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Theoretical and Practical Studies on Accounting Measurement

Research Project

Project/Area Number 60301099
Research Category

Grant-in-Aid for Co-operative Research (A)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionNagoya University

Principal Investigator

SAITO Takao  Faculty of Economics, Nagoya University, Professor, 経済学部, 教授 (40022446)

Co-Investigator(Kenkyū-buntansha) TAKADA Masaatsu  Faculty of Business Administration, Kobe University, Professor, 経営学部, 教授 (60030706)
MIYAMOTO Masaaki  Faculty of Economics, Osaka University, Professor, 経済学部, 教授 (00028036)
SAITO Shizuki  Faculty of Economics, Tokyo University, Professor, 経済学部, 教授 (80107482)
WAKASUGI Akira  Faculty of Business Administration, Yokohama National University, Professor, 経営学部, 教授 (90017814)
MORITA Tetsuya  Faculty of Commerce, Hitotsubashi University, Professor, 商学部, 教授 (60017465)
Project Period (FY) 1985 – 1986
Project Status Completed (Fiscal Year 1986)
Budget Amount *help
¥12,300,000 (Direct Cost: ¥12,300,000)
Fiscal Year 1986: ¥5,300,000 (Direct Cost: ¥5,300,000)
Fiscal Year 1985: ¥7,000,000 (Direct Cost: ¥7,000,000)
KeywordsAccounting Measurement / Financial Accounting / Management Accounting / Auditing / Public Accounting / International Accounting / Accounting Standard / ディスクロージャー
Research Abstract

Accounting Measurement is an Important Process of the Whole System of Accounting. The System of Accounting has Greatly Developed Till Now Through the Interaction between its Theories and Practices. According to the Research Plan We Have Reviewed the Present Accounting Measurement Standards in the 3 Parts, which are Now a Prevailing Division of Academic Accounting Field. ( Financial Accounting, Management Accounting and Auditing ). We Have Also Made Discussions Many Times with Practioners in Business. From These Divisional Research We Have Got a Good Many Problems and Thought about Accounting Measurement. In Addition to the First Plan We Have Also Found the Measurement Problems and Suggestions to Their Solution in the Field of Public Accounting in which the Governmental Accounting and Others are Involved, and of International Accounting which rises in Importance with the Increase of Multi-national Enterprises. Although We Could Not Reach Showing New Quite Unified Measurement Standard, We Have Got them Partially and our Research Results are Very Suggestive in Making the Foundation of Them. It Will Be Hoped, That Each Researcher Pursues Further His Work and Makes a Great Progress in the Field of This Investigation.

Report

(1 results)
  • 1986 Final Research Report Summary

Research Products

(11 results)

All Other

All Publications (11 results)

  • [Publications] 齊藤隆夫: International Economic Conflicts,Discussion Paper. 31. (1987)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] 森田哲彌: 会計ジャーナル. 18-7. 26-32 (1986)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] 若杉明: 産業経理. 46-1. 1-11 (1986)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] 齋藤靜樹: 会計. 129-6. 15-29 (1986)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] 宮本匡章: 企業会計. 38-7. 4-11 (1986)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] 高田正淳: 企業会計. 38-6. 70-78 (1986)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] Saito, Takao: "1. Importance of Theoretical and Practical Studies on Accounting Measurement 2. The Influnces of German Accounting on Japanese Accounting" 2. International Economic Conflicts Discussion Paper ( Nagoya University ). 31. (1987)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] Morita, Tetsuya: "Thinking of Valuations of Inventory" Accounting Journal. 18-7. 26-32 (1986)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] Wakasugi, Akira: "Accrual Basis Accounting and its Effects" Industrial Accounting. 46-1. 1-11 (1986)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] Saito, Shizuki: "Meanings of Profit Informations" Accounting. 129-6. 15-29 (1986)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] Miyamoto, Masaaki: "Re-discussion on the Modern Cost Accounting" Business Accounting. 38-2. 4-11 (1986)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1986 Final Research Report Summary

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Published: 1987-03-30   Modified: 2016-04-21  

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