「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)
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This paper divides accounting norms into two areas: accounting norms in written letters and accounting norms actually followed in practice. The former is set with defined objectives and functions by the authorities. Therefore, when accounting norms, or accounting standards, are set, as regards the suitability of these objectives and functions, the various interested groups compete with each other in seeking to establish accounting standards to their advantage. Consequently this process is referred to as the politicization of accounting. However, once these accounting standards have been established, it is generally supposed that their objectives and functions are or are to be faithfully interpreted and applied in practice. In practice, as is the case with accounting standards setting, when accounting norms written in letters are interpreted and applied, it is predictable that there will be conflicts between the interested parties as to their advantage. The reason for this is that accounting norms do not function merely by having been written, but only when they are practically applied. When accounting norms are actually being interpreted and applied, as distinct from accounting norms written in letters they are referred to as accounting norms actually followed in practice. The reasons for this distinction are twofold. Firstly, when accounting norms written in letters are actually being interpreted and applied, the reasons for the separation from their objectives and functions are already apparent. As a result accounting norms followed in practice have priority over accounting norms written in letters. Secondly, when accounting norms are established anew and it is decided to implement these objectives and norms accurately, the reasons for the accounting norms followed in practice must be considered. The reasons for the separation into two types of accounting norms can be divided in general reasons and those concerned with the system. For example, by applying various regulations the administrative organ receiving the accounting reports (the Securities and Exchange Commission) gives informal guidance to enterprises as to their interpretation of accounting standards. Such guidance given to one company can, of course, also be accepted to another company as accounting norms followed in practice. The two accounting norms have no prescribed, fixed relationship. This paper has been an attempt to understand how they can be synthesized.
- 日本大学の論文
- 1984-03-20
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