2023 Fiscal Year Final Research Report
Interdisciplinary research on standardization of individual cultures between anthropology and accounting
| Project/Area Number |
20K20280
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| Project/Area Number (Other) |
17H06191 (2017-2019)
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| Research Category |
Grant-in-Aid for Challenging Research (Pioneering)
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| Allocation Type | Multi-year Fund (2020)
Single-year Grants (2017-2019) |
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| Research Field |
Economics, Business Administration, and related fields
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| Research Institution | National Museum of Ethnology |
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Principal Investigator |
Deguchi Masayuki 国立民族学博物館, その他部局等, 名誉教授 (90272799)
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| Project Period (FY) |
2020-04-01 – 2024-03-31
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| Keywords | 人類学 / 会計学 / トランスフォーマティブ研究 / ビジネスセントリズム / 非営利会計 / 領域設定総合化法 / IFR4NPO / 標準化 |
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| Outline of Final Research Achievements |
We have published 34 papers, 25 presentations at academic conferences (7 of which were at international conferences), and a book entitled "Transformative Research in Accounting and Anthropology" (edited by Masayuki Deguchi and Hideki Fujii). On the other hand, because this is a new field, there are very few academic societies, the number of peer-reviewed papers is extremely few, and although there have been presentations at international conferences, there have been no papers published in International English journals. In the future, we would like to link these results to the publication of peer-reviewed papers, English journals, and books.
An important aspect of our research outcome is that we were able to create the important concept of "business centrism." In particular, in Japanese society, which is heavily weighted towards corporations, we were able to shed a certain amount of academic light on the tendency to impose corporate culture and norms as universal.
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| Free Research Field |
人類学
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| Academic Significance and Societal Importance of the Research Achievements |
会計学と人類学のトランスフォーマティブ研究に挑戦した。会計学者は会計を「言語」と表現している。非営利会計の統一をクリティカルな観点から眺めれば、各地で異なる言語が併存しているときに、統一言語を作る言語政策が推し進められている状況と捉えることができる。さらに、その議論の方法を見れば、「利益計算のための損益主義会計を中心に発展してきた企業会計」を、多くの人が使用しているからという理由で、「利益」の概念のない非営利会計に導入しようとするマジョリティの論理が指摘できた。非営利の世界を営利の世界で考える「ビジネスセントリズム」という概念を創出することで、非営利の会計をめぐる議論を整理することに成功した。
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