Research in the Functions of Modern Accounting

社会和经济环境的变化对社会期望会计承担的职能产生了巨大的影响。OUT《合作研究助学金(A)》旨在从以下几个角度探讨如何在不断变化的环境中理解会计的作用。(1)财务会计视角(2)国际化视角(3)管理会计视角事实上，我们相信我们的研究可以产生精彩而卓越的结果。例如，我们的研究对期权和期货交易的会计准则制定做出了贡献，提出了未来需要发展的新的有趣的研究领域，对日本学术界活动的各个方面产生了很大的影响等等。这份报告包含了上述一些重要而翔实的问题(根据我们研究的不同目标，本报告分为三个部分，即(1)探讨现代财务会计的功能，(2)探讨会计职能的国际化，(3)探讨现代管理会计的职能)。会计研究与会计实践密切相关，因此，会计研究人员不仅从理论上探讨一些相关问题，而且了解实践者如何在现实世界中评价现有会计规则，以及他们真正需要哪些会计信息，这是非常重要和必要的，因为会计研究与会计实践密切相关。为此，我们有机会与四位嘉宾(两位公用事业和化工公司的财务主管、一位审计师和一位系统审计先驱)进行了讨论，可以获得有关会计信息需求的信息知识。我们认为，继续这样的合作研究对于发展广泛的会计理论和改进会计实践是必要和有意义的。

Changes in social and economic environment have drastically had an impact on the functions which a society expects accounting to carry our. Out "Grant-in-Aid for Co-operative Research (A) " aimed to examine how the functions of accounting should be understood in response to a changing environment from the below viewpoints.(1) Financial Accounting Perspective(2) Internationalization Perspective(3) Management Accounting PerspectiveIn fact, we are sure that our research could produce wonderful and outstanding results. For example, our research made a contribution to the accounting standard setting concerning options and futures transaction, suggested the new interesting research field to be developed in the future, had much influence on various aspects of the activities in Japanese academic communities, and so on. The report contains some important and informative issues above-mentioned (this report has three parts according to different objectives of our research, that is, (1) Inquiry into the Functions of Modern Financial Accounting, (2) Inquiry into the Internationalization of Accounting Functions and (3) Inquiry into the Functions of Modern Management Accounting).It is very important and necessary for Accounting researchers not only to discuss some related issues theoretically among themselves also to understand how practitioners evaluate existing accounting rules in a practical world and what accounting information they really need, because accounting research is very closely related to accounting practice. For this reason, we had a chance to discuss with four guest speakers (two treasurers in public utility and chemical company, one auditor and one system auditing pioneer) and could gain informative knowledge of accounting information needs.We believe it is necessary and significant to continue a co-operative research like this in order to develop a wide range of accounting theories and improve accounting practice.