1994 Fiscal Year Final Research Report Summary
Accounting and its Creation of Image : A Synthetic Research
| Project/Area Number |
05803015
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| Research Category |
Grant-in-Aid for General Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | KOBE UNIVERSITY |
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Principal Investigator |
NAKANO Tsuneo Kobe University, School of Business Administration, Professor, 経営学部, 教授 (60093522)
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| Co-Investigator(Kenkyū-buntansha) |
TAKASU Norio Kinki University, School of Commerce and Economics, Professor, 商経学部, 教授 (70148732)
YAMAJI Hidetoshi Kobe University, Research Institute for Economics and Business Administration, P, 経済経営研究所, 教授 (40127410)
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| Project Period (FY) |
1993 – 1994
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| Keywords | accounting / bookkeeping / Robinson Crusoe / disclosure / annual report / iconology / public image / consolidated financials statements |
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| Research Abstract |
Accountants usually have prided on their profession. But accounting (or accountancy), compared with its social function, has not always received a fair social evaluation. This research focused on the dual aspects of public image of accounting (or accountancy), that is, (1) the image that the public hold accounting, and (2) the image that accounting creats for the specific organization (especially big business enterprise).
Some conclusions are drawn from our research. We traced the public image of accounting (or accountancy) in novels, essays, dramas, movies and other works which were published by non-accountants since the early 18th century. Sometimes accountants were caricaturized in novels, movies and other works. But, generally speaking, accounting (or accountancy) gradually has won public recognition in the long run. This trend has been remarkably observed after the public recognized the significance of accounting as a tool of social control of big business enterprises.
We also found some patterns of behavior of big business enterprises when they used pictures in their printed media. Labors, consumers and other people had serious doubts about the socio-economic performance of big business enterprises. Big business enterprises wanted to keep harmonious relations with the public. They tried to get the public informed about the "good image" that they expected. Under this strategy, a lot of pictures were taken by professional photographers, and inserted in their annual reports and other printed media. Both accounting information and pictures were used in annual reports for the same purpose, that is, the improvement of their public image.
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