2004 Fiscal Year Final Research Report Summary
A Study on the Generation of the E.I.du Pont du Nemours Powder Company
| Project/Area Number |
15530312
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kurume University |
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Principal Investigator |
KOROGI Shinichi Kurume University, Commerce, Professor, 商学部, 教授 (20132508)
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| Project Period (FY) |
2003 – 2004
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| Keywords | management accounting / rerurn on investment / management / decision making accounting / evaluation accounting / appropriation / budgetary management / cost management |
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| Research Abstract |
It has been argued that management accounting has been generated when decision making accounting and evaluation accounting are recognized as a system. However, even an accounting function in the E.I.du Pont de Nemours Powder Company, who has supposed to contribute its fundamental development has not been examined fully. Traditionally, a study related to a generation of management accounting has been conducted not through an accounting practice but by secondary sources such as articles or books written by western scholars.
Therefore, in this study by utilizing the first resourced at most I examine that in the E.I.du Pont de Nemours Powder Company in the beginning of the 20^<th> century, a management had enforced based on its accounting information-the rare of return on investment, particularly, and that modern management accounting system had been generated in the company.
As a result, the first resources made it clear that in the E..I.du Pont de Nemours Powder Company in the beginning of the 20^<th> century, (1)based on the rate of return on investment, a management accounting developed had functioned systematically through decision making accounting and evaluation accounting, (2)an appropriation was made by Top Management, and (3)in the large frame, Middle Management took charge of budget management and Lower Management conducted cost management. In other words, this study suggests that the company's management accounting had been generated "from the top to the lower part" such as Top Management→Middle Management→Lower Management.
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