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Research on the development of financial reporting practice of Japanese firms and the function of the Working Rules of Financial Statements in the Pre-World War II period

Research Project

Project/Area Number 19530409
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionHosei University (2008-2009)
Tokyo Metropolitan University (2007)

Principal Investigator

CHIBA Jun-ichi  Hosei University, 経済学部, 教授 (90062869)

Co-Investigator(Kenkyū-buntansha) NOGUCHI Masayoshi  首都大学東京, 社会科学研究科, 教授 (70237832)
Project Period (FY) 2007 – 2009
Project Status Completed (Fiscal Year 2009)
Budget Amount *help
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2009: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2008: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2007: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords化学工業 / 財務報告実務 / 企業ガバナンス / 財務諸表準則
Research Abstract

The purpose of this study is (i) to explore how financial reporting was practiced under the condition of shareholders' effective governance which operated in Japanese industrial firms in the pre-WW2 period and (ii) to investigate reasons why the Working Rules for Financial Statements issued in 1934 had no important impact upon financial reporting practice by examining empirical data for the pattern of reporting adopted by 18 chemical firms. The study demonstrates that the reason for the absence of practical impact of the Working Rules was not simply the lack of enforcement power, as suggested in prior studies, but that financial reporting practice was influenced by : an extreme concealment policy founded on the unfinished separation of management from ownership ; the formation of the new business concerns in the Japanese chemical industry; and a prolonged industrial slump in the chemical industry during the 1920s and the early 1930s.

Report

(4 results)
  • 2009 Annual Research Report   Final Research Report ( PDF )
  • 2008 Annual Research Report
  • 2007 Annual Research Report
  • Research Products

    (25 results)

All 2010 2009 2008 2007 Other

All Journal Article (17 results) (of which Peer Reviewed: 4 results) Presentation (6 results) Remarks (2 results)

  • [Journal Article] 日本の航空産業における予算の統制目的利用-政府介入の事例-2010

    • Author(s)
      野口昌良、Trevor BOYNS
    • Journal Title

      日本会計史学会年報 28号(発刊予定)

    • Related Report
      2009 Final Research Report
    • Peer Reviewed
  • [Journal Article] 戦時統制経済期における会社経理統制(2)-大蔵省による一般会社経理統制の展開-2010

    • Author(s)
      千葉準一
    • Journal Title

      経済志林 77巻4号

      Pages: 455-476

    • NAID

      120002738234

    • Related Report
      2009 Final Research Report
  • [Journal Article] 戦時統制経済期における会社経理統制(1)-陸軍省による軍需品工場事業場経理統制の展開-2010

    • Author(s)
      千葉準一
    • Journal Title

      経済志林 77巻3号

      Pages: 385-413

    • NAID

      120002142811

    • Related Report
      2009 Final Research Report
  • [Journal Article] 戦時統制経済期における会社経理統制(1)--陸軍省による軍需品工場事業場経理統制の展開--2010

    • Author(s)
      千葉準一
    • Journal Title

      経済志林 77巻3号

      Pages: 385-413

    • NAID

      120002142811

    • Related Report
      2009 Annual Research Report
  • [Journal Article] 戦時統制経済期における会社経理統制(2)--大蔵省による一般会社経理統制の展開--2010

    • Author(s)
      千葉準一
    • Journal Title

      経済志林 77巻4号

      Pages: 55-476

    • NAID

      120002738234

    • Related Report
      2009 Annual Research Report
  • [Journal Article] 日本の航空産業における予算の統制目的利用-政府介入の事例-2010

    • Author(s)
      野口昌良/Trevor BOYNS
    • Journal Title

      日本会計史学会年報 28巻1号(forthcoming)

    • Related Report
      2009 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 昭和の恐慌と『商工省準則』の形成2009

    • Author(s)
      千葉準一
    • Journal Title

      経済志林 77巻2号

      Pages: 299-323

    • NAID

      120001828454

    • Related Report
      2009 Annual Research Report 2009 Final Research Report
  • [Journal Article] 商法計算規定の形成2009

    • Author(s)
      千葉準一
    • Journal Title

      経済志林 77巻1号

      Pages: 97-124

    • NAID

      120001645956

    • Related Report
      2009 Annual Research Report 2009 Final Research Report
  • [Journal Article] 明治期前商法期における英国型報告会計実務形成と変容2009

    • Author(s)
      千葉準一
    • Journal Title

      経済志林 76巻4号

      Pages: 375-401

    • Related Report
      2009 Final Research Report
  • [Journal Article] 近世江戸期における経済思想と各商家の内部報告会計実践2009

    • Author(s)
      千葉準一
    • Journal Title

      経済志林 76巻3号

      Pages: 269-293

    • NAID

      120001316960

    • Related Report
      2009 Final Research Report
  • [Journal Article] 近世江戸期における経済思想と各商家の内部報告会計実践2009

    • Author(s)
      千葉準一
    • Journal Title

      経済志林 76巻3号(確定発刊予定)

