The introduction of double-entry bookkeeping in Northeast Asian Countries
| Project/Area Number |
25380633
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Takamatsu University |
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Principal Investigator |
REIKA Tsumura 高松大学, 経営学部, 准教授 (90582940)
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| Co-Investigator(Kenkyū-buntansha) |
SHIMIZU YASUHIRO 神戸大学, 経営学研究科, 教授 (80324903)
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| 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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| Keywords | 会計史 / 西洋簿記の導入過程 / 簿記・会計史 |
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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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Report
(4 results)
Research Products
(6 results)
