会計機能と会計規範(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)

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The prime objective of this summary is to elucidate what accounting norms should be in relation to accounting functions. The main function of accounting can be broadly divided into the provision of information in order that decisions can be taken and the execution of accountability. According to which of these two functions is given priority, the type of accounting norms differ greatly. In this paper, the execution of accountability is viewed as the chief function. The primary meaning of accountability is the responsibility to explain. Those who have been entrusted with employing capital are under obligation to explain to those who have entrusted it what the situation of their capital is. The performance of this responsibility does not cease upon the act of explanation; it also implies that the results of the accountor's activities will be assessed ex post facto. This means that decisions can be made as to what extent the entrusted capital has been effectively used; that is, how it can be apportioned. Moreover, this allows for the regulation in advance of the accountor's actions to comply with the interests of the accountee. In this light, while providing explanations, at the same time accountability also involves the appraisal of business results, income distribution and the regulation of actions. The execution of accountability is a fusion of these functions. If accounting is regarded from the viewpoint of the prime importance of accountability function, understanding can be brought to bear on the role accounting can play within the scheme of contractual relationships between the enterprise and concerned parties, defining their various interests. In the main, contractual relationships provide rulings regarding intersts, such as income distribution, through accounting evaluations. Examples of typical contractual relationships are dividends, management incentive bonus systems, taxes, wages, debt covenants, and rate control. Accounting norms give direction to accounting representation and influence contractual relationships. In other words, these norms indirectly affect the terms for distribution of income and resources. This is because, with accounting standards setting, there are always covflicts over interests. Regarding the role of written contractual relationships defining the terms between the various interested parties, it is thought that a new awareness can be forthcoming concerning the attitudes towards accounting and its norms. Inquiries into the mutual relationship between contracts and accounting are to be expected.
日本大学の論文
1984-03-20

著者

田中建二
日本大学経済学部

会計機能と会計規範(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)

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