| Budget Amount *help |
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
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| Outline of Final Research Achievements |
The purpose of this study is to clarify the process surrounding the introduction of Western-style bookkeeping in Northeast Asian countries including Japan, China, and Korea. From the latter part of the 19th century to the early part of the 20th century, these countries rapidly imported Western culture, technology, and business practices. Bookkeeping was an artifact that was imported in that era into Northeast Asian countries. However, the process of importation was not simple. The people there had to adopt Western knowledge of bookkeeping into their culture. That included the creation of the basic terms, or that of concepts to instruct students that were more familiar than the original. Japan was the leader of that process. The impetus behind the transfer of the knowledge was a network of students who were dispatched to Japan. After returning to their home countries, they became lecturers and wrote textbooks based on the Japanese ones.
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