    • NAID

      120001316960

    • Related Report
      2008 Annual Research Report
  • [Journal Article] 明治期前商法期における英国型報告会計実務形成と変容2009

    • Author(s)
      千葉準一
    • Journal Title

      経済志林 76巻4号(確定発刊予定)

    • Related Report
      2008 Annual Research Report
  • [Journal Article] 日本会計制度史研究の方法2008

    • Author(s)
      千葉準一
    • Journal Title

      経済志林 76巻2号

      Pages: 189-205

    • NAID

      120000988950

    • Related Report
      2009 Final Research Report 2008 Annual Research Report
  • [Journal Article] ' Working Rules for Financial Statements ' and pre-WW2 financial reporting of Japanese industrial firms: the case of chemical firms2008

    • Author(s)
      Noguchi, M., Michiyasu Nakajima
    • Journal Title

      Accounting History vol.13,no.1

      Pages: 281-311

    • Related Report
      2009 Final Research Report
    • Peer Reviewed
  • [Journal Article] 'Working Rules for Financial Statements'and pre-WW2 financial reporting of Japanese industrial firms: the case of chemical firms2008

    • Author(s)
      Noguchi, M. and Michiyasu Nakajima
    • Journal Title

      Accounting History (掲載決定)

    • Related Report
      2007 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 戦前期化学工業企業の財務報告実務に対する『財務諸表準則』の影響-福岡酸素株式会社の事例2007

    • Author(s)
      野口昌良、中嶌道靖、岡野浩
    • Journal Title

      日本会計史学会スタディグループ報告書(中間報告)

      Pages: 1-18

    • Related Report
      2009 Final Research Report
  • [Journal Article] 戦前期化学工業企業の財務報告実務に対する「財務諸表準則」の影響-福岡酸素株式会社の事例2007

    • Author(s)
      野口昌良、中嶌道靖、岡野浩
    • Journal Title

      日本会計史学会スタディグループ報告書(中間報告)

      Pages: 1-18

    • Related Report
      2007 Annual Research Report
  • [Presentation] Trevor BOYNS「日本の航空産業における予算の統制目的利用-政府介入の事例-」2009

    • Author(s)
      野口昌良
    • Organizer
      日本会計史学会
    • Place of Presentation
      久留米大学
    • Year and Date
      2009-10-25
    • Related Report
      2009 Final Research Report
  • [Presentation] 日本の航空産業における予算の統制目的利用-政府介入の事例-2009

    • Author(s)
      野口昌良/Trevor BOYNS
    • Organizer
      日本会計史学会第28回全国大会(久留米大学)
    • Place of Presentation
      久留米大学
    • Year and Date
      2009-10-25
    • Related Report
      2009 Annual Research Report
  • [Presentation] Maintaining Budgetary Control in a Wartime Economy: The Case of Japan Airways2008

    • Author(s)
      Noguchi, M., Michiyasu Nakajima
    • Organizer
      12th World Congress of Accounting Historians
    • Place of Presentation
      Istanbul, Turkey
    • Year and Date
      2008-07-23
    • Related Report
      2009 Final Research Report
  • [Presentation] Maintaining Budgetary Control in a Wartime Economy : The Case of Japan Airways2008

    • Author(s)
      Noguchi, M., Michiyasu Nakajima
    • Organizer
      12th World Congress of Accounting Historians
    • Place of Presentation
      トルコ・イスタンブール
    • Year and Date
      2008-07-23
    • Related Report
      2008 Annual Research Report
  • [Presentation] 戦前期化学工業企業の財務報告実務に対する『財務諸表準則』の影響-福岡酸素株式会社の事例2007

    • Author(s)
      野口昌良、中嶌道靖、岡野浩
    • Organizer
      日本会計史学会
    • Place of Presentation
      神戸大学
    • Year and Date
      2007-09-23
    • Related Report
      2009 Final Research Report
  • [Presentation] 戦前期化学工業企業の財務報告実務に対する「財務諸表準則」の影響-福岡酸素株式会社の事例2007

    • Author(s)
      野口昌良、中嶌道靖、岡野浩
    • Organizer
      日本会計史学会
    • Place of Presentation
      神戸大学
    • Year and Date
      2007-09-23
    • Related Report
      2007 Annual Research Report
  • [Remarks] 有機・無機化学工業各社の財務諸表に記載された開示項目について、その項目数ならびに各々の金額に関して時系列・クロスセクション別に分類・作成したデータベースを、関係機関の了承を得たうえで、以下のサイト

    • URL

      http://harold-howitt.com/index_new.html

    • Related Report
      2009 Final Research Report
  • [Remarks] 最終年度では、これまでの研究過程の集大成として有機・無機化学工業各社の財務諸表に記載された開示項目について、その項目数ならびに各々の金額に関して時系列・クロスセクション別に分類・作成したデータベースを、関係機関の了承を得たうえで、以下のサイト上で公開した

    • URL

      http://harold-howitt.com/index_new.html

    • Related Report
      2009 Annual Research Report

URL: 

Published: 2007-04-01   Modified: 2016-04-21  

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