事象接近法에 따른 會計情報의 測定과 報告에 關한 硏究

Abstract

從來 하나의 社會制度로 確立되어 經濟社會에서 受容되고 있는 現行의 會計理論은 一般的으로 널리 認定된 會計實習을 단지 說明하는 데 그치고 있다. 그러나 情報社會가 發展됨에 따라 會計情報의 利用者는 多元化되고 있으며, 오늘날 會計學은 傳統과 革新의 격심한 葛藤이 持續되는 混亂한 狀況에 놓여 있는 것처럼 여겨진다. 傳統的 會計理論은 歷史的 原價主義와 實現主義를 主軸으로 하고 處分可能利益의 算定, 受託責任의 遂行, 利害調整機能이라는 期待를 가지고 社會的 信賴性을 確保하기 위해서 展開되어 왔다. 더우기 그 背景에는 一般的으로 認定된 社會實踐을 歸納해서 要約한 會計原則만이 存在하고 있으며, 한편 會計理論은 一般的으로 認定된 會計原則에 대해서 理論的 根據를 提示하거나 信賴性의 賦與를 위하여 消極的인 役割만을 遂行하고 있는 實情이다. 따라서 그것은 會計實務를 規範的으로 指導한다고 하는 積極的인 役割을 充分히 遂行할 수 없었다고 생각된다. 1960年에 접어 들면서 이러한 傳統的 會計理論에 대하여 여러 側面에서 많은 疑問과 批判이 擡頭되었으며, 특히 1966年의 美國 會計學會의 基礎的 會計理論(ASOBAT, A Statement of Basic Accounting Theory)을 契機로 將來의 記述理論에서 規範理論을 構築하려는 움직임이 활발히 論議되고 있다. 그러나 이와 같은 論議를 會計情報의 觀點에서 본다면 여기에는 크게 두 가지 方向이 提示되고 있다. 그 하나는 「意思決定指向」이고, 또 다른 하나는 「Data base 指向」이라는 두 가지 흐름을 들 수 있다. 情報利用者의 意思決定模型이 어떠한 것인가를 明確히 特定化하지 못하고 있는 現實을 감안한다면, 事象接近法의 支持者들은 會計擔當者가 提示하는 重要度와 價値는 傳達할 價値가 있는 情報라는 데는 同意하지만, 提供하게 될 情報內容을 情報의 送信源에서 決定할 것이 아니라 多元的 價値測定을 加工하지 않은 原材料 (raw materials)로 提供하여 "Data base의 擴張"을 圖謀함으로써, 情報의 受信者가 그것을 選擇하고 利用할 수 있도록 委任하여야 한다고 提案하고 있다. 本 槁는 1960年代에 G.H.Sorter가 提案한 "基礎的 會計理論에 대한 事象接近法"의 論據를 素材로 擇하여 새로운 理論體系인 事象理論 (events theory)과 情報會計의 利用者 指向的인 基礎에 대한 몇 가지 考察을 試圖해 보려는 데 目的이 있다. 따라서 單一價値報告와 多元的 價値報告의 각각에 대한 問題點과 代替案을 檢討함으로써 아직 하나의 理論으로서 體系를 形成하였다고 말하기 어려운 事象理論이 現在의 狀況에 보다 잘 應答하기 위한 새로운 理論이라는 點을 더욱 明確히 提示하려고 한다. 이러한 觀點에서 本 硏究의 結論을 要約하면 다음과 같다. 첫째, 오늘날과 같이 從來의 利益槪念으로부터 意思決定을 위한 情報 提供으로 關心이 移行함으로써, 多樣한 利用者의 情報에 대한 選好性을 輕視한 單一價値報告는 目的適合性을 喪失하고 있다. 둘째, 利用者意思決定模型을 特定化하지 못하고 있는 現實에서, 會計를 情報利用者의 意思決定에 必要한 測定과 傳達의 過程이라고 解釋한다면 利用者이 意思決定과 目的適合性의 問題는 會計資料의 範圍를 擴大 提示함으로써 會計報告書의 際限點을 克服할 수 있다. 셋째, 結合會計情報시스템의 觀點에서 본다면 會計는 大量的인 Data base와 그리고 利用目的에 따라 加工할 수 있는 特定資料로 이루어지는 二重構造에 의한 시스템이라고 생각할 수 있다. 따라서 Data base의 募集은 事象接近法에 의거하고, 特定의 利用目的을 위해서는 加工할 수 있는 水準에서 統合하거나 評價하는데 會計擔當者의 判斷이 介入하게 된다. 그렇기 때문에 事象接近法과 價値接近法이 相互補完的으로 適用되어야 하겠다.;Current accounting theory, that has been traditionally established and accepted by today's economic society, is no more than the explanation of generally accepted accounting conventions. As modern society becomes a society of information, however, the users of accounting information are diversified, and thus accounting is faced with a severe conflict: the reality has outgrown its traditional theories: Traditional accounting theory has been mainly based on both historical cost principle and realization principle. It has been to obtain social confidence by way of calculation of disposable profits, performance of stewardship, and equity function. Farthermore, traditional accounting theory heavily rely on the principles that have been built on only widely accepted accounting practices. On the other hand, accounting theorists have served no more than to provide the theoretical background of generally accepted principles and to play a passive role in obtaining social confidence. Therefore, it seems that current accounting theory has rarely developed a normative way of realistic accounting practices. From the beginning of 1960's, there have been a number of criticism against traditional accounting theory. Especially starting with ASOBAT, A statement of Basic Accounting Theory, by American Accounting Association in 1966, there have been some attempts to establish a normative accounting theory that can replace the traditinal one. Those attempts can be classified into two