- 著者
-
全 在紋
- 出版者
- 桃山学院大学総合研究所
- 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.63, no.1, pp.83-124, 2021-07-27
Some conclusions reached in this paper within the scope of the treatisewriting rules are summarized as follows:(1)In the accounting community of Japan, “In most Japanese enterprises,double-entry bookkeeping system is widely used. It is used not only byglobal corporations but also by small taverns behind train stations.” Suchkind of discussion (recognition) is rampant. However, as far as the taxstatistics based on the “blue/white return” of the NTA, we cannot acceptsuch a recognition. Even more so, considering that there are not a fewundeclared enterprises (actual numbers unknown).(2)In so-called “modern accounting,” discourses that pretend to bemembers of modern science can be seen as they are. “Profit” (increase inwealth) and “loss” (decrease in wealth), which form the basic concepts inmodern accounting, are not the concepts of entities (objects) that can beobserved straightforwardly. They are not the concepts of entities (objects)that can be observed in a straightforward manner, like the basic conceptssuch as “atom” and “molecule” in physics and chemistry as modern science.In other words, modern accounting is unknowingly in line with the methodof modern science in terms of the basic concepts that make up the “frameof reference for recognition.”(3)According to tax statistics of Japan, in the case of about 2.86 millioncorporations, “blue/white return” is over 99%, and almost all of them arebased on blue return (mostly double-entry bookkeeping system). However,looking at the “percentage of deficient corporations” over the years, almosttwo-thirds of the corporations have not paid corporate tax. With this, itseems unlikely that double-entry bookkeeping system has been adoptedbecause it is useful for increasing corporate profits. Rather, is double-entrybookkeeping system a useful tool for “legal tax evasion” ? Such doubts donot go away.(4)If the current “spreading of double-entry bookkeeping system” was theresult of the controlling means by discipline and training under modernpower, the end of such system is near. Based on Foucault’s ideas, inpostmodernism, the “épistémè de l’homme” as a frame of reference forrecognition is going to disappear without a trace. In short, double-entrybookkeeping system will soon become unpopular. Double - entrybookkeeping system, which was born in modern times, will be obsolete inpostmodernism ! Whether or not our assertion is right or wrong is left tothe judgment of posterity.