著者

中村 恒彦

出版者

日本簿記学会

雑誌

簿記研究

巻号頁・発行日

vol.1, no.1, pp.25-30, 2018

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本稿では,NHKオーディオドラマ「簿記の先生がうるさい」の登場人物である簿記教師・金田先生の言動や生き方に注目することで,世間一般に流布する簿記教師像の一端について考察を加えたい。劇中,簿記教師が示した貸借対照表は,明白な事実が別にあったとしても,自分の思いを生徒に対して隠すための言説として機能している。当該簿記教師は,義理人情に厚く,将来を心配しているからこそ,あえて合理的な経済人を演じる側面が描かれている。

著者

中村 恒彦

出版者

桃山学院大学

雑誌

桃山学院大学経済経営論集 = St. Andrew's University economic and business review (ISSN:02869721)

巻号頁・発行日

vol.53, no.4, pp.7-43, 2012-03-30

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As the counterpart of modern accounting, critical accounting has revealed aspects that could not be clarified by modern accounting. Having its roots in Marxism, critical accounting has indicated that accounting functions not only as a micro accounting policy of each individual company but also as a macro accounting policy. It may not be an overstatement to say that Japanese-style accounting has developed under the combined influence of modern accounting and critical accounting. Despite its contribution, however, critical accounting does not seem to have received due recognition, presumably because of its tendency to deny the legitimacy of modern accounting and the established system. In fact, the theories studied in this paper also have such a tendency. Yet it is a mistake to refuse to acknowledge that critical accounting has revealed aspects that had been overlooked by modern accounting, thereby contributing to the field of accounting as a whole. By discussing the conceptual view, that is, the ideology, that critical accounting envisions, this paper aims to identify the aspects that tend to be overlooked in the existing accounting studies. As emphasized in Western critical accounting, what is believed important in that process is the "alternative" understanding. The ideology of critical accounting is underlain by Marx's formula: "They don't know it, but they do it." Some critical accounting theories argue that accounting or the entire accounting system unconsciously rationalizes or justifies companies' capital accumulation and profit seeking. Other theories claim that disclosing financial statements or the interests of companies as such comprises a surreptitious means of rationalizing or justifying corporate control. In any case, these theories seem to define accounting by examining in one way or another discourses arising from the phenomenon of accounting. It is, however, impracticable to study all theories of critical accounting in this analysis. Instead, this paper reviews the historic trend of critical accounting, thereby identifying the ideology of critical accounting and examining the ideological concepts of accounting. By studying the transition of critical accounting theories over generations of scholars, specifically the transition from the Miyagami theory to the Tsumori theory and to the Yamaji theory, this paper intends to organize what has been drawn from the ideology of critical accounting.

著者

中村 恒彦

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学総合研究所紀要 (ISSN:1346048X)

巻号頁・発行日

vol.45, no.3, pp.115-129, 2020-03

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This study will compare two leadership programs for universities. The first is the "BusinessLeadership Program" by Professor Mikinari Higano at Waseda University (previously at RikkyoUniversity), another is the "theory of university education" and the student-suggested subject"lovely study" model by Professor Makoto Miura at Kansai University. Although both modelsprovide leadership training and active learning, and encouraging student assistants to take thelead, they have different styles of learning philosophy. The Higano Model focuses on organizationallearning, while the Miura Model emphasizes interaction among students. This paper willdescribe the leadership practices of these two models in university and consider their theoreticalimplications.