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Com Parative Study of accounting Institutions among societies with differsnt cultuves

不同文化社会会计制度比较研究

基本信息

批准号：
12630156
负责人：
OKAMOTO Ruo
金额：
$ 0.77万
依托单位：
TAKUSHOKU UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2000
资助国家：
日本
起止时间：
2000 至 2001
项目状态：
已结题

项目摘要

One object of this study is to compare and analyze the status quo that accounting system of each country is driven by the necessity coping with the International Accounting Standards, basically founded on cultural relativism. In the same way as the study of G. Hofstede, this study also aimes to point out the basic issues on modern accounting ; what kind of accounting acculturation is taking place, what is true object of the IAS, and what kind of conditions are needed for the IAS to become the international standards. Another object is to inquire into mainstream of accounting paradigm, in which current market value has been emphasized to carve in relief of the business reality. So far, our accounting realm has assumed the picture theory that should describe the economic reality of business activities according to the GAAP. But I have doubts about such a picture theory, and then have tried to analyze the language function of modern accounting like the IAS. As the result of my study, it is turned out that the convergence of each country's accounting institution on the IAS means not only the change of accounting measurement skill and accounting standards, but also the reform of economic policy and management styles in one country. Also I point out the linguistic role of modern accounting that makes virtual realities like futures being visible through accounting standards.

本文的研究对象之一是比较分析各国会计制度的现状，即各国会计制度是由应对国际会计准则的必要性驱动的，基本上建立在文化相对主义的基础上。与G.霍夫施泰德提出的会计文化适应问题，指出了现代会计的基本问题：会计文化适应是什么样的，国际会计准则的真正目标是什么，国际会计准则成为国际准则需要什么样的条件。另一个目的是探讨主流的会计范式，其中强调现行市场价值，以雕刻在救济的商业现实。迄今为止，我国会计界一直采用的是按照公认会计原则来描述企业经营活动的经济现实的图像理论。但笔者对这一图景理论持怀疑态度，并试图分析国际会计准则等现代会计的语言功能。研究结果表明，各国会计制度与国际会计准则的趋同，不仅意味着会计计量技术和会计准则的变化，而且意味着一国经济政策和管理方式的改革。我还指出，现代会计的语言作用，使虚拟现实，如未来是可见的，通过会计准则。