A historical study about accounting recording systems

2019 Fiscal Year Final Research Report

• Project/Area Number: 16K03987
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Kobe University
• Principal Investigator: Shimizu Yasuhiro 神戸大学, 経営学研究科, 教授 (80324903)
• Co-Investigator(Kenkyū-buntansha): 津村 怜花 尾道市立大学, 経済情報学部, 准教授 (90582940)
• Project Period (FY): 2016-04-01 – 2020-03-31
• Keywords: 会計史 / 日本 / 伝票制度

Outline of Final Research Achievements

The purpose of this research project is to understand accounting recording systems as a technology that has been widely influenced by the economy and society, rather than simply being taken as a tool within a company. We examined how the "Japanese" accounting records system was formed and disseminated under the social demands. Particularly revealing is the "denpyo" (slips) accounting system. It is evident that slip accounting, which is a very Japanese accounting system, was aimed at dissemination under the leadership of the governments of each period, with various policy objectives.

Free Research Field

会計史

Academic Significance and Societal Importance of the Research Achievements

現在は，会計記録が紙で行われることは希になり，記録のされ方を気にする機会は減少しつつある。しかし，取引が行われ，それを一定の様式にしたがって記録をするとき，すでに記録を行う人間は，様式に埋め込まれた思考の枠組みに捉えられていると言える。
会計においては，記録の様式は仕訳という共通要素を有するため，世界的に共通でかつそれが必然に思われがちである。しかし，記録のされ方を再検討することは，会計の意義を自省することにつながるのである。