企業と産業の社会会計(共同研究)

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The present is a time of considerable upheaval in transition to a new era. As of now the government has been adhering to the monistic industrial standard based on the corporate and aggregative industrial markets, whereby the GNP is the sole measure of human affluence and the expectations and needs of the general public are apprehended entirely from the viewpoint of the traditional economics. However, over recent years the global trend has been for an augmentation of subjective and self-awakening cognition among the general public, the permeation of a people-centred way of thinking, and, a transformation of perception of values from qualitative viewpoint to quality orientation. Not only for the government but also for the corporate and industrial spheres, this trend inevitably brings forth inculcation of a common sense of destiny, or what should be called common aims for life, and a shift from a one-dimensional standard to a multi-dimensional standard. People (namely life-innovators) living in the modern pluralistic society, are showing human subjective needs based on innovators-centred thinking from the viewpoint of personal realization. Therefore, with a view to meeting these kinds of needs, the corporate and industrial spheres are in the first place redirecting themselves away from markes absolutism to the adoption of aims coexistent with human beings and the environments, and secondly, recognizing that they should be involved as "corporate citizens" or one of the organizers of society, and in the third place, comprehending that they are linked to society as human organization and are actualizers of human values. It appears to be one of these phenomena that the corporate and industrial spheres are giving attention to how to restrict industries with orientation towards living and the intellect. Nowadays, so far as not only the government but also the corporate and industrial spheres are not capable of continuing if they fail to understand the real meaning about the growing tendancy of the general public towards the rejection of materialism and introversion aiming at the realization of human values, there is developing an extensive reinforcement and broadening of the bottom-up power among the general public. With this among the general public towards the independent and self-conscious development as innovators and the manifestation of social needs for the shift from the industrial standard to the life (human) standard, it is of pressing importance for the corporate and industrial spheres to re-examine their function in the new era. This paper argues from the point of the view of the life (human) standard that the corporate and industrial spheres should participate in the aims and affairs of society and fulfill their responsibilities. In recognition of this, an attempt is first made to develop arguments concerning the methodology for inducing them tangibly to conduct themselves accordingly. Then, social accounting is singled as a means of incarnating the methodology. Decade have passed since the measurement and transmission schemes in the sphere of social accounting were undertaken. During this time, many original schemes have been put forward. Accordingly, we have first examined these various schemes critically and analytically, and next, based on this examination, we have attempted to give expression to the social accounting scheme we would advocate. The social accounting scheme tentatively developed in paper, is original and different in content from the schemes presented hitherto. However, there is no denying the fact that our scheme is unsatisfactory due to insufficient by-year analysis and research. But with regard to the "unresolved problems of logical obscurity and getting general acceptance" inherent in the schemes hitherto, we think that our scheme is to some extent successful. Our scheme is completely different from the other approaches adopted hitherto, but we themselves would acknowledge that this is a tentative development at this stage.
日本大学の論文
1983-03-20

企業と産業の社会会計(共同研究)

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