| Project/Area Number |
20530416
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Tokyo Metropolitan University |
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Principal Investigator |
NOGUCHI Masayoshi Tokyo Metropolitan University, 社会科学研究科, 教授 (70237832)
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| Co-Investigator(Kenkyū-buntansha) |
CHIBA Junーichi 法政大学, 経済学部, 教授 (90062869)
金森 絵里 立命館大学, 経営学部, 准教授 (70330016)
レイギ ョウニイ 岡山商科大学, 商学部, 准教授 (00523698)
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| Project Period (FY) |
2008 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2009: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2008: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 予算統制 / 特殊会社 / 国策会社 / 予算統制実務 / 南満州鉄道 / 財務報告実務 / 時価評価 |
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| Research Abstract |
Using the internal records of 'closedown institutions' discovered inside the Japanese Ministry of Finance in 2000, this study, through an examination of the practices adopted by Japanese special companies, aims to make a contribution to the ongoing debate over the conceptualisation and development of budgetary control. The emphasis is on examining the development of the use of budgets over time from a simple list of permissions to spend to a managerial tool whereby upper management [though retaining centralized control] can decentralize responsibility to lower levels. This study analyses the role played in this evolutionary process at the special companies by the Japanese government. The experiences of the Japanese special companies reveal that the nature of the budget statements required from the enterprises changed from a mere means for allocating subsidies to an indispensable tool for monitoring the progress of the operation reflecting Japan's national policy goals.
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