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会計論理の構築


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Title: 会計論理の構築
Other Titles: A Construction of Accounting Logic
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 25-Jun-1998
Publisher: 長崎大学経済学会
Citation: 経営と経済, 78(1), pp.1-32; 1998
Abstract: 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
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 78 No. 1

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

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