| Project/Area Number |
09430029
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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 | Kansai University |
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Principal Investigator |
MATSUO Nobumasa KANSAI UNIVERSITY, FACULTY OF COMMERCE, PROFESSOR, 商学部, 教授 (90067661)
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| Co-Investigator(Kenkyū-buntansha) |
GUNJI Takeshi OSAKA GAKUIN UNIVERSITY, FACULTY OF DISTRIBUTION AND SCIENCE, PROFESSOR, 経営科学部, 教授 (30113145)
SUDA Kazuyuki KANSAI UNIVERSITY, FACULTY OF COMMERCE, PROFESSOR, 商学部, 教授 (00171273)
SHIBA Kenji KANSAI UNIVERSITY, FACULTY OF COMMERCE, PROFESSOR, 商学部, 教授 (40154231)
KIMOTO Keiichi KANSAI GAKUIN UNIVERSITY, FACULTY OF COMMERCE, ASSOCIATE PROFESSOR, 商学部, 助教授 (80205012)
TAKASU Norio KINKI UNIVERISTY, FACULTY OF ECONOMIC AND COMMERCE, PROFESSOR, 商経学部, 教授 (70148732)
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| Project Period (FY) |
1997 – 1999
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| Keywords | INTERNATIONAL ACCOUNTING STANDARS / SYSTEM OF TRIANGLE / CONSOLISAITON ACOUNTING / DERIVATIVE / RESEARCH AND DEVELOPMENT COST / PENSION ACCOUNTING / TUREASURY STOCK / COST OF ACCOUNTING |
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| Research Abstract |
Our purpose is to compare the accounting conduct of prepare and use of accounting information in introducing international Accounting Standards (IASs), with special reference to realistic research, and to examine the direction of Japanese Accounting System. We researched the following order.
First year---realistic research to enterprises (preparer) of accounting information
Second year---realistic research to analyst (user) of accounting information
Third year---compare the result of enterprises with that of analyst
We made inquiries about common items (accounting system in Japan, consolidation accounting, finance commodity, pension accounting, research and development cost, treasury stock, information cost and general matter). Enterprises went through difficulties to cope with new accounting standards. We can see the difference of consciousness between enterprises and analyst, especially disclosure of information. Enterprises recognized sufficiency of information. But Analyst felt insufficiency of accounting information. Especially we can see the good example in on-balance issue of finance assets and liabilities concerning derivative transaction.
To complete this research, we established two groups. To make hypothesis of conduct and verify that hypothesis, we established empirical research group. And to research conduct according to changes of external factor, we established experiment group.
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