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会計の資源配分機能の現代的意義に関する一考察
https://ic.repo.nii.ac.jp/records/2000066
https://ic.repo.nii.ac.jp/records/20000662fdf777e-9753-45c6-a700-a2d7e9712ddc
| 名前 / ファイル | ライセンス | アクション |
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58-2-08_Kurihara.pdf (458 KB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
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| 公開日 | 2025-01-22 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 会計の資源配分機能の現代的意義に関する一考察 | |||||||||||
| 言語 | ja | |||||||||||
| タイトル | ||||||||||||
| タイトル | Reevaluating the Role of Financial Accounting as a Signal for Resource Concentration | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | jpn | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||
| 著者 |
栗原, 正樹
× 栗原, 正樹
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| 抄録 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | The purpose of this paper is to reconsider the social function of financial accounting. The social act of accounting, a series of processes to recognize and measure events, compile them into reporting formats, and provide them to information users, entails enormous costs. The social act with such costs is acceptable because it fulfills a commensurate function, and that function has been to provide useful information for investors' decision-making. However, the purpose of a financial reporting system is given by the demands of society and is not universal. The question this paper addresses is whether the current process of financial accounting, which entails enormous costs, fulfills a social function that is commensurate with its costs. In this paper, we take contemporary social issues as concrete examples and reconsider its social function within the theoretical framework of financial accounting in Japan. As a conclusion of the study, it can be evaluated that financial accounting has fulfilled not only the information-providing function of supporting investors' decision-making, but also the resource allocation function of concentrating investors' funds on socially useful enterprises. However, this mechanism did not sufficiently take into account the externality of environmental impact, and as a result, it contributed to causing serious social problems such as climate change. Today, there is a growing sense of urgency about climate change and a widely shared value system that aims for sustainable economic growth. As a result, the demand for companies to reduce CO2 emissions and contribute to carbon neutrality has become so strong that it is seen as a secondary management goal, beyond the constraints of economic activities. Under these circumstances, this paper concludes that accounting needs to expand its traditional framework of recognition and measurement and establish a mechanism that enables the creation of social value and contribution to sustainability to be reflected in financial statements. If accounting is a field of social science, its nature should be examined in a manner that responds to the demands of society, rather than following reality. We hope that the discussion in this paper will help contribute to the development of accounting and the sustainable development of society. |
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| 言語 | en | |||||||||||
| bibliographic_information |
ja : 茨城キリスト教大学紀要 II.社会・自然科学 en : Journal of Ibaraki Christian University II. Social and Natural Sciences 巻 58, p. 223-235, 発行日 2024 |
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| 出版者 | ||||||||||||
| 出版者 | 茨城キリスト教大学 | |||||||||||
| 言語 | ja | |||||||||||
| 出版者 | ||||||||||||
| 出版者 | Ibaraki Christian University | |||||||||||
| 言語 | en | |||||||||||
| item_10002_source_id_9 | ||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||
| 収録物識別子 | 1342-6370 | |||||||||||
