| Project/Area Number |
26380605
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Niigata University |
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Principal Investigator |
Kai Hisao 新潟大学, 人文社会科学系, 准教授 (10303108)
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| Project Period (FY) |
2014-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2016: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2014: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
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| Keywords | 国際会計基準 / IFRS / 利害調整 / 情報提供 / 連結財務諸表 / 個別財務諸表 / 単体財務諸表 / 連単分離 / 利益操作 / 利益管理 / モラルハザード / 原価計算基準 / シェアードサービス / 統一化 / 経営管理 / 業績評価 / 財官一致 / 投資意思決定 / 任意適用 / 財管一致 / 多国籍企業 |
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| Outline of Final Research Achievements |
Financial accounting has a coordination role of conflicts and decision-facilitating role. Since the late 1990s, the Japanese accounting standards has been converged with the International Accounting Standards. During the development, there are some arguments that if the accounting information satisfies the role of decision-facilitating , it also satisfies the role of coordinating the conflicts and that consolidated financial statements are in charge of the role of decision-facilitating and individual financial statements are in charge of the coordination role.
Using the contract theory (agency theory), this study shows that there are some differences between the accounting information characteristics of coordinating the conflict of managers and stockholders and those of decision-facilitating. In addition, this study shows that, in some conditions, consolidated financial statements coordinate the conflict between managers and stockholders better than individual financial statements.
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| Academic Significance and Societal Importance of the Research Achievements |
これまでも数理モデル研究者によって一般的な状況で利害調整機能と情報提供機能は異なることは指摘されていた。本研究は，会計基準の国際的調和化の文脈で利害調整機能と情報提供機能を分析している点に学術的意義がある。また，投資者への情報提供には連結財務諸表だけで十分，あるいは，利害調整には単体財務諸表だけ有用といった主張が見られるが，この点についても，それぞれが主張が妥当となる条件を明らかにしている点に社会的意義がある。
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