A methodology for the consistency analysis of accounting standards

Research Project

Project/Area Number	26780252
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Multi-year Fund
Research Field	Accounting
Research Institution	Nagoya City University
Principal Investigator	Takahashi Jiro 名古屋市立大学, 経済学研究科(研究院), 准教授 (70581619)
Project Period (FY)	2014-04-01 – 2016-03-31
Project Status	Completed (Fiscal Year 2015)
Budget Amount *help	¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000) Fiscal Year 2015: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000) Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords	整合性分析 / 会計学研究方法論 / 減損会計
Outline of Final Research Achievements	The aim of this study is to rethink the methodology for the consistency analysis of accounting standards and to attempt to develop an empirically testable hypothesis from the viewpoint of the consistency analysis of accounting standards.The results indicate that (1) the result of recent research in philosophy of science provides significant benefits for improving the methodology for the consistency analysis of accounting standards (2) it is possible to make a testable hypothesis from the perspective of the consistency analysis of accounting standards.

Report

(3 results)