WEKO3
アイテム
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The view of H. B. Buckley, G. O.\nMay, S. Takadera, and others is that financial statements are not representations of facts\n(events), but only statements of estimates and opinions. The recognition and existence views\nare the expression of idealism. The accounting language view in the accounting academia is\nstill dominated by realists who base their views on the “picture” view. On the other hand,\nTakadera et al.ʼs view of accounting language belongs to a minority of idealists.\n(2)Many “games” have winners and losers. However, there are also games without\nwinners or losers. Playing cards alone(fortune-telling)or when a child throws his ball at the\nwall and catches it again, are examples of games without winners or losers. However, if\naccounting is a kind of language and business is interpreted as a language game based on\naccounting, the results(business performance)of “surplus(or black figure)” or “deficit(or\nred figure)” can be regarded as proof of victory or defeat. In other words, accounting is a\nlanguage-game with winners and losers.\n(3)Following Nagaiʼs theory, we have attempted to deepen our understanding of\naccounting as a language-game. Now, let us explore the similarities between business\naccounting as a language-game and baseball(ball game)as a language-game. In baseball, the\ngame(play)ends when the umpire calls “game” in Japan. This determines victory or defeat.\nIn this case, the “time of pronouncement” by the umpire is interpreted to be similar to the\n“time of closing” in business accounting. At the end of a baseball game, the difference\nbetween a “win” and a “loss” occurs as a result. Similarly, there is a difference between a\n“surplus” and a “deficit” at the end of a corporate accounting period.\n(4)Accounting as the language of business is also what Wittgenstein called a “language game. \nThe rules of this game are characterized not by Langueʼs rule of first, but by Paroleʼs rule of second. Therefore, in a business society where time and place are the same, it is not\nsurprising that cash basis accounting results in a surplus(or deficit)and accrual basis\naccounting results in a deficit(or surplus). This is because the rules of the game are\nmutually different. It is up to what Foucault called “power” to decide which rule to follow.\n(5)The asset and liability view prioritizes the “usefulness” of accounting information,\nwhile the revenue and expense view prioritizes the “reliability” of accounting information. In\nthe Japanese accounting community, such views are common. Many of them criticize the\nformer view, forgetting that they themselves are prisoners of the double-entry bookkeeping\nmyth. They are eager to give superiority or inferiority ratings to both views. We, on the\nother hand, are not interested in rating the superiority or inferiority of the two views from\nthe viewpoint of structural linguistics of accounting, but rather in clarifying the causes of the\ndivergence between the two views.\n(6)Exchange rate fluctuations can also be viewed as a kind of language game. As\nWittgenstein said, the meaning of language as game can be changed in any way by applying\npostulation rules. If this is true, how is the game won or lost? The FRB\u0027s arbitrary and\nfrequent changes in policy rates mean that the Japanese side is exposed to a multiple\nstandard, not a double standard. It is an unfair practice akin to the defeated in every match.\n(7)In the business world, “surplus(or black figure)” or “deficit(or red figure)” is based\non rules(rules= accounting standards)that exist in advance(as causes)from a realist\nperspective, and increases or decreases in capital are caused as a result of such performance.\nThis has been the conventional view in this field of study. In other words, business\nperformance as financial information is basically considered to be the result(picture)of the\nreal economy. However, from the standpoint of structural linguistics, business is clearly a\ngambling game in which the language of accounting is the initial rule.\n(8)No accounting standard is exhaustive in terms of realized value added. Moreover,\nwhen accounting is viewed as a language-game, it can be seen as a game of “wager” in which\nthe stakes are high and the winner loses. In fact, in the language-game of legal accounting,\nthe outcome(game)of “surplus(or black figure)” or “deficit(or red figure)” has an element\nof wagering(e.g., “bankruptcy” in case of a big loss). In any game, not just business games,\nyou must aim to win. Winning is more enjoyable than losing.", "subitem_description_type": "Abstract"}]}, "item_10002_publisher_8": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "桃山学院大学総合研究所"}]}, "item_10002_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AA1146576X", "subitem_source_identifier_type": "NCID"}]}, "item_10002_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "13455214", "subitem_source_identifier_type": "ISSN"}]}, "item_10002_version_type_20": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_970fb48d4fbd8a85", "subitem_version_type": "VoR"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "全, 在紋", "creatorNameLang": "ja"}, {"creatorName": "チョン, ジェムン", "creatorNameLang": "ja-Kana"}], "nameIdentifiers": [{"nameIdentifier": "258", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "CHUN, Jae Moon", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "259", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2023-02-15"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "P03_全.pdf", "filesize": [{"value": "1.3 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1300000.0, "url": {"label": "全 在紋", "url": "https://stars.repo.nii.ac.jp/record/9623/files/P03_全.pdf"}, "version_id": "c00091f4-8827-4c55-8a86-802ea212721b"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "貨幣ベール説", "subitem_subject_scheme": "Other"}, {"subitem_subject": "貨幣錯覚論", "subitem_subject_scheme": "Other"}, {"subitem_subject": "資産負債アプローチ", "subitem_subject_scheme": "Other"}, {"subitem_subject": "収益費用アプローチ", "subitem_subject_scheme": "Other"}, {"subitem_subject": "為替相場", "subitem_subject_scheme": "Other"}]}, "item_language": {"attribute_name": "言語", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "言語ゲームとしての企業会計", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "言語ゲームとしての企業会計", "subitem_title_language": "ja"}, {"subitem_title": "Business Accounting as Language-game", "subitem_title_language": "en"}]}, "item_type_id": "10002", "owner": "13", "path": ["1898"], "permalink_uri": "https://stars.repo.nii.ac.jp/records/9623", "pubdate": {"attribute_name": "公開日", "attribute_value": "2023-02-15"}, "publish_date": "2023-02-15", "publish_status": "0", "recid": "9623", "relation": {}, "relation_version_is_last": true, "title": ["言語ゲームとしての企業会計"], "weko_shared_id": -1}
