A development of Basic Accounting theory Based on "Simultaneous Determination Framework"

2016 Fiscal Year Final Research Report

• Project/Area Number: 26590084
• Research Category: Grant-in-Aid for Challenging Exploratory Research
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Setsunan University
• Principal Investigator: TAKO Hiroji 摂南大学, 経営学部, 教授 (60121886)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Keywords: 会計情報 / 資源配分 / 同時決定 / 経済効率性と価格（情報）効率性

Outline of Final Research Achievements

For developing “Economics Based Accounting Theory”, it must be necessary for us to trace and clarify the influential process in which accounting information could affect a real resource allocation in the economy. In this study, we focus on the accounting literature using the “Simultaneous Determination Framework” and compare them in detail to find out the best analytical method for developing “Economics Based Accounting Theory”. In the context of investigating a real effect, we conclude “Kanodia/ Stein Approach” may be superior to the others in some points of view.

Free Research Field

財務会計論