2009 Fiscal Year Final Research Report
Research on the paradigm models of financial accounting and tax accounting in the cyberspace society
| Project/Area Number |
19330100
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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 | Konan University |
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Principal Investigator |
KAWASAKI Teruyuki Konan University, ビジネス研究科, 教授 (10122227)
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| Co-Investigator(Kenkyū-buntansha) |
YATSUO Junichi 近畿大学, 法学部, 教授 (30340855)
FUKUURA Ikumi 西南学院大学, 商学部, 教授 (00149791)
UKITA Izumi 関西国際大学, 経営学部, 教授 (70203502)
SAKAUE Manabu 法政大学, 経営学部, 教授 (50264792)
HATO Kenichi 近畿大学, 経営学部, 教授 (30228499)
SAINO Junko 甲南大学, ビジネス研究科, 教授 (60311510)
OKINO Koji 兵庫大学, 経済情報学部, 准教授 (00319906)
FURUTA Miho 甲南大学, 経営学部, 准教授 (90368473)
FUJII Makoto 日本大学, 商学部, 准教授 (80409044)
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| Research Collaborator |
HORIE Masayuki 日本大学, 商学部, 教授 (70173630)
URASAKI Naohiro 近畿大学, 経営学部, 教授 (60203600)
IKEDA Koji 甲南大学, 経営学部, 教授 (80202886)
WATANABE Eiichi 東京商工リサーチ, 技術顧問
SAKAMOTO Takashi , 税理士・米国公認会計士
UENO Takaya , 税理士
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| Project Period (FY) |
2007 – 2009
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| Keywords | 電子開示 / 電子申告 / 電子商取引 / 財務会計 / 税務会計 / XBRL / 会計ディスクロージャー / 課税所得 |
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| Research Abstract |
The purpose of this research is to study the paradigm models of financial accounting and tax accounting in the cyberspace society from three viewpoints, theory, system and practice. The results of this research can be summarized to the following three findings ; (1) The development of IT (information technology) will dramatically change the paradigms (basic concepts) of financial accounting and tax accounting. (2) E-tax in Japan has many problems in procedures of that system. (3) The spread of XBRL is essential for the development of electronic reporting and E-tax.
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