1988 Fiscal Year Final Research Report Summary
A Study of the extension and usefulness of accounting information
| Project/Area Number |
62301082
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| Research Category |
Grant-in-Aid for Co-operative Research (A)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | HITOTSUBASHI UNIVERSITY |
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Principal Investigator |
MORITA Tetuya Hitotsubashi University, Department of Commerce. Professor, 商学部, 教授 (60017465)
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| Co-Investigator(Kenkyū-buntansha) |
TANI Takeyuki Kobe University. Department of Business Administration. Professor, 経営学部, 教授 (00030718)
KURODA Masatoshi Kobe University. Department of Business Administration. Professor, 経営学部, 教授 (20030710)
TAKADA Masaatsu Kobe University. Department of Business Administration. Professor, 経営学部, 教授 (60030706)
ANDO Hideyoshi Hitotsubashi University, Department of Commerce. Professor, 商学部, 教授 (50017498)
NAKAMURA Tadashi Hitotsubashi University, Department of Commerce. Professor, 商学部, 教授 (20017487)
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| Project Period (FY) |
1987 – 1988
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| Keywords | accounting information / segmented information / off-balance transactions / profit management / 戦略的予算管理 |
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| Research Abstract |
1 Extension and usefulness of accounting information (1) by a general review of the existing accounting stanndards in Japan , we confirmed the necessity to improve them and tried to find the way of improvement.
(2) We studied the way of disclosure of segmented accounting information , which goes well with Japanese economic system . The result of our study was reflected in "a Statement on the Disclosure of Segmented Information",which was issued in 1988 by the Corporate Accounting Board . With this statement , disclosure system of segmented information is established .
(3) We tried to find basic standards for the accounting and disclosure for so-called "off- balance" transactions . Although our study did not come to a conlusion , we confirmed , it is nesessary to establish the theoretical standards , which identify the items shown on the balance sheet itself , not as notes , decide the timing of income realization for the transactions of new financial instruments, and distinguish hedging transaction from speculation.
2 Extension and usefulness of management accounting information We confirmed by empirical research that the management accounting information is changing remarkably to correspond with the changes of circumstances .
(1) In the field of capital investent , the management accounting information had to be combined with engineering and business finance .
(2) Strategic budgeting plays an important part in the profit management , and transfer price and allocation of corporate indirect costs are applied generally in the performance evaluation .
(3) Total productive maintenance is prevailing in many manufacturing works as a result of productive revolution represented by computer integrated manufacturing and so on .
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