@article{oai:niigata-u.repo.nii.ac.jp:00007800,
 author = {岩浪, 貞芳},
 journal = {現代社会文化研究, 現代社会文化研究},
 month = {Jul},
 note = {FASB is prescribed about qualties of the useful accounting information for decision making in FASB Statement of Financial Accounting Concepts No.2. That is "a hierarchy of accounting qualities". First, the meaning of the account qualities is stated. Then, this regulation is established by the viewpoint of the decision usefulness approach. Therefore, a criticism argument for that account view and the accounting system is explaing. I want argument about the usefulness of the accounting information to deepen referring to these. In that case, it is necessary to discuss it based on the characteristics of the economic base of that country.},
 pages = {149--166},
 title = {会計情報の有用性 : 有用性の意義とそれへの批判},
 volume = {30},
 year = {2004}
}