The Study of Accounting Changes Using Text Mining
| Project/Area Number |
23730462
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Osaka Sangyo University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2012
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 鉄道会計 / テキストマイニング / 固定資産 / 減価償却 / 資本的支出と収益的支出の区別 / accounting changes / railway accounting / capital expenditure / 会計史 |
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| Research Abstract |
The aim of this study was to analyze the financial reporting practices in the 19th century British railway companies using text mining to study the essence of accounting changes. Especially, the accounting changes on fixed asset's accounting proceedings were studied and it was found that there was the influence of infeasibility of fundraising at that time.
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Report
(4 results)
Research Products
(15 results)
