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タイトル: 会計論理の構築
その他のタイトル: A Construction of Accounting Logic
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyotaka
発行日: 1998年 6月25日
出版者: 長崎大学経済学会
引用: 経営と経済, 78(1), pp.1-32; 1998
抄録: When we construct accounting theory systematically we need the knowledge of semiotics. It comprises syntactic, semantics and pragmatics. The syntactics in accounting theory is the theory of accounting structure, the semantics in the theory of accounting concepts, and the pragmatics is the theory of accounting purpose. The latter is the most important and the accounting theory is the system of pragmatics. In the pragmatics field, the purpose of accounting is to account for the corporate fund movements uniformly and wholly. In semantics, all the accounting elements (assets, liabilities, capital, revenues, expenses and income) are defined by the fund concept and they are the object language. In syntactice, the accounting equation is total fund movements equation. It leads to the statement of total fund movements, the statement of total fund balance, income statement and balance sheet. These three fields are integrated according to the accounting purpose.
URI: http://hdl.handle.net/10069/29110
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
原稿種類: publisher
出現コレクション:第78巻 第1号

引用URI : http://hdl.handle.net/10069/29110



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