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Analysis of Conditional and Unconditional Conservatism

Research Project

Project/Area Number 26380629
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionRitsumeikan University

Principal Investigator

NISHITANI Jumpei  立命館大学, 経営学部, 教授 (40363717)

Project Period (FY) 2014-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Keywords保守主義 / 条件付保守主義 / 会計的保守主義 / 会計基礎概念 / 情報システム / 分析的会計研究
Outline of Final Research Achievements

The object of the proposed research project is to identify the conditions on which so-called “conditional conservatism” and “unconditional conservatism” are differently applied in setting the financial accounting standards system. Firstly, we re-examined the fundamental function of accounting, and explored the accounting history from its origin to the present, then found out the origin and its logic of accounting conservatism. Secondly, based on the findings above, we carried model analyses of the function of conservatism, and discussed the role and limits of accounting standards boards against conservatism. The results are published in the book titled “The Dilemma of Accounting Conservatism,” in March of 2016, and introduced in Nihon Keizai Shimbun and some book reviews on magazines. Now we are in the further process to deepen those findings for completing the initial research agenda.

Report

(5 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (4 results)

All 2016 2015 2014

All Journal Article (1 results) Presentation (1 results) Book (2 results)

  • [Journal Article] 保守主義のパラドックスとジレンマ2015

    • Author(s)
      西谷順平
    • Journal Title

      企業会計

      Volume: 67 Pages: 42-44

    • Related Report
      2014 Research-status Report
  • [Presentation] Accrual Reversal Effect and Conservatism2014

    • Author(s)
      Jumpei Nishitani
    • Organizer
      European Accounting Association, Annual Conference 2014
    • Place of Presentation
      Talin, Estonia
    • Year and Date
      2014-05-22
    • Related Report
      2014 Research-status Report
  • [Book] 保守主義のジレンマ ー会計基礎概念の内部化2016

    • Author(s)
      西谷順平
    • Total Pages
      211
    • Publisher
      中央経済社
    • Related Report
      2015 Research-status Report
  • [Book] 会計的保守主義の研究2015

    • Author(s)
      西谷順平
    • Total Pages
      200
    • Publisher
      中央経済社
    • Related Report
      2014 Research-status Report

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Published: 2014-04-04   Modified: 2019-03-29  

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