Com Parative Study of accounting Institutions among societies with differsnt cultuves

本研究的目的之一是比较和分析各国会计制度在应对基本建立在文化相对主义基础上的国际会计准则的必要性所驱动的现状。与霍夫斯泰德的研究一样，本研究还旨在指出现代会计的基本问题：正在发生什么样的会计文化适应，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，在这种范式中，强调当前的市场价值，以凸现商业现实。到目前为止，我国会计界一直沿用图景理论，按照公认会计原则来描述企业活动的经济现实。但笔者对这种图景理论持怀疑态度，并试图对国际会计准则等现代会计的语言功能进行分析。本文的研究结果表明，各国会计制度在国际会计准则上的趋同不仅意味着会计计量技术和会计准则的变革，也意味着一国经济政策和管理方式的变革。此外，我还指出了现代会计的语言作用，它使期货等虚拟现实通过会计准则变得可见。

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.