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投資者とキャッシュ・フロー会計 -ローソン会計思考の検討-

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Title: 投資者とキャッシュ・フロー会計 -ローソン会計思考の検討-
Other Titles: The Investors and Cash Flow Accounting
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 24-Sep-1999
Publisher: 長崎大学経済学会
Citation: 経営と経済, 79(2), pp.1-35; 1999
Abstract: Lowson combines the cash flow accounting and the market value accounting when he constructs accounting theory, and calls the accounting model as cash flow-market value (CF-MV) accounting model. After examining this accounting model, I concluded the followings: (1) because his income concept is the one of assets and liabilities approach and it does not have revenue and expense concepts, we can not do income analysis, (2) because entities are evaluated by the market values in the aggregate and the double entry book keeping is not used, we can not manage the entities in detail, and (3) because this model introduces the thought of market efficiency hypothesis and the object of accounting is the market value changes in the stock markets, we can not measure the business activities themselves. But Lowson's great contribution to the accounting theory are to extend the accounting field to investor's stand-point and introduce the risk concept of investors. We have to start with this point in order to construct the general accounting theory in the future.
URI: http://hdl.handle.net/10069/29137
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 79 No. 2

Citable URI : http://hdl.handle.net/10069/29137

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