General Research on the Conceptual Framework of International Accounting

2015 Fiscal Year Final Research Report

• Project/Area Number: 24243053
• Research Category: Grant-in-Aid for Scientific Research (A)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Accounting
• Research Institution: Aichi Gakuin University
• Principal Investigator: SATOH MICHIMASA 愛知学院大学, 商学部, 教授 (60114948)
• Co-Investigator(Kenkyū-buntansha): KIMURA Toshio 流通科学大学, 商学部, 教授 (80310580) ; MATSUDA Osamu 名古屋産業大学, 環境情報学部, 教授 (90291872) ; MUKAI Ichiro 愛知学院大学, 経営学部, 教授 (20308761) ; MURATA Eiji 日本大学, 商学部, 教授 (90210038) ; KONISHI Noriyuki 青山学院大学, 会計プロフェッション研科, 教授 (80205434) ; TSUNOGAYA Noriyuki 名古屋大学, 経済学研究科, 教授 (80267921) ; TASHIRO Tatsuhiko 名城大学, 経営学部, 教授 (90268061) ; SAINO Junko 関西大学, 商学部, 教授 (60311510) ; NAKANO Takayuki 法政大学, キャリアデザイン学部, 教授 (70287952) ; NAKAYAMA Shigeho 愛知学院大学, 商学部, 教授 (80331635) ; NISHIUMI Satoru 愛知学院大学, 経営学部, 准教授 (30387401) ; HIRAGA Masataka 愛知学院大学, 経営学部, 教授 (00329070) ; ASANO Takashi 首都大学東京, 社会科学研究科, 准教授 (30329833) ; NISHIDATE Tsukasa 愛知学院大学, 経営学部, 准教授 (50460639) ; MANABE Kazuhiro 名古屋外国語大学, 現代国際学部, 講師 (40509915)
• Co-Investigator(Renkei-kenkyūsha): ISHII Yasuhiko 高千穂大学, 商学部, 教授 (70305176)
• Project Period (FY): 2012-04-01 – 2016-03-31
• Keywords: 国際会計 / 概念フレームワーク / 資金会計 / 企業主体説 / 会計と文化 / キャッシュフロー / 共益資本主義 / 日本の貢献

Outline of Final Research Achievements

The purpose of this research is to investigate the essence of the New Conceptual Framework(NCF), currently developed by the IASB. The hypothesis adopted here is “the great transformation of accounting,” which will be promoted by the combination of the Entity Theory and the Funds Flow View. The NCF is providing the new vision for future financial accounting, not summarizing the current IFRS. Based on this assumption, two comment letters were sent to the IASB concerning the definition of the equity in DP(2013) and ED(2015).
Generally, it was difficult to empirically verify the relevance of the Entity Theory. But the relevance of the Funds Flow Approach to Income Reporting (FAIR) was verified. The cultural significance of accounting, including Japan and Islamic countries are investigated. The inequality, spreading all over the world now, might be caused by the conventional bookkeeping. The new accounting system from Japan is expected to make shift to the stakeholder capitalism.

Free Research Field

会計学