Journal of Accounting Resarch for Small- and Medium-sized Entities
Online ISSN : 2435-8789
Print ISSN : 2189-650X
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Showing 1-7 articles out of 7 articles from the selected issue
  • Teruyuki Kawasaki
    2020 Volume 2020 Issue 6 Pages 1
    Published: 2020
    Released: October 05, 2020
    JOURNALS OPEN ACCESS
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  • ―Assurance Engagement Regarding Taxation by a Tax Accountant―
    Koji Ogawa
    2020 Volume 2020 Issue 6 Pages 2-13
    Published: 2020
    Released: October 05, 2020
    JOURNALS OPEN ACCESS

     The document attachment system (hereinafter referred to as DAS) has not yet to be recognized as an assurance engagement regarding taxation by a certified public tax accountant in Japan. This research therefore first reviews its historical background - in 1949, seven years before the establishment of the document attachment system, a proposal was made to include a tax notary whose job is to certify financial statements submitted to the tax authorities as a qualified public officer - and then examines whether the system guarantees to improve the reliability of tax returns by a tax accountant.

     (1) According to previous research, the DAS is an epoch-making system which exists only in Japan in terms of taxation assurance, and has been viewed as a kind of proof act, a kind of character similar to auditing, attached audit certificate, and tax audit certification service.

     (2) In the process up to the establishment of the DAS, the National Tax Agency has proposed a tentative proposal to the Ministry of Finance to enable tax accountants to certify tax documents.

     (3) Under Licensed Certified Public Tax Act, tax accountants are required to maintain independence in practice.

     (4) The reliability of tax returns for information users through the DAS is verifiable from data.

     (5) Assurance has gradations due to its various attributes, and tax assurance engagement is considered one of them.

     For these reasons above, it is concluded that the DAS is consistent with the purposes of the assurance engagement.

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  • ―The case of Tokai Gokin Seisakusho―
    Tsutomu Tobita
    2020 Volume 2020 Issue 6 Pages 14-30
    Published: 2020
    Released: October 05, 2020
    JOURNALS OPEN ACCESS

     This paper clarifies how Management Control System (MCS) in SMEs, has been transferred to affiliated companies and is trying to establish MCS by survey and interview researches. This paper will explain how MCS relocation and establishment by the key person and the organization members is being carried out in SMEs without sufficient human resources.

     This paper suggests the importance of developing professional managers or executives who are familiar with management accounting system and management by objectives in relocation and establishment of MCS in SMEs. Specifically, Setting goals based on MCS (budget and goal management system), clarifying performance evaluation, and carefully communicating with company members make MCS work fro management reform. This means previous studies on US start-up companies such as Davila (2005) also applies to Japanese SMEs.

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  • ―Considerations based on interview surveys with Tochigi Prefecture Credit Guarantee Association and Nagaoka Ready-mixed Concrete Ltd.―
    HIroyuki Nakajima
    2020 Volume 2020 Issue 6 Pages 31-44
    Published: 2020
    Released: October 05, 2020
    JOURNALS OPEN ACCESS

     Due to the expansion of the business scale and the complexity of the organization, it is necessary for SMEs(small and medium-sized enterprises) to introduce not only financial accounting but also management accounting, and to review the existing management accounting system. However, according to the results of a questionnaire survey conducted by the Japanese Association of Management Accounting Study Group in 2015, it is difficult to say that new introduction or reconsideration of management accounting has been sufficiently implemented in SMEs. For SMEs, introducing or revising management accounting system means a major turning point in their management, and such management reform is often effected by some opportunities. Therefore, this research focuses on business succession as leading opportunities. When management changes due to the succession of business, it is also a period of enhancing momentum to work on something new compared to the days of the previous management.

     In this study, a research question (RQ) that the occurrence of business succession in SMEs could be an opportunity to introduce or review management accounting is set based on a review of overseas prior research. In order to examine this RQ, we discuss the relationship between the occurrence of business succession and the introduction and review of management accounting through interviews with the Tochigi Credit Guarantee Association and Nagaoka Ready-mixed Concrete Ltd. From the results of these two interviews, it is found three factors that promotes the introduction and review of management accounting when business succession occurs. First, business successors have an interest in management accounting. Second, current manager shows understanding for the importance of management accounting. Third, SMEs have in-house human resources who can proceed with the introduction of management accounting together with the business successor. By meeting these three factors as much as possible, it has become clear that the occurrence of business succession could promote and increase the possibility of new introduction or review of management accounting.

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  • Masayuki Horie
    2020 Volume 2020 Issue 6 Pages 45-48
    Published: 2020
    Released: October 05, 2020
    JOURNALS OPEN ACCESS
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  • Masateru Narikawa
    2020 Volume 2020 Issue 6 Pages 49-50
    Published: 2020
    Released: October 05, 2020
    JOURNALS OPEN ACCESS
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  • Masateru Narikawa
    2020 Volume 2020 Issue 6 Pages 54
    Published: 2020
    Released: October 05, 2020
    JOURNALS OPEN ACCESS
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