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)
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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.
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