会計情報の質的諸特徴(会計,産業社会の変革と企業経営の諸問題)

概要

論文の詳細を見る
The main purpose of this article is to present opinions of a critical study of the "Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information" published by the Financial Accounting Standards Board (FASB) of the U.S.A. in 1980. If accounting is understood to be an information system, then the relationship between management, the sender of accounting information, and shareholders, and creditors, the recipients of the information, becomes an important issue. However, the FASB's theory attaches importance to the user-primacy. This is the problematical point. When one comes to think of the communication of information, the relationship between the sender and recipient of information, in particular the relative powers between both parties and their differing aims cannot be disregarded. The biggest problem lies in the fact that no consideration is given to this point, and therefore contrary to the aims of the FASB, their research is not neutral. In accounting, unless the interests of all parties concerned are given due consideration, the argument becomes hollow.
日本大学の論文
1985-03-01