1997 Fiscal Year Final Research Report Summary
An Economic Analysis of Historical Cost Accounting System
| Project/Area Number |
07630122
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Osaka University |
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Principal Investigator |
TAKAO Hiroji Osaka University, Faculty of Economics, Professor, 経済学部, 教授 (60121886)
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| Project Period (FY) |
1995 – 1997
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| Keywords | Accounting System / Measurement Cost / Historical Cost Accounting |
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| Research Abstract |
The purpose of this research is to investigate a characteristic of an historical cost accounting system in terms of an economics. An important characteristic of the accounting system is an accounting system to be designed not to have a direct relationship to a price system, which characteristic is very different from a market value accounting system. Then, we compare an historical cost accounting system with a market value accounting system in terms of "measurement costs", relying on the framework of transaction cost economics. The result is as follows : it is wider for a historical cost accounting system to play an allocative role in an economic space relative to a market value accounting system, because the increase rate of the measurement cost in market value accounting system is higher than one in historical cost accounting system.
We will make researches into empirical studies based on this theoretical results In the future.
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