@article{oai:nagasaki-u.repo.nii.ac.jp:00026434,
 author = {上野, 清貴},
 issue = {4},
 journal = {経営と経済, Journal of Business and Economics},
 month = {Mar},
 note = {The purpose of this paper is to elucidate the purpose or nature of accounting and that the nature of accounting is accountability rather than decision-making. In order to achieve of this purpose, following matters are described. First, accountability theory and decision-making theory as accounting purpose are explained in accordance with Ijiri's view. He emphasizes accountability theory.  Second, accounting axiom and double entry bookkeeping in accountability theory are discussed. Third, in order to prove it, language act theory of Austin is explained and clarified the relation between language act and accountability. Finally, accountability in the true sense is elucidated by extending the accountability concept and accounting measurement deserved the true accountability is discussed., 創刊第100巻記念号
Essays in Commemoration of the 100th Volume, 経営と経済, 100(4), pp.67-102; 2021},
 pages = {67--102},
 title = {会計目的としての会計責任},
 volume = {100},
 year = {2021}
}