (60330164)
石椛 義和 神戸市外国語大学, 外国語学部, 講師 (20553142)
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
|
| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2016: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 会計情報 / 資源配分 / 同時決定 / 経済効率性と価格（情報）効率性 / 会計測定・開示ルール / 資源配分への影響 / 経済効率性と情報（価格）効率性 / 企業投資 |
|---|
| Outline of Final Research Achievements |
For developing “Economics Based Accounting Theory”, it must be necessary for us to trace and clarify the influential process in which accounting information could affect a real resource allocation in the economy. In this study, we focus on the accounting literature using the “Simultaneous Determination Framework” and compare them in detail to find out the best analytical method for developing “Economics Based Accounting Theory”. In the context of investigating a real effect, we conclude “Kanodia/ Stein Approach” may be superior to the others in some points of view.
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