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ツジムラ マサコ
MASAKO TSUJIMURA
辻村 雅子 所属 データサイエンス学部 データサイエンス学科 職種 准教授 |
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| 言語種別 | 英語 |
| 発行・発表の年月 | 2019/12 |
| 形態種別 | 学術雑誌 |
| 査読 | 査読あり |
| 標題 | Flow of funds analysis: A combination of Roman law, accounting and economics |
| 執筆形態 | 共著 |
| 掲載誌名 | Statistical Journal of the IAOS |
| 掲載区分 | 国外 |
| 出版社・発行元 | IOS Press |
| 巻・号・頁 | 35(4),pp.691-702 |
| 著者・共著者 | ◎Kazusuke Tsujimura and Masako Tsujimura |
| 概要 | We detail the historical background of the Flow of Funds Analysis tracing back to ancient Rome to clarify the interdependence between law, accounting and economics; and to revive the original idea of Mitchell and Copeland, the fathers of the Flow of Funds Analysis, to understand the interactions between the financial and non-financial economy. Funds, which is the sole currency in the pure credit economy we live in today, exist only in the bank's balance sheets, so accounting is a necessity for the virtual currency. The assets and liabilities in the bankers' accounts mean claims and obligations so that law is another prerequisite for the existence of funds. |
| researchmap用URL | https://content.iospress.com/journals/statistical-journal-of-the-iaos/35/4 |