Japanese corporate government; A case of electric power companies in war and postwar period.

Research Project

Project/Area Number	24830089
Research Category	Grant-in-Aid for Research Activity Start-up
Allocation Type	Single-year Grants
Research Field	Economic history
Research Institution	Meiji Gakuin University
Principal Investigator	KITAURA Takashi 明治学院大学, 経済学部, 講師 (00633489)
Project Period (FY)	2012-08-31 – 2014-03-31
Project Status	Completed (Fiscal Year 2013)
Budget Amount *help	¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000) Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000) Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords	企業統治 / 電力会社 / 会計行動
Research Abstract	The corporate governance of Nippon Hassoden Co. among 1939 to 1950 was revealed from a view of its accounting behavior. This research result was published as 'Cost-based pricing system and corporate governance of Nippon Hassoden Co.'in "The Paper and Proceedings of Economics" published by The Faculty of Economics Meiji Gakuin University in 2013. In addition, the corporate governance of nine electric power companies among 1951 to 1954 was revealed concerned with the electricity rate system. This research result was published as a part of "Corporate Governance and Accounting Behavior; Historical Analysis of Interest Coordination in Electric Power Companies" in 2014.