言語ゲームとしての企業会計
https://stars.repo.nii.ac.jp/records/9623
https://stars.repo.nii.ac.jp/records/96230d88fdd0-003f-41db-ae13-943f9c0387c7
名前 / ファイル | ライセンス | アクション |
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全 在紋 (1.3 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2023-02-15 | |||||
タイトル | ||||||
言語 | ja | |||||
タイトル | 言語ゲームとしての企業会計 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Business Accounting as Language-game | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 貨幣ベール説 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 貨幣錯覚論 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 資産負債アプローチ | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 収益費用アプローチ | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 為替相場 | |||||
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, Jae Moon |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The conclusions reached in this paper are summarized as follows: (1)In the accounting community, financial statements are not representations of facts (events), but only estimates and statements of opinion. The view of H. B. Buckley, G. O. May, S. Takadera, and others is that financial statements are not representations of facts (events), but only statements of estimates and opinions. The recognition and existence views are the expression of idealism. The accounting language view in the accounting academia is still dominated by realists who base their views on the “picture” view. On the other hand, Takadera et al.ʼs view of accounting language belongs to a minority of idealists. (2)Many “games” have winners and losers. However, there are also games without winners or losers. Playing cards alone(fortune-telling)or when a child throws his ball at the wall and catches it again, are examples of games without winners or losers. However, if accounting is a kind of language and business is interpreted as a language game based on accounting, the results(business performance)of “surplus(or black figure)” or “deficit(or red figure)” can be regarded as proof of victory or defeat. In other words, accounting is a language-game with winners and losers. (3)Following Nagaiʼs theory, we have attempted to deepen our understanding of accounting as a language-game. Now, let us explore the similarities between business accounting as a language-game and baseball(ball game)as a language-game. In baseball, the game(play)ends when the umpire calls “game” in Japan. This determines victory or defeat. In this case, the “time of pronouncement” by the umpire is interpreted to be similar to the “time of closing” in business accounting. At the end of a baseball game, the difference between a “win” and a “loss” occurs as a result. Similarly, there is a difference between a “surplus” and a “deficit” at the end of a corporate accounting period. (4)Accounting as the language of business is also what Wittgenstein called a “language game. The rules of this game are characterized not by Langueʼs rule of first, but by Paroleʼs rule of second. Therefore, in a business society where time and place are the same, it is not surprising that cash basis accounting results in a surplus(or deficit)and accrual basis accounting results in a deficit(or surplus). This is because the rules of the game are mutually different. It is up to what Foucault called “power” to decide which rule to follow. (5)The asset and liability view prioritizes the “usefulness” of accounting information, while the revenue and expense view prioritizes the “reliability” of accounting information. In the Japanese accounting community, such views are common. Many of them criticize the former view, forgetting that they themselves are prisoners of the double-entry bookkeeping myth. They are eager to give superiority or inferiority ratings to both views. We, on the other hand, are not interested in rating the superiority or inferiority of the two views from the viewpoint of structural linguistics of accounting, but rather in clarifying the causes of the divergence between the two views. (6)Exchange rate fluctuations can also be viewed as a kind of language game. As Wittgenstein said, the meaning of language as game can be changed in any way by applying postulation rules. If this is true, how is the game won or lost? The FRB's arbitrary and frequent changes in policy rates mean that the Japanese side is exposed to a multiple standard, not a double standard. It is an unfair practice akin to the defeated in every match. (7)In the business world, “surplus(or black figure)” or “deficit(or red figure)” is based on rules(rules= accounting standards)that exist in advance(as causes)from a realist perspective, and increases or decreases in capital are caused as a result of such performance. This has been the conventional view in this field of study. In other words, business performance as financial information is basically considered to be the result(picture)of the real economy. However, from the standpoint of structural linguistics, business is clearly a gambling game in which the language of accounting is the initial rule. (8)No accounting standard is exhaustive in terms of realized value added. Moreover, when accounting is viewed as a language-game, it can be seen as a game of “wager” in which the stakes are high and the winner loses. In fact, in the language-game of legal accounting, the outcome(game)of “surplus(or black figure)” or “deficit(or red figure)” has an element of wagering(e.g., “bankruptcy” in case of a big loss). In any game, not just business games, you must aim to win. Winning is more enjoyable than losing. |
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書誌情報 |
ja : 桃山学院大学環太平洋圏経営研究 en : St. Andrew's University Pan-Pacific Business Review 巻 23, p. 3-28, 発行日 2023-02-17 |
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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 | 13455214 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA1146576X | |||||
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 |