Comparative Institutional Analysis of Accounting System Changes and Perspective towards Evolutionary Accounting
| Project/Area Number |
15530301
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kyoto University |
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Principal Investigator |
FUJII Hideki Kyoto University, Graduate School of Economics, Professor, 大学院・経済学研究科, 教授 (80173392)
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| Project Period (FY) |
2003 – 2004
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| Project Status |
Completed (Fiscal Year 2004)
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| Budget Amount *help |
¥3,200,000 (Direct Cost: ¥3,200,000)
Fiscal Year 2004: ¥1,400,000 (Direct Cost: ¥1,400,000)
Fiscal Year 2003: ¥1,800,000 (Direct Cost: ¥1,800,000)
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| Keywords | accounting / governmental accounting / institutional accounting / international accounting standard / nonprofit accounting / evolutionary accounting / comparative institutional analysis / 非営利会計 / フランス会計 / プラン・コンタブル / 概念フレームワーク |
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| Research Abstract |
Main purposes of this study are as follows ; (1)to make clear the nature of changing process of accounting as an "institution" from the viewpoint of Comparative Institutional Analysis, (2)and to clarify the peculiar law underlying changes in accounting system and regulation depending on the current research results of evolutionary economics. For these purposes, we study, as topics, the process of international accounting harmonization in E.U. Countries especially in France, and the reformation of accounting system in the gevernmental and not-for-profit organizations in Japan.
Just like Japan, France has had their tradition of accounting regulation driven by public sector based on the written law. But facing up to the international accounting harmonization, or rather convergence of accounting standards, they are obliged to take some steps, including declassification des textes and reinforcement of informational function of accounting. These arrangements will result in a big change in Fre
… More
nch accounting regulation and may give us lessons concerning system reformation. We tried to find out the essence of the change through comparative study of economic system and corporate governance between Japan and France. Some of the research results were published in the papers listed on the next page, and the others at the workshop held in University Paris-Dauphine in May 2004. We could exchange the viewpoints and research results on the topic with French researchers then.
Now in Japan, we are observing a big renovation of organizational structure and accounting system in governmental and not-for-profit entities. The renovators took the U.S. model into consideration to draft a basic design of the system change. Crucial points there lie in answering the questions as follows ; what should be the objectives of accounting or financial reporting in the governmental and not-for-profit entities and what kind of information should be provided to users then? From the viewpoint of accounting theory, we could summarize these questions as how we should apply decision-usefulness approach to the entities. Focusing on these issues, we studied U.S. experiences in setting up basic concepts for governmental accounting, formation of depreciation accounting in not-for-profit entities and application of International Accounting Standards No.32 revised to co-operatives Less
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Report
(3 results)
Research Products
(18 results)
