일본의 회계학 연구동향

• 영문명: The Research Trend of Accounting in Japan: Analysis into the Journal of JAA Accounting (1917-2000)
• 발행기관: 한일경상학회
• 저자명: 이선복(Seon Bok Lee)
• 간행물 정보: 『한일경상논집』제57권, 167~185쪽, 전체 19쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2012.11.30

영문 초록

This research aims at analyzing the list of theses included in the journal of Japan Accounting Association, Accounting (1917-2000, Moriyama Library) and examining the research trend of accounting in Japan. For the research, the transition process of Japanese accounting was categorized into four, and the contents divided into six (years, authors, majors, key words and research methods). The study results are as follows. First, 948 editions (159 volumes, 1-6 editions, 13,633 contents) of the journal, Accounting were published in Japan for 94 years from 1917 to 2010, and various contents were offered including not only 9,256 (68.72%) theses on accounting, but also preview of new-published books and documents, 1,081(8.03%) book reviews, 452 (3.36%) cases of introduction of the trend of the academy, 184(1.37%) questions and answers for the book-keeping and CPA test, etc. Second, independent research formed overwhelming 97.38%, and the contents consisted of financial accounting (62.77%), cost and management accounting (18.31%), auditing (9.56%), and tax accounting (9.36%). Third, when the nations were compared as the research subjects, the USA was dealt with 38.28%; Briton, 23.87%; Germany, 15.51%; China, 2.86%; and Korea, 1.32% in order. Fourth, as for the research methods, accounting systems and theories composed the biggest rate of 44.69% and 36.22%, respectively; empirical studies and translation, 6%; investigation into the actual condition, 4.59%; and study into examples, 2.45%. With regard to the empirical studies, research into the capital market was 30.16%; the influence of accounting treatment choice on stock prices, 14.29%; agency theories, 12.70%; earnings management, 9.52%; and the value of corporate, 3.17% in order.

목차

Ⅰ. 서론

Ⅱ. 선행연구

Ⅲ. 일본 회계제도의 변천과 회계학 연구

Ⅳ. 일본회계연구학회 잡지『會計』의 분석결과

Ⅴ. 결론

키워드

Journal of Accounting Japan Accounting Association JAA，Accounting Standards Board of Japan ASBJ