A Historical Study on ethics of Accounting. Case Analyses-
| Project/Area Number |
21530463
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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 | Kobe University |
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Principal Investigator |
NAKANO Tsuneo 神戸大学, 大学院・経営学研究科, 教授 (60093522)
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| Co-Investigator(Kenkyū-buntansha) |
HASHIMOTO Takehisa 京都産業大学, 経営学部, 教授 (00290601)
SHIMIZU Yasuhiro 神戸大学, 大学院・経営学研究科, 准教授 (80324903)
SUGITA Takeshi 広島経済大学, 経済学部, 准教授 (80509117)
SANKOJI Yumiko 松山大学, 経営学部, 准教授 (60549301)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2009: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | 会計倫理 / 不正会計 / 会計史 / 南海泡沫事件 / チューリップ狂 / サミュエル・インサル / ジョン・ロー・システム / 東インド会社 / ミシシッピ会社事件 |
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| Research Abstract |
The aim of the study is to pick up some important historical cases which related to accounting and financial fraud and analyze them, and their effect, in their historical contexts. We focused on the United Kingdom(South Sea Bubble and London East Asia Company), Netherlands(Tulip Mania), France(Mississippi Bubble, or Compagnie du Missisippi), and the United States(Samuel Insull and Public Utilities). They all are very popular and had huge impact on the subsequent development of finance, although we found that accounting itself had a relatively minor role. In some of the cases, accounting was an instrument in promoting fraudulent financial practices.
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Report
(4 results)
Research Products
(9 results)