categories: decision-making oriented accounting and data-base oriented accounting. They who attempt to establish a decision-making oriented accounting theory still cannot specify what decision models they need. However, those who support events approach generally agree that the informations provided by accountants are important and worthwhile to pass to decision makers, but they strongly argue that the data base should be broadened by providing raw data of accounting, which do not include multiple value measurement, rather than those informations of which value and specification are determined by their sources. In such a way, they believe, the user or decision maker can effectively choose and use the data for decision making. The main purpose of this study is to formulate an understanding of the events theory- a new theoretical accounting. system- and the user- oriented basis of information accounting. mainly by reviewing G.H. Sorter's article (1966), "An Events Approach to Basic Accounting Theory." To accomplish this goal, the author analyzed the problems, that are involved in both single value reporting and multiple value reporting, and their alternative solutions. Then author tried to make it clear that the events theory still lacks a firm theoretical framework but it could fit to current situation of accounting in some way. The author's arguments in this study can be summarized as follows: First, the single value reporting is not relevant today when traditional income concept has changed to that of prevision of information for decision making. In the single value reporting, such concepts as historical cost accounting, calculations of asset values and proper income on the basis of alternative value measurement, and diversified users' preferences for needed informations. Second, If we regard accounting as measurement and communication. Process which is necessary decision making of information user. It is possible to overcome those difficulties in preparing accounting reports by broadening the base of accounting data without specific Knowledge concerning the user decision model. For the user of information should consider all the input data available for decision making: multidimensional and multi-valued measurements are indeed required by the conditions of modern society. Finally, the data base broadened by events approach may result in an overflow of information. However, recent developments of information concepts and technology through Computers make it necessary to broaden the accounting data base for numerous users of information and possible to handle the overflowed data effectively and efficiently. Accounting is regarded as the system which is consisted of dual separated structure that is, Mass Data Base and Specified data arranged for the purpose of use, Thus, Data base collection depends on the events approach, for the specified use, accountants judgement involved to aggregate and evaluate by processing level. Therefore, I hope that events approach is applicable together with value approach. In this aspect, it is believed that the events theory has been an attempt to establish a normative accounting theory in such a way that it performs the original function of accounting with an emphasis on the user-oriented concept and that it integrates tradition and reality.;국 영문초록 수록