| Co-Investigator(Kenkyū-buntansha) |
TAKAMATSU Kazuo Soka University, 商学部, 教授 (30030696)
NISHIZAWA Osamu Waseda University, 商学部, 教授 (50063467)
高松 和男 創価大学, 学長 (70063865)
OGAWA Kiyoshi Waseda University, 商学部, 教授 (10063413)
AIDA Yoshio Keio University, 商学部, 教授 (30050967)
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| Budget Amount *help |
¥6,500,000 (Direct Cost: ¥6,500,000)
Fiscal Year 1988: ¥3,000,000 (Direct Cost: ¥3,000,000)
Fiscal Year 1987: ¥3,500,000 (Direct Cost: ¥3,500,000)
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| Research Abstract |
besides examining historically various reports given at the World Congress of Accountants, the International Conference on Accounting Education, and the World Congress of Accounting Historians, the present study attempted an analysis of papers read and discussions held at the Sixth International Conference on Accounting Education held in Kyoto in October, 1987. The results clarified the following points:
1. The various accounting structures, which measure economic activity of a business and present information pertaining to operational performance and financial position to interested parties, have undergone a similar process of development in all nations in response to industrial growth. It is both possible, and necessary, to proceed with accounting education and research from a world model.
2. There is an ever inceasing need for international cooperation regarding accounting education and research. Accounting theories and practices have evolved within the confines of individual nations, but if there could be shared mutually on an international level, resultant advances in accounting, it is believed, would be dramatic.
3. The role that accounting plays is not always the same between nations having different social, economic, and legal environments, or between nations at different levels of industrial development. In countries having a developed stock market, the major task of accounting is assumed to be the dissemination of financial information essential to decision relating to capital investment by private investors. In cases where the stock market does not function as a place for capital accumulation however, the idea of supplying financial information to investors is hardly relevant. this and other such differences must be taken thoroughly into account if accounting education and research is to proceed on an international basis, and if there is to be an international harmonizing of the various accounting standards.
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