Empirical analysis of accounting for "electronic money"

2014 Fiscal Year Final Research Report

• Project/Area Number: 24730397
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: University of Tsukuba (2013-2014); Teikyo University (2012)
• Principal Investigator: NAKAMURA Ryosuke 筑波大学, ビジネスサイエンス系, 准教授 (40549713)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: ポイントプログラム / 疑似通貨 / キャッシュ・フロー

Outline of Final Research Achievements

This research deals with the topic of "electronic money", especially "points". Recently, a transition from stand-alone point programs to “point-alliance” programs has been recognized, but the accounting standard nevertheless does not keep pace with this situation. This research explores business models and accounting procedures of some companies that carry on typical “point-alliance” programs in Japan. This research explains that some companies have different business models each other, and have different accounting procedures accordingly. These results suggest that each company adopts the accounting procedure fitting reality depending on the nature of services that each companies produces regardless of undeveloped accounting standard about point programs.

Free Research Field

会計学