| Project/Area Number |
26380631
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Multi-year Fund |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Osaka University of Economics |
|---|
Principal Investigator |
Takeshi SUGITA 大阪経済大学, 情報社会学部, 教授 (80509117)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
渡辺 泉 大阪経済大学, その他部局等, 名誉教授 (40066832)
|
|---|
| Project Period (FY) |
2014-04-01 – 2017-03-31
|
| Project Status |
Completed (Fiscal Year 2016)
|
| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2014: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
|
|---|
| Keywords | 東インド会社 / 複式簿記 / 株式会社 / 単式簿記 / 会計の生成 / 会計の役割 / 受託責任 / 信頼性 / Charges in India / 会計帳簿 / イタリア式簿記 / 現金収支簿記 / 商品輸出 / Stock per Computation / 商館 / 会計の本質 / 定説の誤り / 会計史 |
|---|
| Outline of Final Research Achievements |
This purpose is to conduct a comparative analysis of Bookkeeping Theory and Double Bookkeeping in Accounting Practice in British at 17th-19th Century.Sugita(Principal Investigator) considered the accounting practice, Watanabe(Co-Investigator) reviewed many bookkeeping texts.In particular, Sugita examined the accounting about export European Commodities of British East India Company from the second half of the 17th to the first half of the 18th century, and the relationship between Stock per Computation(1757, 1763) and the double entry bookkeeping of the headquarter at London. In this regard, it seems that Sugita could present new findings on accounting history of EIC.
Watanabe argued that against the general interpretation that it evolved from simple bookkeeping to double-entry bookkeeping, from historical bookkeeping from the 17th to 19th centuries, it was historically opposite. Watanabe published papers etc. as a series of research results, and reported at seminar.
|
