A study on the role of record-keeping and raw accounting records for the decision making in the business
| Project/Area Number |
20730299
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
SHIMIZU Yasuhiro 神戸大学, 大学院・経営学研究科, 准教授 (80324903)
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| Project Period (FY) |
2008 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2008: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 財務会計 / 会計史 / 簿記 / 関東大震災 / 複式簿記 / 意思決定 / 兼松 / 会計学 / 帳簿分析 / 日本 / シャンド・システム |
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| Research Abstract |
This study focus on the role of accounting records on the managerial decisions, using actual records and surrounding historical materials. We used the historical materials of Kanematsu before the WW II, which was engaged in the trading business. Kanematsu had a very elaborate accounting procedure, submitting all accounting records and vouchers to main office in Kobe and prepared trial balances every ten days. Though that procedure was seemed complicated, Kanematsu continued it because it was a part of reason why Kanematsu had survived the economic turbulence just after the WW I and the Great Kanto Earthquake in 1923. Historical accounting records also made it clear that the profitability of the main import, wool, to large manufacturing companies was declining and Kanematsu took a policy to import wool on its own risk and that policy was very successful.
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Report
(6 results)
Research Products
(10 results)
