The Study of Accounting Changes Using Text Mining

• Project/Area Number: 23730462
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Osaka Sangyo University
• Principal Investigator: SAWANOBORI Chie 大阪産業大学, 経営学部, 准教授 (30352090)
• Project Period (FY): 2011 – 2012
• Project Status: Completed (Fiscal Year 2013)
• Budget Amount: ¥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)
• 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

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.

Research Products

• [Journal Article] Influence of fundraising infeasibility on accounting changes : An Investigation into Early Financial Reporting Practices Using Text Mining (2013)
  • Author(s): C.Sawanobori
  • Journal Title: Journal of Accounting and Organization Change Volume: Vol.9, No.4 Pages: 471-489
  • Peer Reviewed
• [Journal Article] テキストマイニングを活用したGreat Western 鉄道会社の会計変化の検討 (2013)
  • Author(s): 澤登千恵
  • Journal Title: 大阪産業大学経営論集 Volume: 第15巻,第1号 Pages: 27-42
  • Peer Reviewed
• [Journal Article] 「テキストマイニングを活用したGreat Western鉄道会社の会計変化の検討」 (2013)
  • Author(s): 澤登千恵
  • Journal Title: 大阪産業大学経営論集 Volume: 15 Pages: 27-42
  • Peer Reviewed
• [Journal Article] Influence of fundraising infeasibility on accounting changes : An Investigation into Early Financial Reporting Practices Using Text Mining (2013)
  • Author(s): Chie Sawanobori
  • Journal Title: Journal of Accounting and Organization Change Volume: 9
  • Peer Reviewed
• [Presentation] Investigation into the Adoption of Cost Management Practices in the mid-19th Century British Railway Companies by Text Mining : A Comparison of Analysis Results between Companies (2011)
  • Author(s): C.Sawanobori
  • Organizer: 28^<th> Annual EAMSA Conference
  • Place of Presentation: Sweden
• [Presentation] テキストマイニングを活用した財務報告実務の変化とその背景の検討-19世紀イギリス鉄道会社を中心に- (2011)
  • Author(s): 澤登千恵
  • Organizer: 日本情報経営学会関西支部第217回例会
• [Presentation] 会計変更に対する資金調達不確実性の影響-テキストマイニングによる19世紀前半の減価償却実務の分析 (2011)
  • Author(s): 澤登千恵
  • Organizer: 日本会計研究学会第70回大会
• [Presentation] 会計変更に対する資金調達不確実性の影響－テキストマイニングによる19世紀前半の減価償却実務の分析－
  • Author(s): 澤登千恵
  • Organizer: 日本会計研究学会第70回大会
  • Place of Presentation: 久留米大学
• [Presentation] テキストマイニングを活用した財務報告実務の変化とその背景の検討－19世紀イギリス鉄道会社を中心に－
  • Author(s): 澤登千恵
  • Organizer: 日本情報経営学会関西支部第217回例会
  • Place of Presentation: 大阪市立大学サテライトキャンパス
• [Presentation] Investigation into the Adoption of Cost Management Practices in the mid-19th Century British Railway Companies by Text Mining: A Comparison of Analysis Results between Companies
  • Author(s): Chie Sawanobori
  • Organizer: 28th Annual EASMA Conference（in Sweden）
  • Place of Presentation: University of Gothenburg
• [Book] 近代会計史入門 (2014)
  • Author(s): 中野常男・清水泰洋
  • Total Pages: 250
  • Publisher: 同文舘
• [Book] 会計のリラティブゼーション (2013)
  • Author(s): 澤登千恵, 他
  • Total Pages: 255
  • Publisher: 創成社
• [Book] 会計のリラティブゼーション (2013)
  • Author(s): 竹田範義・相川奈美
  • Total Pages: 333
  • Publisher: 創成社
• [Book] 会計のリラティヴィゼーション (2013)
  • Author(s): 竹田範義編著
  • Publisher: 創成社
• [Book] 近代会計史入門
  • Author(s): 澤登千恵, 他
  • Publisher: 同文舘 (近日発刊)