일본식 회계모델의 구축과 패러다임 변화 (The Paradigm Shift of the Japanese Style of Accounting Model)

서지정보

· 발행기관 : 한일경상학회
· 수록지 정보 : 한일경상논집 / 49권 / 41 ~ 70페이지
· 저자명 : 이선복

초록

This research aims at examining the change in the paradigm of the Japanese style of accounting model that has been developed since Meiji era, and suggesting Japan’s strategies in relation to the introduction of International Financial Reporting Standards (IFRS), the controversial issue nowadays. As for the research method, the history of Japanese accounting, celebrating the 117th year after the introduction of bookkeeping by double entry, was divided into four periods and their characteristics were studied, and the results were as follows.
First, at the early days of Meiji, Fukuzawa Yukichi’s 「Jyogounohou」and Allan Shand’s「Guidance to Bank Bookkeeping」(1893) were published as the first books on American and English style of bookkeeping, but as the continental (German) style of commercial law was legislated on the foundation made by Roesler, the accounting model of triangle system was formed.
Second, after the war, conglomerates were abolished by the occupation policy of GHQ, and the era of enterprise accounting principles began influenced by an American system, but the increase of the accounting practice putting emphasis on the investment into facilities and accumulation of capital opened the way to reconstruction.
Third, along with the high growth of the economy, Japanese style of administration (superiority of indirect financing, possession of stocks and mutual funds, and a main bank system) emerged, and the new attempt was made to find a Japanese style of accounting model (gradual, function to mediate interests, and historical production cost model).
Fourth, as financial transformations were carried out after the collapse of bubble economy and the introduction of IFRS became an international issue, Accounting Standards Board of Japan (ASBJ) has legislated 23 accounting standards till 2010, and completed the convergence (1st stage) with IFRS. In addition, it announced an interim report that it would consider a full-scale adoption of IFRS in 2014.
Japan has jumped up to be the second best capital market and GDP country in the world in a short time after its defeat. The contribution of Japanese accounting to it cannot be denied. Japan has shown the trend to add continental style of commercial laws as well as American and British styles of bookkeeping by double entry and GHQ to its principles of enterprise accounting, and to pursue the paradigm of change based on the logic that it can accept itself. The paradigm is recently being demanded to change itself with the introduction of IFRS ahead, and the development of the situation is being watched with keen interest..

영어초록

This research aims at examining the change in the paradigm of the Japanese style of accounting model that has been developed since Meiji era, and suggesting Japan’s strategies in relation to the introduction of International Financial Reporting Standards (IFRS), the controversial issue nowadays. As for the research method, the history of Japanese accounting, celebrating the 117th year after the introduction of bookkeeping by double entry, was divided into four periods and their characteristics were studied, and the results were as follows.
First, at the early days of Meiji, Fukuzawa Yukichi’s 「Jyogounohou」and Allan Shand’s「Guidance to Bank Bookkeeping」(1893) were published as the first books on American and English style of bookkeeping, but as the continental (German) style of commercial law was legislated on the foundation made by Roesler, the accounting model of triangle system was formed.
Second, after the war, conglomerates were abolished by the occupation policy of GHQ, and the era of enterprise accounting principles began influenced by an American system, but the increase of the accounting practice putting emphasis on the investment into facilities and accumulation of capital opened the way to reconstruction.
Third, along with the high growth of the economy, Japanese style of administration (superiority of indirect financing, possession of stocks and mutual funds, and a main bank system) emerged, and the new attempt was made to find a Japanese style of accounting model (gradual, function to mediate interests, and historical production cost model).
Fourth, as financial transformations were carried out after the collapse of bubble economy and the introduction of IFRS became an international issue, Accounting Standards Board of Japan (ASBJ) has legislated 23 accounting standards till 2010, and completed the convergence (1st stage) with IFRS. In addition, it announced an interim report that it would consider a full-scale adoption of IFRS in 2014.
Japan has jumped up to be the second best capital market and GDP country in the world in a short time after its defeat. The contribution of Japanese accounting to it cannot be denied. Japan has shown the trend to add continental style of commercial laws as well as American and British styles of bookkeeping by double entry and GHQ to its principles of enterprise accounting, and to pursue the paradigm of change based on the logic that it can accept itself. The paradigm is recently being demanded to change itself with the introduction of IFRS ahead, and the development of the situation is being watched with keen interest..

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