巻号一覧
44 巻 (2008 - 2009)
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44 巻, 3 号
選択された号の論文の9件中1～9を表示しています
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佐々木 市夫2008 年 44 巻 3 号 p. 405-409
発行日: 2008/12/25
公開日: 2011/09/05
ジャーナル フリーHow is the new accounting treatment developed for the security of the responsive farm manager while incorporating social responsibility in the process of private farming?
This paper discusses the issues related to a new conceptual framework based on the point reached by the existing farm accounting research.
The conceptual framework of the new farm accounting was designed as follows.
1. The governance level, which is the substantial owner of farm management, orients the decision-making at the management level, and the orientation consists of decision-making with two different characters: “profit-and-loss decision-making” and “responsive decision-making”. “Responsive decision-making” reflects decision-making which incorporates the factor of social responsibility in the process of private farming.
2. In the accounting treatment, which shows how the management level was allocated, the management resources left from the governance level, both a “profit and loss account” and the “respondent netassets account”, which newly books responsive decision-making, are coupled in the account system.
3. If the latter accounting display is used as a “responsive net assets statement” (tentative name), the new financial statements of the farm management incorporating social responsibility would consist of four items: a profit and loss statement, a balance sheet and a statement of cash flow, and a responsive net assets statement.抄録全体を表示PDF形式でダウンロード (2399K) -
香川 文庸, 小田 滋晃2008 年 44 巻 3 号 p. 410-424
発行日: 2008/12/25
公開日: 2011/09/05
ジャーナル フリーThe focus of this article is to clarify issues concerning the social responsibility of farming in regard to disclosure and accountability. We started by classifying the types of stakeholders in farming. We then explored how those stakeholders' strengthening of monitoring and governance impacts the social responsibility and disclosure of farming. Next, we tried to show what information should actually be disclosed and what points should be considered when doing so. In concrete terms we first examined the arguments for the social responsibility and disclosure of farming with significant concern to the concepts of governance and accountability. Second, along with presenting a broad outline for the concrete information to be disclosed by farming, we clarified the points to consider when disclosing information. Third, based on these conclusions, we organized and presented several points regarding issues to be addressed with regard to agricultural accounting in the future.抄録全体を表示PDF形式でダウンロード (5423K) -
農業会計の到達点とこれからの課題古塚 秀夫, 源田 佳史2008 年 44 巻 3 号 p. 425-435
発行日: 2008/12/25
公開日: 2011/09/05
ジャーナル フリーWhen cheap imported agricultural products increased under the WTO, Japanese agriculture was put in an extremely compromising situation. Therefore, it is important for farmers to grasp the state of farm management correctly by agricultural accounting. On the other hand, business accounting has changed a lot by having enacted twelve business-accounting standards from 1995 to 2005. Agricultural accounting is influenced by such business-accounting standards. Furthermore, there are people appearing who are offering capital to farm management which is seeking to achieve CSR (Corporate Social Responsibility). For this reason, we need to reexamine the range of the stakeholder in agricultural accounting.
The purposes of our study, then, are twofold: to clarify the development process of agricultural accounting, and to clarify the subjects of agricultural accounting in Japan. We clarified the following as the results of our examination. 1. The following two points were clarified about the development process of agricultural accounting: A. Regarding bookkeeping style, the object of the records and calculations had changed from farm economy to farm management. B. Regarding the purpose of the entries, while the purpose of reporting to the stakeholders had become proportionately large, the importance for the purpose of business management had concomitantly increased. 2. We clarified the following five topics regarding agricultural accounting, among which the main three were as follows: A. When based on accounting standards or done for the purpose of financial reporting, those who had been positively involved in the activity of SRI (Socially Responsible Investment) were contained among the stakeholders. B. Since agriculture is aimed at reproduction, the market price basis is unsuitable in agriculture. C. Cash flow statements will play an important role from now on.抄録全体を表示PDF形式でダウンロード (3783K) -
四方 康行, 北田 紀久雄2008 年 44 巻 3 号 p. 436-448
発行日: 2008/12/25
公開日: 2011/09/05
