| Project/Area Number |
23530601
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Multi-year Fund |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Kanagawa University |
|---|
Principal Investigator |
TODA Ryusuke 神奈川大学, 経済学部, 教授 (00271586)
|
|---|
| Research Collaborator |
IHARA Michiyo 香川大学, 名誉教授 (90036038)
UIKE Yukio 沖縄国際大学, 産業情報学部, 教授
URASAKI Naohiro 近畿大学, 経営学部, 教授 (60203600)
KANEKO Tomohiro 東洋大学, 経営学部, 准教授 (80530071)
GANBO Hiroshi マスタード, シード22, 代表取締役
KUDOU Eiichiro 熊本学園大学, 商学部, 教授 (30225156)
SATO Nobuhiko 熊本学園大学, 大学院会計専門職研究科, 教授 (20225981)
TOBITA Tutomu 福岡大学, 商学部, 准教授 (60435154)
NAKAOJI Youko 名桜大学, 国際学部, 上級准教授
NARIKAWA Masateru 高崎商科大学, 短期大学部, 教授
MARUYAMA Yoshihisa 中央大学, 経済学部, 准教授 (10342312)
YOU Shouka 近畿大学, 経営学部, 助教
|
|---|
| Project Period (FY) |
2011 – 2013
|
| Project Status |
Completed (Fiscal Year 2013)
|
| Budget Amount *help |
¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2013: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
|
|---|
| Keywords | 農業簿記 / 地域振興 / 地場産業 / ６次産業化 / 農商工連携 / 農業ファンド / 複式簿記 / 記録 / 国際会計基準 / IAS４１「農業」 / 農協 / 国際情報交換 ドイツ / 農業会計 / 第６次産業 |
|---|
| Research Abstract |
For the real development of Japanese agriculture, instead of small farm families involved in another business who depend on JA completely and have no incentive for records, agricultural foundations, primary industry entity that will be in liaison with secondary and third industry(6th industry entity), and agricultural listing companies have to play an important role. From the viewpoint of the regional promotion, 6th industry entity is best expected. If agricultural funds that ask the investment result strictly were invested in such entity, instead of old style subsidy, double-entry bookkeeping would be essential. Because double-entry bookkeeping is essential skill to prepare for financial statements, that accounts for investment result. My research clarifies that modern role of double-entry bookkeeping for the real development of Japanese agriculture exists in such relationship.
|
