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会計制度選択の実際と理論
https://doi.org/10.18901/00000139
https://doi.org/10.18901/00000139860caa66-f627-4d8d-8303-46ecde25f307
名前 / ファイル | ライセンス | アクション |
---|---|---|
③鈴木大介 (433.3 kB)
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-05-01 | |||||
タイトル | ||||||
タイトル | 会計制度選択の実際と理論 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Choice of Accounting System: Practices and Theories | |||||
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 | |||||
ID登録 | ||||||
ID登録 | 10.18901/00000139 | |||||
ID登録タイプ | JaLC | |||||
著者名 |
鈴木, 大介
× 鈴木, 大介 |
|||||
著者名(英) |
Suzuki, Daisuke
× Suzuki, Daisuke |
|||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This paper investigated opinion based on Arrow (1963) which renders research on the best accounting principles and practices meaningless and opinion based on Demski (1973)which negates normative and conceptual approaches to accounting. Both Arrow (1963) and Demski (1973) produced excellent theoretical research. However, it may be obvious as it is theoretical, but there are premises for each of their theorem and there is no guarantee that these premises will stand up in actual conditions. Meanwhile, even in research through normative and conceptual approaches let alone research on accounting principles and practices, the premise of actual conditions is mainstream. Consequently, in the investigations in this paper, it was judged impossible to proactively support the two opinions asserted as the basis for these theories. | |||||
書誌情報 |
麗澤経済研究 en : Reitaku International Journal of Economic Studies 巻 18, 号 2, p. 45-55, 発行日 2010-09-30 |
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出版者 | ||||||
出版者 | 麗澤大学経済学会 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0919-6706 |