1987 Fiscal Year Final Research Report Summary
Applications of Economic Accounting in Meso-Accounting Fields
Grant-in-Aid for Co-operative Research (A)
|Allocation Type||Single-year Grants |
|Research Institution||Kobe University |
NOSSE Nobuko Professor,Research Institute for Economics & Business Administration,Kobe University, 経済経営研究所, 教授 (40031380)
SEKIGUCHI Hideko Research Assistant,Research Institute for Economics & Business Administration, K, 経済経営研究所, 助手 (70031391)
TAMINO Shozo Lecturer,Research Institute for Economics & Business Administration,Kobe Univers, 経済経営研究所, 講師 (30031389)
KAWANO Masao Professor,Faculty of Business Administration, Yokohama National University, 経営学部, 教授 (50049607)
NAKAMURA Nobuichiro Professor,Faculty of Economics,Osaka University, 経済学部, 教授 (10068083)
AIZAKI Kenji Profesor,Faculty of Economics,Kokugakuin University, 経済学部, 教授 (40054944)
|Project Period (FY)
1986 – 1987
|Keywords||Economic accounting and business accounting / Value added / Reak profit / Capital gains / Regional accounts / Social costs / Financial accounting data / 経済会計データバンク|
Our study group intends to study how macro-Economic Economic Accounting concepts can be applied to the field of meso-accounting i.e.,Business Accounting and Regional Accounts. After two vears'(1986-87) joint work, we got following conclusions:
1. Basic concepts of Economic Accounting --- Value Added, Real Profit, Capita Gains, and Social Cost are to be applied for measuring performance of business enterprise including government enterprise. ii. Imputation of non-market transaction used in Economic Economic Accounting can be applied for measuring activities of companies, communities and region as a whole.
2. For measuring economic performance of business, Koseki has developed the surplus statement along the line of French Plan Comptable. Real profit in the statement is useful for showing economic activity and for comparison purpose.
3. For measuring social performance, Ueda found use fulness of social balance-sheet used by the West German companies.
4. Based on the research of water supply authorities in the Tokyo Area underAizaki, Koguchi wrote the principle of measuring cost of water supplied i.e., keeping real capital (dam) intact, while Kawano has compared accounting methods used by the local sewerage authorities from the Economic Accounting viewpoint.
5. Nosse and Sekiguchi measured capital Gains accrued in both Tokyo and Osaka area. They found that i.capital reconciliation account is a good apparatus for regional Capital Gains (losses) and welfare and ii. Data should be examined because such regional data has not been fully provided.
6. Above conclusions are applicable for analysing activities of all company, public enterprise and region, though our study is not able to research further here by limitation of time and funds.
7. We have established an Economic Accounting Databank for further works. Tamino and Sekiguchi have worked for this and made some case study by using Financial Data and regional data contained in the bank.
Research Products (13 results)