International Comparison of Flexibility in Income Measurement and Other Accounting Procedures; Its Economical, Geopolitical, and Sociological Approach

  • Kichinosuke Takahashi
  • Yukiharu Kurokawa
  • Masako Takahashi
Conference paper

Abstract

In order to explain international difference of accounting practice of each country with natural, economical, information, political, social, legal factors, we set four new accounting indices; namely Measurement concentrativeness, Measurement conservativeness, Disclosure concentrativeness, and Disclosure openness, which represented international difference of accounting practice of each country comprehensively, classified 55 countries into several.groups by these accounting indices, and saw the relations between the accounting indices and 29 environmental variables and the relation between each country group and them. Finally, we studied that international difference of accounting practice of each country was one of factors causing international difference of national economic power of each country, or not.

Keywords

Income 

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Copyright information

© Springer-Verlag Berlin Heidelberg 1985

Authors and Affiliations

  • Kichinosuke Takahashi
    • 1
  • Yukiharu Kurokawa
    • 1
  • Masako Takahashi
    • 1
  1. 1.Keio UniversityJapan

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