1990 Fiscal Year Final Research Report Summary
Research in the Functions of Modern Accounting
| Project/Area Number |
01301086
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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 | Osaka University |
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Principal Investigator |
MIYAMOTO Masaaki Osaka University, Department of Business Administration, Professor, 経済学部, 教授 (00028036)
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| Co-Investigator(Kenkyū-buntansha) |
KOBAYASHI Tetsuo Kobe University, Department of Business Administration, Professor, 経営学部, 教授 (90030709)
SAITO Takao Nagoya University, Department of Business Administration, Professor, 経済学部, 教授 (40022446)
TAKEDA Ryuji Kobe University, Department of Business Administration, Professor, 経営学部, 教授 (80030708)
ANDO Hideyoshi Hitotsubashi University, Department of Business Administration, Professor, 経済学部, 教授 (50017498)
MORITA Tetsuya Hitotsubashi University, Department of Commerce, Professor, 商学部, 教授 (60017465)
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| Project Period (FY) |
1989 – 1990
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| Keywords | Financial Accounting / Management Accounting / Internationalization / Accounting Functions / Auditing / System Auditing |
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| Research Abstract |
Changes in social and economic environment have drastically had an impact on the functions which a society expects accounting to carry our. Out "Grant-in-Aid for Co-operative Research (A) " aimed to examine how the functions of accounting should be understood in response to a changing environment from the below viewpoints.
(1) Financial Accounting Perspective
(2) Internationalization Perspective
(3) Management Accounting Perspective
In fact, we are sure that our research could produce wonderful and outstanding results. For example, our research made a contribution to the accounting standard setting concerning options and futures transaction, suggested the new interesting research field to be developed in the future, had much influence on various aspects of the activities in Japanese academic communities, and so on. The report contains some important and informative issues above-mentioned (this report has three parts according to different objectives of our research, that is, (1) Inquiry into the Functions of Modern Financial Accounting, (2) Inquiry into the Internationalization of Accounting Functions and (3) Inquiry into the Functions of Modern Management Accounting).
It is very important and necessary for Accounting researchers not only to discuss some related issues theoretically among themselves also to understand how practitioners evaluate existing accounting rules in a practical world and what accounting information they really need, because accounting research is very closely related to accounting practice. For this reason, we had a chance to discuss with four guest speakers (two treasurers in public utility and chemical company, one auditor and one system auditing pioneer) and could gain informative knowledge of accounting information needs.
We believe it is necessary and significant to continue a co-operative research like this in order to develop a wide range of accounting theories and improve accounting practice.
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