| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2019: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2018: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2017: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2016: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
|
|---|
| Outline of Final Research Achievements |
This study was a multi-faceted analysis of the double account system of American and British railway companies in the 19th century, and empirically examined its historical development process.
The adoption of the double account system by American railway companies can be roughly classified between the 1860-1870s (first period) and the 1890-1900s (second period). In the first period, the management of American railway companies needed to be aware of the major shareholders, British investors. For that reason, the annual reports were basically characterized by following the form of the British railway companies. The second period was distinguished by the fact that a railway company that went bankrupt in the depression of 1890 introduced the double account system in the process of reorganization, in order to show off the realities of its assets.
|
