アメリカ非営利団体における会計規範の形成 : 会計社会学の定立をめざして(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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In the first chapter the necessity to exploit the area of accounting sociology is stressed. The concept of accounting sociology has not as yet been established, but the writer thinks that, in order to give an idea of the subject, research should be done to form on the role accounting plays in social phenomena. For example, in the case of city financial crises, various human, social and economic factors are involved as reflected in city, financial, administrative, budgetary and accounting problems. Likewise, for governmental budgeting, all kinds of social phenomena such as politics, administration, public finance, auditing and taxation have to be considered. In order to confront the mechanisms which give rise to these phenomena of financial crises and governmental budgeting face on, it is desirable that there be coordinated, on-going research bringing together accounting and related disciplines. The research performed by this writer is done with this point of view and can be regarded as a step in that direction. That is to say for accounting sociology an awareness exists of the relationship between social problems and accounting within society. This means that the relatively undeveloped area of non-profit accounting can be adopted to provide excellent subject matter for accounting sociology. Before non-profit accounting research, and relating to the type of organisation, Chapter 2 discusses the positioning of that speciality within the accounting field as a whole. That is, according to the type of organisation accounting can be divided into four units depending on whether it be for profit or non-profit, for the private sector or the public sector. Thus, the accounting for a profit oriented private enterprise is company accounting and that for a profit-making entity in the public sector is public corporation accounting. Alternatively, for the non-profit making organisations in the private and public sectors there are non-profit business accounting and governmental accounting respectively. In addition, for enterprises excluded from company accounting there is public accounting, for those public corporations excluded from public accounting there is non-profit accounting in the broad sense, and for those excluded from government accounting (i. e. non-profit making business accounting) there is non-profit accounting in the narrow sense. For the purpose of accounting sociology research, a framework has been desired to illustrate the intersection of disciplines and additionally a framework applicable to the sphere of non-profit accounting is also proposed. That is that ideally the basis for the chief areas of research for non-profit accounting is suggested to be accounting, auditing, budgeting and management (further financial auditing, budgetary control, audit on budget and so on). It is indicated that in aiming for accounting sociology, a theoretical structure should be attempted through the mastering of these fields of study. Chapter 3 is an outline of the formulation of accounting criteria for non-profit making business in the United States. Non-profit accounting is broadly divided into governmental accounting and non-profit business accounting (hospitals, schools, etc.). As this writer has already published research results regarding governmental accounting, in this paper he proposes to concentrate on hospital and university accounting which are said to be the most advanced among the non-profit making businesses. Firstly it is stated that guidance procedures as concern norms for hospital accounting have been laid down by AHA, AICPA and HFMA. A fact to be noted is that for hospitals these guidelines go behind accounting as such to include investigations of incorrect treatment and the like. Thus it is shown that hospital accounting is closely involved with and confronting social problems thereby giving substance to accounting sociology. Next attention is drawn to the norms formulated by AICPA and NACUBO for university accounting. Also touched on are the other non-profit groups which, with the exception of health and welfare, GAAP have yet to be established in. The development of non-profit accounting will ensure distributive efficiency and effectiveness for the management of non-profit organizations at a strategic level. It will also allow for improved accountability for those involved and, at the public policy level, the realization of equitable redistribution as regards non-profit organisations. Furthermore, through the mediation of non-profit organization management and public policy, certified public accountants will have the correct attitude towards interests and have an increasingly important role to play.
日本大学の論文
1984-03-20

アメリカ非営利団体における会計規範の形成 : 会計社会学の定立をめざして(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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