2015 Fiscal Year Final Research Report
A methodology for the consistency analysis of accounting standards
| Project/Area Number |
26780252
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Nagoya City University |
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Principal Investigator |
Takahashi Jiro 名古屋市立大学, 経済学研究科(研究院), 准教授 (70581619)
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| Project Period (FY) |
2014-04-01 – 2016-03-31
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| Keywords | 整合性分析 / 会計学研究方法論 / 減損会計 |
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| Outline of Final Research Achievements |
The aim of this study is to rethink the methodology for the consistency analysis of accounting standards and to attempt to develop an empirically testable hypothesis from the viewpoint of the consistency analysis of accounting standards.The results indicate that (1) the result of recent research in philosophy of science provides significant benefits for improving the methodology for the consistency analysis of accounting standards (2) it is possible to make a testable hypothesis from the perspective of the consistency analysis of accounting standards.
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| Free Research Field |
会計学
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