@article{oai:osu.repo.nii.ac.jp:00000311,
 author = {齋藤, 雅子 and サイトウ, マサコ and SAITO, Masako},
 issue = {1},
 journal = {大阪産業大学経営論集},
 month = {Oct},
 note = {P(論文), 本論文の目的は、社会制度としての企業観を基礎とする企業体理論を企業主体理論の変遷を踏まえて問い直すことにある。会計の範囲を決める基礎概念は会計主体論や会計主体観とよばれるが、IFRS の拡大を背景に財務報告に対する社会的責任は高まっているため、その会計主体論をめぐって伝統的な理論の再検討がみられようになった。IASB とFASB は概念フレームワークプロジェクトにおいて企業主体理論を前提とし、会計主体論で中心的な位置づけであった所有主理論がもはや現代の財務報告に根ざしていないという見解を示した。, The purpose of this papers is to study for the possibility of the Enterprise theory to fulfill financial reporting as the "institution" in Accounting Theory. The Accounting theory has developed for a long time through a lot of prior research, because it is based on accounting principle. However, we know that social responsibility for financial reporting is increasing by the expansion of IFRS. The Enterprise theory is one of accounting perspectives to explain that enterprises were regarded as the institutional and public existence. In recent project, IASB and FASB explained that modern financial reporting including IFRS standards and framework, depends on the Entity perspective rather than the proprietary perspective.},
 pages = {17--27},
 title = {会計主体論の変遷と財務報告},
 volume = {14},
 year = {2012}
}