@article{oai:bunkyo.repo.nii.ac.jp:00003281,
 author = {高橋, 芳蔵},
 journal = {情報研究, Information and Communication Studies},
 month = {1981-01-01, 2012-01-17},
 note = {Accounting is essentially a study of information, especially business information. To say more precisely, accounting is the process of recording, measuring and communicating of business activities for public relations received informations to be able to pass adequate judgments and good decision makings.
Accounting was primarily a stewardship accounting of master-slave relationship in the old Rome. But big businesses appeared and increased with the advances of ecnomics and public relations for them increased in number.
They want their peculiar informations. For instance, business managers want informations for business management and decision making and stockholders want informations for business earning power and distributable profits, and banks want informations for payment power or solvency.
Thus, accounting must necessarily fulfil the function of arbitration for these public relations.
Accounting is now influenced by new sciences, especially information sciences, behavioral sciences and computer sciences etc., and the study field is also extremely enlarged and the concept of accounting is now diluted and weakened.
The concept or characteristics of accounting consists in the double-entry system and monetary measurement system.
All economic phenomena come to subjects of accounting study so far as this concept have something to do with.},
 pages = {32--40},
 title = {会計学と情報},
 volume = {2},
 year = {}
}