農業会計理論の対象としての家族経営

Abstract

The objective of this paper is to investigate the characteristics of family farm as an accounting entity and to clarify the scope and method of accounting for the family farm, i. e. the theoretical problems of accounting in order to illuminatethe scope and method of farm accounting theory for the family farm. In the background of this objective, there exists an academic interest of identifying the effectiveness, implications and limits in the application of the general accounting theory, which has recently been developing remarkably, to the family farm. From these view points, the conditions related to accounting inside and outside of family farm are analyzed, and the following points are especially emphasized. (1) As the family farms have changed in various ways in recent years, some large scale and highly profitable farms have appeared. (2) These large scale and highly profitable farms have greatly widened the role of accounting from production management to marketing and financial management, so on. (3) The widening in the role of accounting for these family farms is increasing its relationship with the life cycle of these farms. (4) There is an increasing need to revise the recognition of the decision making process in family farms from the single member type to the multiple members type. At the same time, motivation of family farms in their decision making process has increased its importance. In this paper, it is pointed out that family farms have matured as accounting entities as described above, and the approach by accounting theory to them effective and having many implications.