会計写像論に対する言語論的意義の考察(中田信正教授退任記念号)

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The conclusions reached in this paper can be summarized as follows: (1) As in general linguistics, the linguistic theories of accounting can be classified as the theory of meaning as substance (accepted theory) and the theory of meaning as relation (minority opinion). Many technical terms are used for the key concepts of the theory of meaning as substance. These terms are "mapping," "isomorphism," "mapmaking," "representational faithfulness," "realism," "reflectivity," "correspondence," "causal relations," "fallibilism," and "neutral existence." (2) Fictitious assets and hidden assets are on different levels of language. If the term "hidden assets" is defined as resources unrecorded (or understated) in the balance sheet and also considered as non-language, such a term should be classified as object language. On the other hand, the term "fictitious assets" could be classified as metalanguage. If resources themselves are regarded as language in terms of the theory-ladenness of observation, the term "hidden assets" could be considered as meta-language, in which case the term "fictitious assets" could become meta-meta-language. (3) In Ijiri's concepts, fictitious assets appear to be "surrogates without principals," while hidden assets appear to be "principals without surrogates." However, these assets cannot be fully explained by Ijiri's "imperfect representation" because what appears to be "surrogates without principals" in his theory could occur in "perfect representation" as well. In order to justify the use of Ijiri's theory for both fictitious and hidden assets, the presence or absence of "representation relations" between principals and surrogates should be consciously assumed. (4) In this study, symbolization was conducted of fictitious assets based on symbolic logic. As a result, the presence of fictitious assets indicated a particular negative case referred to as "SoP." According to oppositional inference, the universal affirmative (SaP), which is the foundation for Ijiri's concept of surrogates based on principals, is in contradictory opposition to the particular negative (SoP), which indicates the presence of fictitious assets. Therefore, Ijiri's theory is incapable of offering a logical explanation for the occurrence of fictitious assets as accounting phenomena. (5) Hidden assets were also symbolized according to symbolic logic. As a result, the presence of hidden assets indicated a particular negative case referred to as "PoS." The particular negative (PoS) obtained by transformational inference conducted on the universal affirmative (SaP), the foundation for Ijiri's concept of surrogates based on principals, has a different logical expression compared to the particular negative case (PoS), which indicates the presence of hidden assets. Therefore, Ijiri's theory is incapable of offering a logical explanation for the occurrence of hidden assets as accounting phenomena.
桃山学院大学の論文

会計写像論に対する言語論的意義の考察(中田信正教授退任記念号)

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