2005 Fiscal Year Final Research Report Summary
Accounting for Corporate Governance
| Project/Area Number |
16530300
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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 | Nihon University |
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Principal Investigator |
IMAFUKU Aishi Nihon University, College of Economics, Professor, 経済学部, 教授 (80059740)
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| Project Period (FY) |
2004 – 2005
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| Keywords | corporate governance / accounting for corporate governance / disclosure control committee / fiduciary relationship / pension governance / off-balance sheet transaction / transparency / network for governance |
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| Research Abstract |
The following tentative conclusions have been drawn from the research results, in particular, my serialized papers, "Accounting for Corporate Governance," KAIKEI, April 2005 to August 2005 :
Firstly, a framework for "accounting for corporate governance" should be based on business strategy ; management is required that accounting policy has explicitly formulated upon the fundamental management objective ;
Secondly, the sourcing, processing and communicating of financial information rather than disclosure itself is a prime issue for accounting for corporate governance ; of the primary concern is constructing the whole process within an organization involving financial information ; therefore, accounting for corporate governance is more closely related to the organizational design ;
Thirdly, the primary user of financial information should be identified in reconstructing the framework for accounting for corporate governance ; we have focused on the institutional investors on behalf of the individuals, who entrust their cash to pension funds, mutual funds, and life insurances.
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Research Products
(19 results)
