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Title: 勘定学説の論理学的検討
Other Titles: Logical Study of the Accounts Theories
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 25-Mar-1998
Publisher: 長崎大学経済学部 / Faculty of Economis, Nagasaki University
Citation: 長崎大学経済学部研究年報, 14, pp.1-28; 1998
Description: The semiotics consists of syntactics, semantics and pragmatics. The accounting theory also has these three fields. The syntactics in accounting theory is the theory of accounting structure, the semantics is the theory of accounting concepts, and the pragmatics is the theory of accounting purpose. We can rearrange and the test accounts theories (the net asset theory, the balance sheet theory, the income theory and the trial balance of totals theory) by these three fields. In syntactic test, it became clear that neither the net asset theory nor the balance sheet theory can make income statement, further the net asset theory can not make even balance sheet. The income theory can not transfer income from income account to balance account. In semantic test, the income theory can not calculate either income or present financial position of corporations because of differences of the language levels between accounts. Compared to these theories, the trial balance of totals theory can transfer income from income account to balance account and it can not only calculate income but also present financial position of corporations.
URI: http://hdl.handle.net/10069/26657
ISSN: 09108602
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 14

Citable URI : http://hdl.handle.net/10069/26657

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