A study on the persuasion during accounting standard setting: The case study about global controversy over accounting for goodwill

2021 Fiscal Year Final Research Report

• Project/Area Number: 18K01944
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Rikkyo University
• Principal Investigator: Okamoto Noriaki 立教大学, 経営学部, 教授 (00433566)
• Project Period (FY): 2018-04-01 – 2022-03-31
• Keywords: 会計基準設定 / 会計基準の国際的統合 / のれんの会計 / のれんの償却または減損 / 会計基準設定の政治的側面 / 日本的会計慣行

Outline of Final Research Achievements

There are mainly two contributions from this research project. Firstly, it revealed that the valuation of goodwill (the recognition of impairment loss) is inevitably multifaceted and the divergence of practices is seen. That analysis has already appeared in the articles in Rikkyo Business Review (2018) and Journal of Information and Management (2020). Secondly, this research project theoretically considered the normative forces of globalization that mobilize the unification accounting for goodwill. Although Japanese interested parties do prefer amortization approach for the goodwill accounting and current impairment-only approach in the IFRS has been severely criticized, it appears that the IASB would like to retain the existing approach. The theoretical aspect of normative globalization is analyzed in the paper published in Journal of Economic Methodology in 2020.

Free Research Field

財務会計・国際会計・学際的会計研究

Academic Significance and Societal Importance of the Research Achievements

会計上ののれんの評価に関して、その実践が多様であり、統一的な会計基準設定が困難である点を示唆し、その結果政治的な説得が重要であると本研究を通じて伝えたい。すなわち本研究は、のれんのような極めて評価が困難な社会的構築物に関する評価の多様性やその受容を提示する。その結果として、社会における評価を深く探究する「価値評価の社会学」や「価値評価研究」とも関連性を有する。これら2つの研究領域は、世界的に注目を浴びており、その俎上に会計上ののれんを載せることは会計研究の幅を広げ、学際的に発展する契機ともなると思われる。