日韓企業会計公示制度の文化的な差異に関する研究 - 21世紀会計情報表現のXBRLの中心

Research on cultural difference of Japan-Korea accounts reporting system ―XBRL of accounts information reporting of the 21st century ―

  This paper examines the research of XBRL on cultural difference of Japan-Korea accounts reporting system. As for approach to the traditional accounts research, the main object is measure of profit or income, however its object is to expand the information function on the decision making of the global business. Furthermore, as the business language has been expanding the function of accounts reporting in international society and it is one problem in the global business development that the accounts reporting methods need to be standardize. That is, the culture of the accounts reporting system for companies is different according to the respective countries, and especially, in the Japan and Korea is considered occurrence of cultural difference by the economical level. As a result, it is studied about "comparison of the accounts reporting systems in the different culture". This research is examined the XBRL circumstances of the two countries in Japan-Korea, and identified cultural difference by the comparison of accounts reporting system.