Project/Area Number |
23730460
|
Research Category |
Grant-in-Aid for Young Scientists (B)
|
Allocation Type | Multi-year Fund |
Research Field |
Accounting
|
Research Institution | Osaka University of Economics (2013) Hiroshima University of Economics (2011-2012) |
Principal Investigator |
SUGITA Takeshi 大阪経済大学, 情報社会学部, 准教授 (80509117)
|
Project Period (FY) |
2011 – 2013
|
Project Status |
Completed (Fiscal Year 2013)
|
Budget Amount *help |
¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2012: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
|
Keywords | 会計史 / 財務会計 / 東インド会社 / 財務報告 / 会計報告 / イギリス / 資本評価 / 会計学 / 簿記 / Stock / 貸借対照表 / 歴史 / 財務諸表 |
Research Abstract |
In this study, I pushed forward a study on financial report of the British East India Company. Among other things, I clarified the purpose and the making method of financial statement to be called a Stock Valuation in the late 17th century. Therefore I consider the historical materials that I obtained and summarize the results of research in an article. I wrote articles about the making of the Stock Valuation, and the role of the Auditor over the injustice scandal for financial statement in the early 17th century. In addition, I am considering the financial report of the 18th century now.
|