形相(フォルム)としての会計(岡崎守男教授退任記念号)

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The conclusions reached in this paper are summarized as follows: (1) Concerning the degree of arbitrariness between signife and signifian, there is a difference among the following three signs: natural index, artificial index, and linguistic sign. Needless to say, accounting as language corresponds to linguistic signs because people cannot recognize any trace that indicates natural connection, for example, between captions or items and numbers or amounts in financial statements and financial conditions and operating results. (2) The true nature of language or signs as langue does not lie in substance but in form. When accountants journalize transactions, the identity of language is not pursued as substance but rather as form. For example, substance, including specific kinds and creditors of goods, is not concerned with fundamental journalizing in credit purchases. In other words, as long as the same conditions, such as structural or relational identities, are satisfied, accountants up until now have always journalized in the same way. (3) It is the zero sign that best of all explains that the true nature of language lies in form. It is true not only in ordinary language but also in accounting. The existence of the zero sign is recognized not only in a syntagmatic relationship but also in a paradigmatic relationship. Examples of the zero sign in the syntagmatic relationship of accounting are found as the month is omitted in the date columns of a journal and elsewhere as simpler compound journal entries are made compared to simple journal entries in mixed transactions. (4) There are too many examples to name of the zero sign being used in paradigmatic relationships in accounting. One example is changing the names of chronologically ordered items on financial statements to zero signs. Other examples are observed in the following situations: (1) In Japanese, but not American, accounting practice, counterpart accounts are written in the remarks columns of ledgers; (2) school bookkeeping requires the use of a "sundries" entry, but business bookkeeping does not; and (3) in the settlement of accounts, continental forms use a balance account or Bilanzkonto, but English forms do not. Furthermore, the zero sign is found in simpler writing in the slip accounting system when it is compared to the traditional journal system. (5) Is a book kept by personal computer a commercial book or not? The Japanese courts are still divided. According to recent judicial precedents, the true nature of a commercial book as language was sought in form in the Chiba District Court and in substance in the Tokyo High Court. The accused party was found guilty in the former case, not guilty in the latter. The latter decision has been appealed to the Supreme Court of Japan. This case proves that our paper deals with a practical problem, though it looks very abstract.
桃山学院大学の論文

形相(フォルム)としての会計(岡崎守男教授退任記念号)

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