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Research on the theoretical investigation and the concreteness of conceptual framework

理论研究和概念框架的具体性研究

基本信息

批准号：
10630137
负责人：
TSUMORI Tsunehiro
金额：
$ 1.92万
依托单位：
Kanagawa University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1998
资助国家：
日本
起止时间：
1998 至 1999
项目状态：
已结题

项目摘要

All researchers looked over some problems of the conceptual framework of Anglo-American type, and of the theoretical framework of Franco-German type. We have concioused whether the former accounting framework adapted each accounting standard which each country had in each economic situation or not. And we have conscioused what sort of accounting framework was better. We divied the research, Kouji Kurata was in charge of Germany, Nobuhiko Sato was in charge of Australia, Yu Iwasaki was in charge of England, Ryusuke Toda was in charge of Japan, Yosihiro Tokuga was in charge of America and patterns of these countries, and Tsunehiro Tsumori gave all inclusive opinion. Based on these results, we considered the reaction of each country to the conceptual framework of American type. We analyzed the reason why they coped with so in each country. And we also considered the institution of each country, and the problem of each calculating structure. By considering these problems, we realized the universality and the peculiarity of the conceptual framework of the Anglo-American type.

所有研究者都对英美型概念框架和法德型理论框架的一些问题进行了探讨。我们已经认识到，在不同的经济形势下，原有的会计框架是否适应了各国的会计准则。我们已经意识到什么样的会计框架更好。我们将研究分为仓田幸二负责德国、佐藤信彦负责澳大利亚、岩崎裕负责英国、户田龙介户田负责日本、德贺良弘负责美国和这些国家的模式，和津森恒弘给出了包容性的意见。根据这些结果，我们考虑了每个国家对美国式概念框架的反应。我们分析了各国应对这一问题的原因。同时也考虑了各国的制度，以及各自计算结构的问题.通过对这些问题的思考，我们认识到英美型概念框架的普遍性和特殊性。