A Positive Research on the Historical Accounting Study in Japan

2003 Fiscal Year Final Research Report Summary

• Project/Area Number: 14530169
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Accounting
• Research Institution: Kobe University
• Principal Investigator: NAKANO Tsuneo Kobe University, Graduate School of Business Administration, Professor, 大学院・経営学研究科, 教授 (60093522)
• Co-Investigator(Kenkyū-buntansha): SHIMIZU Yasuhiro Kobe University, Graduate School of Business Administration, Associate Professor, 大学院・経営学研究科, 助教授 (80324903) ; KUWABARA Masayuki Kagawa University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (50325312) ; HASHIMOTO Takehisa Tezukayama University, Faculty of Business Administration, Associate Professor, 経営情報学部, 助教授 (00290601)
• Project Period (FY): 2002 – 2003
• Keywords: accounting history / accounting / data-base

Research Abstract

A large number of studies have been done on the accounting history in Japan since the 2^<nd> World War. The purpose of this research is to investigate the academic tendency of it. The articles published in the KAIKEI(Accounting)(1917〜1988) comes within the scope of our research.
First of all, we picked up 624 articles (158 before the 2^<nd> World War, and 466 after the 2^<nd> World War). They can be classified into three main category ; (1)research field, (2)country, and (3)period. Examples of this are (1)Bookkeeping, (2)Japan, and (3)Modern. This paper is indicated as III・A・7.
Throughout the course of this research we found that the main research field of accounting historians had shifted from Bookkeeping to Financial Accounting after the 2^<nd> World War, etc.
This considerations invite further positive research on the accounting history. We recognize that we must focus on other journals of accounting, also await future studies.