会計規範の形成と受容の過程(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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概要
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Prescribed accounting standards, as with other legal norms, tend to be practised at lower level than the intended level of legislative body. This paper discusses how the prescribed accounting standards degenerate to a certain level, which could be called tolerated level, and makes clear the factors that determine its level. Generally norms can be classified into social norms which regulate social relationship in a primary group such as neighbor or small village, and legal norms which are prescribed by governing authorities to maintain certain order. Therefore, those in charge of enforcement of accounting standards are under sanction of two norms, that is social and legal norms. The order which the accounting standards setting authorities intend to bring are: (1) maintenance of enterprise, (2) elimination of personal profit by managements and employees at the expence of shareholders, (3) elimination of personal profit making by advantageous use of inside information, (4) maintenace of economic efficiency (protection of market), and (5) implementation of management's socalled social responsibility. We can determine which accounting rule purport to realize which value above mentioned. For example, accounting rules which are provided by Japanese Commercial Acts intend to realize the value of maintenance of enterprise, on the other hand, current value accounting which is practised in Britain intends to realize social value of economic efficiency through free market of managment capacities. As each accounting rule intends to realize particular value, if certain society does not give much importance to certain social value, accounting rule which purport to realize that value are practised at a certain level which conforms to the expectation of that society. The tendency in Japan at present, as was in Britain and the U. S. A. in the past, is to give priority to the social value of maintenance of enterprise, while not so concrete value of protection of market is not given much importance. The "Accounting Principles for Business Enterprise" which was established in postwar Japan and purported the protection of security market, was not accepted at high level because the expectation of society was not strong to support it. Consequently "The Accounting Principles for Business Enterprise" was amended many times to conform to the expectation of society, that is maintenance of enterprise. As shown above accounting practice can not be raised to higher level than the level of expectation of society. Moreover accounting standards are primarily interpreted and applied by business mangement and auditors, and both can not avoid sanction of primary group. Meanwhile auditors are tending to be assimilated to management in thinkings and actions. From these factors prescribed accounting standards tend to be accepted at far below level than its intended level.
- 日本大学の論文
- 1984-03-20