Exploring accounting system as a transformation of coordinates

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K13058
• Research Category: Grant-in-Aid for Challenging Exploratory Research
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Aoyama Gakuin University
• Principal Investigator: Fukui Yoshitaka 青山学院大学, 国際マネジメント研究科, 教授 (40322987)
• Project Period (FY): 2015-04-01 – 2018-03-31
• Keywords: 財務会計

Outline of Final Research Achievements

In this study I tried to deepen my long-standing endeavor to establish accounting as a distinct academic discipline from the viewpoint of accounting system as a transformation of coordinates to measure economic phenomena.
I did not take accounting as a mere field or object to which other academic disciplines, economics in particular, are applied, but examined problems proper to accounting squarely and explored the possibilities of accounting as a foundational discipline unlocking the mysteries of social phenomena, keeping the interrelatedness of accounting and other disciplines in mind.

Free Research Field

社会科学