配分問題とキャッシュ・フロー会計 -トーマス会計思考の検討-

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書誌事項

タイトル別名
  • ハイブン モンダイ ト キャッシュ フロー カイケイ トーマス カイケイ シコウ ノ ケントウ
  • The Allocation Problem and Cash Flow Accounting

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説明

Thomas emphasizes that allocations in the traditional accounting are all arbitrary, they can not represent the real-world, and income statements prepared by allocations are nonsense. He also asserts that the only way to be allocation-free is to prepare cash flow statements, we should stop allocating and measure things in order to make accounting sense, and report cash flow statements instead of traditional income statements. His accounting thoughts are so-called semantic approaches and ones that lay stress on accounting figures reflecting the external world. Such accounting thoughts have several limitations when we think accounting from the total view point. His financial statements can not describe financial positions nor earning powers of business enterprises. Moreover, functions of his cash flow statements are not clear because in his accounting thoughts accounting function theories are weak as a result of laying stress on semantic approaches. We have to study accounting from the total view point even when we study cash flow accounting.

収録刊行物

  • 経営と経済

    経営と経済 78 (3-4), 125-155, 1999-02-25

    長崎大学経済学会

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