| Project/Area Number |
21730392
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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 | Takamatsu University |
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Principal Investigator |
SAWANOBORI Chie Takamatsu University, 経営学部, 准教授 (30352090)
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| Co-Investigator(Renkei-kenkyūsha) |
MURATA Naoki 日本大学, 経済学部, 教授 (30166285)
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| Project Period (FY) |
2009 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2010: ¥130,000 (Direct Cost: ¥100,000、Indirect Cost: ¥30,000)
Fiscal Year 2009: ¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
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| Keywords | 財務会計 / 検索システム / 財務報告 / 鉄道会計 / イギリス鉄道会計 / テキストマイニング / 減価償却 / コストマネジメント / 複会計制度 / 資金不足 |
|---|
| Research Abstract |
British railway accounting in the 19th century is the origin of modern financial reporting system. In this study, the reports, which main railway had preferred after each general meeting, and the associated documents were analyzed by using text mining. More specifically, the influence of infeasibility of fundraising on accounting changes that had assumed in my past study was reexamined. In the reports of some railway companies, keywords "closed" which had meant the infeasibility of fundraising were confirmed. Furthermore, it was found that they had positively adopted double accounting systems, depreciation accounting, and cost management.
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