紀要論文 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―

中瀬 忠和

(第31号)  , pp.251 - 287 , 2017-08-31
ISSN:1347-9938
内容記述
 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.
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http://ir.c.chuo-u.ac.jp/repository/search/binary/p/10617/s/9364/

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