著者

全 在紋

出版者

桃山学院大学

雑誌

桃山学院大学環太平洋圏経営研究 (ISSN:13455214)

巻号頁・発行日

no.15, pp.73-93, 2014-01

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The conclusions reached in this paper can be summarized as follows: (1) In terms of the minuteness or roughness of accounting standards, it may be said that the vector of a rules-based approach in U.S. and Japanese accounting standards lengthens towards modern disciplinary systems, when we take into consideration the relative numerousness (forced character) of rules and the domestic narrowness in the number of companies they apply to. On the other hand, it may be said that the vector of a principlesbased approach in the International Financial Reporting Standards (IFRS) lengthens towards contemporary systems through the promotion of environmental awareness, when we take into consideration the relative fewness (arbitrary character) of rules and the international broadness in the number of companies they apply to. (2) We cannot approve of both the supporting and opposing arguments for the International Accounting Standards (IFRS). According to a convincing opposing argument, the asset and liability view (IFRS, FAS) is considered unsound because it is only suitable for financial industry. The revenue and expense view (Japanese Accounting Standards) is considered sound because it is suitable for manufacturing industry. In our opinion, both views are accounting discourses which are competitive in the vortex of the ?struggle for power?. A strong (sound) one wins in common-sense terms, but ?the strong one doesn?t win, the one that wins is strong (sound)? in the struggle for power. (3) On the other hand, our objection to the supporting arguments is as follows: The philosophy of the International Accounting Standards (IFRS) originates from neoliberalism, leads to a widening of the gap between rich and poor and social uneasiness. Speaking on the significance of the International Accounting Standards (IFRS), the assumption that the introduction of IFRS is inevitable is unconsciously induced, not only in strong firms (the very few large multinational companies), but also in weak firms (medium- and small-sized businesses which make up an overwhelming majority). In it, we find the shadow of Foucault?s power theory in contemporary accounting practice. (4) IFRS was forcibly adopted in Korea from 2011. There is a difference between the ordinary Japanese language in the old Korean society under the Empire of Japan and the language of business (accounting) in present-day Korean society. But the two languages belong to the same category as unified languages. As an aside, it should be noted that the ordinary Japanese language under the Empire of Japan was a heteronomous (violent) unified language in the Classical Age. On the other hand, IFRS in present-day Korean society is an autonomous (neoliberal) unified language in the contemporary age. (5) If accounting is ?the language of business?, money is ?the language of the economy?. Two different money views can be identified, viz., ?money veil theory? and ?money illusion theory?. The former corresponds with the theory of meaning as substance, and the latter corresponds with the theory of meaning as relation. Money illusion is a phenomenon in which the nature of language behind the theory of meaning as relation occasionally appears on the surface. If this is correct, money illusion is more likely to be ?proper perception? than ?illusion?. (6) The achievement of one common language is a dream of humankind, but it is hard for us to expect this dream to be realized. This is because the meaning of words depends on relation, not on substance. The euro is one common currency (one common language) in the economy of Europe. The International Accounting Standards (IFRS) aim to become the one common language of business in the world. When we examine our attitude towards the International Accounting Standards (IFRS), today?s economic crisis in the EU does not seem to be ?someone else's problem? for accountants.