An Empirical Study on the Accounting Information Systems of Small- and Medium-sized Businesses in Japan

DOI NDL Digital Collections Web Site
  • Yamada Keiichi
    Doctoral Program, Graduate School of Engineering, Science University of Tokyo

Bibliographic Information

Other Title
  • わが国法人中小企業の会計情報システムに関する実証的研究
  • ワガクニ ホウジン チュウショウ キギョウ ノ カイケイ ジョウホウ システム ニ カンスル ジッショウテキ ケンキュウ

Search this article

Abstract

<p>The purpose of this paper is to clarify the state of the computer-based accounting practices of small- and medium-sized businesses throughout Japan in relation to the characteristics of accounting information systems. There are about 2,300,000 businesses in Japan, over 99% of which are small or middle-sized. Because there are too many businesses in this category to sample, it is difficult to conduct an accurate study of the actual situation of their accounting practices. Therefore, other methods must be found in order to achieve this end. Most small- and medium-sized businesses do not handle their own accounts but hire accounting firms instead. This suggests that it could be possible to conduct this study from the point of view of accounting firms. Since accounting firms use computer-based accounting systems, the accounting practices of small- and medium-sized businesses are influenced by the accounting information systems available at such firms. Computer-service companies manufacture software to be used by accounting firms in computer-based accounting systems. Thus, it could also be possible to study those accounting practices by examining the computer-service companies. We call the interrelation among small- and medium-sized businesses, accounting firms, and computer-service companies a "triple-strata accounting structure." We conclude that we can study the actual situation of the accounting practices of small- and medium-sized businesses in Japan by means of the "triple-strata accounting structure."</p>

Journal

Keywords

Details 詳細情報について

Report a problem

Back to top