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Accounting of the Oldest Corporation in Britain : The Role of Double Entry Bookkeeping introduced to British East India Company in 17th century

Research Project

Project/Area Number 21730390
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionHiroshima University of Economics

Principal Investigator

SUGITA Takeshi  Hiroshima University of Economics, 経済学部, 准教授 (80509117)

Project Period (FY) 2009 – 2010
Project Status Completed (Fiscal Year 2010)
Budget Amount *help
¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords会計史 / 財務会計 / 会計学 / 東インド会社 / 複式簿記 / 財産管理 / 売残商品 / イギリス / 会計帳簿 / 簿記史 / 商品評価 / ロンドン東インド会社 / 大英図書館 / 棚卸評価 / 元帳 / 17世紀
Research Abstract

The aim of this research was to investigate the reason of introduction of Double Entry Bookkeeping to The British East India Company. Ledgers B~K (1664~1713) of the British East India Company was intended for this research.
I drew focus to accounts system and accounting books system, e.g. Merchandize accounts, Personal accounts, Private Trade accounts, Stock accounts, Balance accounts, Profit and Loss accounts in those Ledgers, and focus attention on inventory valuation at Ledger balanced. In addition, this research approached about the background of economic and social history, particular East India trade, Anglo-Dutch Wars, Laws, and stakeholder to examine Bookkeeping and Accounting of the British East India Company.
Throughout the course of this research I found that administration of property was important for the role of Double Entry Bookkeeping.

Report

(3 results)
  • 2010 Annual Research Report   Final Research Report ( PDF )
  • 2009 Annual Research Report
  • Research Products

    (6 results)

All 2010 2009

All Journal Article (4 results) Presentation (2 results)

  • [Journal Article] 17世紀イギリス東インド会社の会計帳簿の実証分析-売残商品の売価評価とその背景-2010

    • Author(s)
      杉田武志
    • Journal Title

      會計 第178巻

      Pages: 32-46

    • Related Report
      2010 Final Research Report
  • [Journal Article] ロンドン東インド会社の元帳B-D(1664-1673年)における売残商品に対する評価2010

    • Author(s)
      杉田武志
    • Journal Title

      経済研究論集(広島経済大学) 第33巻第1号

      Pages: 83-87

    • NAID

      120005378441

    • Related Report
      2010 Final Research Report
  • [Journal Article] 17世紀イギリス東インド会社の会計帳簿の実証分析-売残商品の売価評価とその背景-2010

    • Author(s)
      杉田武志
    • Journal Title

      會計

      Volume: 第178第1号 Pages: 32-46

    • Related Report
      2010 Annual Research Report
  • [Journal Article] ロンドン東インド会社の元帳B-D(1664-1673年)における売残商品に対する評価2010

    • Author(s)
      杉田武志
    • Journal Title

      経済研究論集(広島経済大学経済学会)

      Volume: 第33巻第1号 Pages: 83-87

    • NAID

      120005378441

    • Related Report
      2010 Annual Research Report
  • [Presentation] 17世紀ロンドン東インド会社における売残商品評価方法-払出単価に基づいて売残商品を評価する背景-2009

    • Author(s)
      杉田武志
    • Organizer
      日本会計研究学会
    • Place of Presentation
      関西学院大学.
    • Year and Date
      2009-09-03
    • Related Report
      2010 Final Research Report
  • [Presentation] 17世紀ロンドン東インド会社における売残商品評価方法2009

    • Author(s)
      杉田武志
    • Organizer
      日本会計研究学会
    • Place of Presentation
      関西学院大学
    • Year and Date
      2009-09-03
    • Related Report
      2009 Annual Research Report

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Published: 2009-04-01   Modified: 2016-04-21  

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