| Project/Area Number |
22830105
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Graduate Institute for Entrepreneurial Studies |
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Principal Investigator |
TSUMURA Reika 事業創造大学院大学, 事業創造研究科, 講師 (90582940)
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| Project Period (FY) |
2010 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥2,548,000 (Direct Cost: ¥1,960,000、Indirect Cost: ¥588,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2010: ¥1,378,000 (Direct Cost: ¥1,060,000、Indirect Cost: ¥318,000)
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| Keywords | 明治初期 / 西洋簿記 / 銀行学局 / 銀行簿記製法 / 日用簿記法 / 簿記書 / Hutton / Shand / 『銀行簿記精法』 / 『日用簿記法』 / 「尋常簿記法」 |
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| Research Abstract |
The aim of this research was to reveal the introduction of Western style bookkeeping(double-entry bookkeeping) into the Ministry of Finance in the early Meiji Era, by analyzing and comparing these textbooks(Nichiyo-Boki-Ho(A Method on Bookkeeping), the manuscript Jinjyo-Boki-Ho, the original(Hutton's textbook of bookkeeping), and the first Western style bookkeeping textbook published by the Ministry of Finance Ginko-Boki-Seiho(A Detailed Treatise on Bank Bookkeeping)), and going over the context of these texts published.
The results of this analyze, Nichiyo-Boki-Ho and Jinjyo-Boki-Ho didn't supplement some obscure explanations about Ginko-Boki-Seiho. But, these textbooks fulfilled a definite role about introducing the basic concepts of double-entry bookkeeping. According to the educational institution of the Ministry of Finance timetable, students learned the basic bookkeeping by using these texts before studied the applied concepts Bank bookkeeping by using Ginko-Boki-Seiho. Therefore, it was conjectured that students could more understand the Bank bookkeeping that was the one of the main lecture in the school.
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