Accounting Principles - Kaikei Gensokuron

...This also corresponded to the establishment of a system that sought to regulate corporate accounting and, further, the social behavior of corporations through the establishment of provisions regarding balance sheets in the Commercial Code, which accompanied the development of joint-stock companies. The development of financial statement theory shifted from the 1930s onwards in the UK and the US to the accounting principles research movement, and since then, accounting principles theory, which formulates accounting principles to guide corporate accounting behavior with logical rigor and interdisciplinary methods, has become the mainstream of financial statement theory to this day. In the 1900s, in tandem with the development of financial statement theory, the practice and research of management accounting, including cost accounting, budget management, and business analysis, became significantly more active. ...

*Some of the terminology explanations that refer to "Accounting Principles" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…これはまた，株式会社の発達にともなって，商法に貸借対照表に関する規定が設けられ，これを通じて企業会計を，そしてさらに企業の社会的行動を規制しようとする制度の確立に呼応するものでもあった。財務諸表論の発展は，1930年代以降になると英米においては会計原則探究運動に移行し，その後現在にいたるまで企業会計行動を指導する会計原則を論理的厳密性や学際的方法をもって形成する会計原則論が財務諸表論の主流となった。財務諸表論の発展と並んで1900年代に入ると，原価計算，予算管理，経営分析等管理会計の実践と研究が著しく盛んになった。…

※「会計原則論」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報