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「複式簿記」の終焉（言語ゲーム論から）
https://stars.repo.nii.ac.jp/records/9384
https://stars.repo.nii.ac.jp/records/93843bf71a44-4d0c-4e4d-97d7-228fa87ebfef
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
全在紋 (1.7 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2021-08-04 | |||||
| タイトル | ||||||
| タイトル | 「複式簿記」の終焉（言語ゲーム論から） | |||||
| 言語 | ja | |||||
| タイトル | ||||||
| タイトル | The End of Double-Entry Bookkeeping System,with reference to Wittgenstein’s language theory | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | ウィトゲンシュタイン｜福澤諭吉｜マネジメント・サービス｜青色申告｜欠損法人 | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
全, 在紋
× 全, 在紋× CHUN, Jaemoon |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | Some conclusions reached in this paper within the scope of the treatise writing rules are summarized as follows: （１）In the accounting community of Japan, “In most Japanese enterprises, double-entry bookkeeping system is widely used. It is used not only by global corporations but also by small taverns behind train stations.” Such kind of discussion (recognition) is rampant. However, as far as the tax statistics based on the “blue/white return” of the NTA, we cannot accept such a recognition. Even more so, considering that there are not a few undeclared enterprises (actual numbers unknown). （２）In so-called “modern accounting,” discourses that pretend to be members of modern science can be seen as they are. “Profit” (increase in wealth) and “loss” (decrease in wealth), which form the basic concepts in modern accounting, are not the concepts of entities (objects) that can be observed straightforwardly. They are not the concepts of entities (objects) that can be observed in a straightforward manner, like the basic concepts such as “atom” and “molecule” in physics and chemistry as modern science. In other words, modern accounting is unknowingly in line with the method of modern science in terms of the basic concepts that make up the “frame of reference for recognition.” （３）According to tax statistics of Japan, in the case of about 2.86 million corporations, “blue/white return” is over 99%, and almost all of them are based on blue return (mostly double-entry bookkeeping system). However, looking at the “percentage of deficient corporations” over the years, almost two-thirds of the corporations have not paid corporate tax. With this, it seems unlikely that double-entry bookkeeping system has been adopted because it is useful for increasing corporate profits. Rather, is double-entry bookkeeping system a useful tool for “legal tax evasion” ? Such doubts do not go away. （４）If the current “spreading of double-entry bookkeeping system” was the result of the controlling means by discipline and training under modern power, the end of such system is near. Based on Foucault’s ideas, in postmodernism, the “épistémè de l’homme” as a frame of reference for recognition is going to disappear without a trace. In short, double-entry bookkeeping system will soon become unpopular. Double - entry bookkeeping system, which was born in modern times, will be obsolete in postmodernism ! Whether or not our assertion is right or wrong is left to the judgment of posterity. |
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| 書誌情報 |
ja : 桃山学院大学経済経営論集 en : ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW 巻 63, 号 1, p. 83-124, 発行日 2021-07-27 |
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| 出版者 | ||||||
| 出版者 | 桃山学院大学総合研究所 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 02869721 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN00240555 | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
