| Project/Area Number |
60301099
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| Research Category |
Grant-in-Aid for Co-operative Research (A)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Nagoya University |
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Principal Investigator |
SAITO Takao Faculty of Economics, Nagoya University, Professor, 経済学部, 教授 (40022446)
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| 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)
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| Project Period (FY) |
1985 – 1986
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| Project Status |
Completed (Fiscal Year 1986)
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| 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)
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| Keywords | Accounting Measurement / Financial Accounting / Management Accounting / Auditing / Public Accounting / International Accounting / Accounting Standard / ディスクロージャー |
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| 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.
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