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The Accounting History of Japanese Medieval Temple

Research Project

Project/Area Number 26590081
Research Category

Grant-in-Aid for Challenging Exploratory Research

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionWakayama University

Principal Investigator

SANKOJI Yumiko  和歌山大学, 経済学部, 准教授 (60549301)

Project Period (FY) 2015-03-01 – 2019-03-31
Project Status Completed (Fiscal Year 2018)
Budget Amount *help
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2016: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords会計史 / 東寺百合文書 / 光明講方算用状 / Giddens / 東寺 / 債権の認識 / 収支計算書 / 債権の回収可能性
Outline of Final Research Achievements

The purpose of this study was to provide empirical examination to changes that had occurred in the accounting system described in Komyo-ko-gata Sanyo-jyou (1427-1532), which is found in the Toji Hyakugo Monjo. Using Komyo-ko-gata Sanyo-jyou as an example, the study also seeks to inquire into the social impact of accounting based on Giddens' structuration theory. The result showed that: (1) a crisis brought on by the disintegration of relationship between Komyo-ko-gata and other organizations within the temple had caused changes in the accounting system; and (2) the analysis of Komyo-ko-gata Sanyo-jyou also revealed how changes in the accounting system had helped cement such relationship.

Academic Significance and Societal Importance of the Research Achievements

本研究における最大の成果は、「日本中世寺院会計史研究」という、会計史研究における新領域を構築したことである。史料が膨大に残存していることからも発展の余地は大きい。また、会計史研究における国際的な議論で今日着目されつつある「宗教組織の会計史」では、未だ日本中世寺院会計史研究に光が当たることがなかった。国際学会と、国際的学術誌でその重要性を世に提示することが出来た。

Report

(5 results)
  • 2018 Annual Research Report   Final Research Report ( PDF )
  • 2017 Research-status Report
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (5 results)

All 2018 2017 2015

All Journal Article (3 results) (of which Peer Reviewed: 2 results) Presentation (2 results) (of which Int'l Joint Research: 1 results)

  • [Journal Article] Accounting and Power in the Society of Buddhism: An Analysis of the Income and Expenditure Reports of Toji Temple, 1427-15322018

    • Author(s)
      Yumiko SANKOJI
    • Journal Title

      Accounting History

      Volume: Published online Issue: 1 Pages: 1-26

    • DOI

      10.1177/1032373218793225

    • Related Report
      2018 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Accounting and power in the Society of Buddhism: An analysis of the income and expenditure reports of Toji Temple, 1427-15322018

    • Author(s)
      Yumiko SANKOJI
    • Journal Title

      Accounting History

      Volume: -

    • Related Report
      2017 Research-status Report
    • Peer Reviewed
  • [Journal Article] A historical accounting analysis of Bunmei-era registers at the Koyasan Tanigami-in Kongoshin-in (1479-1485)2017

    • Author(s)
      三光寺 由実子
    • Journal Title

      Japanese Research in Business History

      Volume: 33

    • Related Report
      2016 Research-status Report
  • [Presentation] 東寺百合文書からよみとく寺院会計2017

    • Author(s)
      三光寺 由実子
    • Organizer
      ひらけ!歴史の玉手箱 古文書から見える「昔日本」 ~世界記憶遺産 「東寺百合文書」をひもとく~
    • Place of Presentation
      京都府立京都学・歴彩館
    • Year and Date
      2017-02-18
    • Related Report
      2016 Research-status Report
  • [Presentation] Accounting and power in the society of Buddhism: an analysis of the income and expenditure reports of Toji Temple (1427-1532)2015

    • Author(s)
      三光寺 由実子
    • Organizer
      8th Accounting History International Conference
    • Place of Presentation
      Ballarat オーストラリア
    • Year and Date
      2015-08-19
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research

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Published: 2014-04-04   Modified: 2020-03-30  

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