会計/会計学の対象と研究法について―仮構“会計劇場”を通して考える―

On the Objects and the Research Methods of Accounting

公開日:2017.10.18

商学部 / 教授

中瀬忠和 NAKASE Tadakazu

中瀬忠和のその他のコンテンツ

発行日
2017年08月31日
概要
 The purpose of this paper is to present the interdependence between the methods and the objects of accounting research.
 It is important to discriminate between the research objects and the recording objects in accounting, and so this paper depicts that accounting scholars sit on the seats, but on the other hand private accountants, public accountants, accounting standards-setting body members and users of accounting information play on the stage in “imaginary accounting theater.”
 This paper reviews the old discussion regarding the “nature of double-entry bookkeeping,” and agrees to the assertion of “the separation of recording form and historical contents.”
 The view of “accounting as social behavior” regards “rule-governed behavior” as important, in contrast to that, the idea of “accounting as roll-behavior” puts emphasis the interaction between accountants and the users of accounting information.
 From the viewpoint of the “marriage” of epistemology and ontology, this paper insists on the indivisible relationship between the methods and the objects of accounting research.
キーワード

仮構”会計劇場

複式簿記の本質観

社会的行為としての会計

役割行為としての会計

“認識の構え”とリアリティ

「実在性」公準

利益の実在性

認識論と存在論の不可分的一体

文献等

掲載誌名・書名:

企業研究, 第31号, pp.251-287

公開者・出版社:

企業研究所

書誌コード類:

ISSN: 1347-9938

種類
紀要
言語
日本語
権利情報
この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。

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