It often has been emphasised that the reflection of economic reality of company transactions is fundamental to financial accounting. Although this fundamental principle is widely accepted, there is not a general description of how reality can be constructed in financial accounting. This paper...

We consider social decision-making situations where some voters may have a conflict of interest in some social alternatives/applicants to be ranked. Then the accountability of the collective decision process is essential. We extend the standard social welfare function to include the interest...

We propose a new framework of collective decision-making, which takes conflicts of interest among the voters and voting alternatives (e.g., among committee members/referees and applicants/contestants for some competition) into account. We define accountability by properties of social welfare...