2023 Fiscal Year Final Research Report
Reconsidering the concept of income
| Project/Area Number |
18K01939
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Aoyama Gakuin University |
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Principal Investigator |
Fukui Yoshitaka 青山学院大学, 国際マネジメント研究科, 教授 (40322987)
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| Project Period (FY) |
2018-04-01 – 2024-03-31
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| Keywords | 財務会計 |
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| Outline of Final Research Achievements |
The core question of this research is what income is and how it is measured. More concretely, I have tried to construct an operational income concept based on economic theory. From the viewpoint of modern finance theory, the investor's aim is not to maximize the value of the stock, but to construct the optimal multiperiod income flows. In this research, I have tried to construct an income concept consistent with the aforementioned aim, and have shown that such a concept exists.
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| Free Research Field |
社会科学
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| Academic Significance and Societal Importance of the Research Achievements |
利益概念を検討する際にあたって、従来のもっぱら会計概念間の整合性を念頭に置いた基礎研究とは異なる、動学的最適化の観点から、会計情報の利用者である投資家の観点に立ち、フロー流列のストックに対する概念的先行性を示した。
会計基準設定において、収益費用アプローチと資産負債アプローチが対比される。本研究は前者の後者に対する優位性を示すことで、基準設定のあり方に一定の方向性を示唆している。
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