アメリカ会計制度再編の問題点 : ロッキード社の研究・開発費処理に関連して(多国籍企業と会計問題,共同研究)
スポンサーリンク
概要
- 論文の詳細を見る
Accounting is performed by accountants in order to assist some groups in society to control others. Such control is carried out through financial statements which are prepared in conformity with generally accepted accounting principles in the United States. Whether accounting principles applied are valid depends upon the judgment of public accountant who audits the financial statements of a company. Even if accounting principles are determined in detail, the case is the same. An accountant has to appraise whether the accounting principles applied, in addition to ones generally accepted in the abstract, are applicable to the facts of a particular transaction and have been applied appropriately. It is not enough to weight the application of accounting principles item by item without considering the cumulative impact of the choices. Accountants share a general conception of how the accounting principles should be applied, which is framed in the social context. The barrage of litigation which commenced in the sixties and carried over into seventies jolted the accounting profession harshly. The Staff Study entitled The Accounting Establishment, 1972, also criticizes that accountants with large accounting firms, i.e. "big eight," are not independent and that the various activities of the accounting profession are self-serving. It recommends that a government agency assumes the accounting and auditing standards-setting. This means that the general conception shared among accountants have become unsettled. We deal with one of the materials in appendix K of The Accounting Establishment, Research and Development cost of Tristar L-1011 in Lockheed Aircraft Corporation, because the conclusion of The Accounting Establishment appears to be based largely on materials in appendix K. We consider the judgment which Arthur Young&Company, auditor of Lockheed, passed on R&D of Lock-heed and the polemic of Abraham J. Briloff against it, in relation to the general conception of accountants. We conclude that pronouncements on accounting principles should identify the objectives of accounting principles and the circumstances in which a particular accounting principles is to be applied so that an accountant can appraise conformity with the sprit of accounting principles as well as its letter. The disclosure of the correspondence and memoranda or conference between the SEC, the accounting firm, and its client regarding the accounting issue is essential to set the accounting principles described above. Thus accounting will become more effective as a means of social control in the modern society.
- 日本大学の論文
- 1979-12-20
著者
関連論文
- 日米における会計の実態調査
- フィデュシャリー・アカウンティングの体系化の試み : フィデュシャリー・キャピタリズムにおける会計像 (前田貞芳教授還暦記念号)
- 繰延報酬制度の信託をめぐる会計の論点 : 米国Rabbi信託の会計処理基準を中心として(21世紀を展望する産業・経営・会計(Part III))
- 企業年金のコーポレート・ガバナンス・ディスクロージャー問題(コーポレート・ガバナンス・ディスクロージャーをめぐる諸問題-コーポレート・ガバナンスへの新たな接近,総合研究)
- わが国の退職給付会計基準と企業年金制度への影響
- 経営諸制度再構築の方向と課題
- 会計基準設定の階層化(産業・経営における労働の諸問題)
- 「会計規範の適用過程」の動態分析序説(会計規範の動態分析-会計社会学の定立をめざして-,共同研究)
- はしがき(会計規範の動態分析-会計社会学の定立をめざして-,共同研究)
- 現代米国会計学の位置 : 会計学方法再構成のための素材として(会計,米国における産業・経営の諸問題)
- I 会計基準の適用過程をめぐる問題点(会計規範の動態分析,共同研究,研究会報告要旨)
- アメリカ会計制度再編の問題点 : ロッキード社の研究・開発費処理に関連して(多国籍企業と会計問題,共同研究)
- はしがき(コーポレート・ガバナンス・ディスクロージャーをめぐる諸問題-総合研究)