ジャーナル フリーWe considered the outline of introduction and implementation of environmental accounting at companies and other organizations. Many companies disclose their environmental accounting data in accordance with the guidelines of the Ministry of the Environment in environmental reports. However, there are no farms introducing environmental accounting into management, because the guidelines do not apply to farm management directly when the farm size is very small. Environmental accounting in farm management has to contain indicators for farm products transportation (food miles), energy productivity, water use productivity, farm products nutrition balance at farm, and so on, besides three main statements: (1) environmental conservation cost, (2) environmental conservation benefit, (3) economic benefit associated with environmental conservation activities. We can use environmental accounting by farm management for not only disclosure purposes but also to determine the agricultural environmental policy. Uses of the agricultural policy are the direct payment to environmental conservation activities and an appropriate evaluation of agriculture environment assets. It is our task from now on to construct a concrete environmental accounting method in farm management.抄録全体を表示PDF形式でダウンロード (4854K) -
長野県飯田市の事例調査から吉野 馨子, 片山 千栄, 諸藤 享子2008 年 44 巻 3 号 p. 449-460
発行日: 2008/12/25
公開日: 2011/09/05
ジャーナル フリーA case study was conducted in Iida city, Nagano prefecture, to understand the situation of “local food supply and consumption (chisan-chisho)” focusing on local people's actual usage and concerns for local agricultural products. From the retailers' survey, most kinds of main local agricultural products were available, and local greengrocery supplied seasonal, wild, regionally unique products. From the quantitative survey on local people's behaviors and concerns, a noticeable amount of agricultural products was acquired from subsistence production and gifts. Especially for greengrocery, the neighboring and personal network played important roles for the movement of local products. Whether or not the word “chisan-chisho” is known, local foods were utilized. From the case study with 15 households on the acquisition and usage of food materials, local products supplied more than 70% of all kinds of agricultural products used in one day's meal for farm households, and about 50% for nomfarm households. Subsistence production and gifts supplied various products reflecting interaction with local natural resources and social network of each household, “Local food supply and consumption” in Iida city was not only for consumers to be able to purchase local foods as is generally spoken, but had other important implications such as the existence of interaction with local natural resources and social networks among local people. These findings show the richness of rural life that cannot easily be measured by economic indicators.抄録全体を表示PDF形式でダウンロード (4879K) -
「東桑西移」政策の評価浦出 俊和, 宇佐 美好文, 顧 國達, 宇山 満2008 年 44 巻 3 号 p. 461-469
発行日: 2008/12/25
公開日: 2011/09/05
ジャーナル フリーChina is a ‘big silk country’ accounting for more than 70% of world silk production and more than 80% of the world silk trade. After the second cocoon war, Chinese cocoon production declined during the late 1990s, Since 2000, however, it has recovered with a shift in the major cocoon producing regions, which is propagated as the project ‘the Western Shift of the Eastern Mulberry’. The purpose of this paper is to make clear the actual situation and meanings of the project ‘the Western Shift of the Eastern Mulberry’.
Since 2000, while cocoon production in the traditional cocoon producing regions in the eastern provinces, such as Jiangsu and Zhejiang, has not decreased, it has increased rapidly in the newly industrialized regions, like Guangxi in the western provinces, for example. In the traditional provinces, cocoon production was maintained because sericulture has shifted to the poorer districts within the same province. Rapid growth of cocoon production in Guangxi, on the other hand, depended on high profitability with higher productivity and recent high prices. These facts imply that a demarcation between the cocoon producing and consuming regions has become distinct, rather than a westward shift in sericulture having taken place.
Sustaining sericulture in the eastern provinces and the rapid growth in the western provinces has enabled China to strengthen her status as a ‘big silk country’ and contributed to the improvement of farm income in the poorer rural areas.抄録全体を表示PDF形式でダウンロード (3261K) -
珍田 章生2008 年 44 巻 3 号 p. 470-480
発行日: 2008/12/25
公開日: 2011/09/05
ジャーナル フリーThe purpose of this paper is to clarify the reason why crop basis is accepted in the agricultural bookkeeping in Japan. Crop basis in Japan in reality is “temporary payment receipt basis”. It recognizes revenues when the farmer receives temporary payments (for voluntarily marketed rice) from the agricultural cooperative association before and after the harvest. Crop basis is similar to sales basis, because it considers temporary payment to be the value of realized revenue. But revenues recognized by crop basis are not necessarily realized. Crop basis is thus limited in coverage due to its theoretical inconsistencies. However, crop basis improves timeliness and inter-periodic comparability. These two points are thought to be the reasons why crop basis is accepted in the agricultural bookkeeping in Japan.抄録全体を表示PDF形式でダウンロード (4467K) -
池上 甲一2008 年 44 巻 3 号 p. 483-484
発行日: 2008/12/25
公開日: 2011/09/05
ジャーナル フリーPDF形式でダウンロード (508K) -
富岡昌雄教授の問題提起に応えて胡 柏2008 年 44 巻 3 号 p. 485-486
発行日: 2008/12/25
公開日: 2011/09/05
ジャーナル フリーPDF形式でダウンロード (585K)
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