2023 Fiscal Year Final Research Report
An Accounting History Study on Japan-Netherlands Trade
| Project/Area Number |
20K02023
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Kyoto Sangyo University |
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Principal Investigator |
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| Project Period (FY) |
2020-04-01 – 2024-03-31
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| Keywords | 会計史 / オランダ東インド会社 / 簿記 / 会計帳簿 / 嗜好品 / 平戸・長崎出島商館 / 会計史システム / 経済史 |
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| Outline of Final Research Achievements |
In the first year, a study of the relationship between the private trade of VOCs and the cost of advances was carried out on the basis of domestically available documents, and the results were published in an academic journal.
In the second year, research was carried out on auxiliary books, including the merchant-house payroll at the Nagasaki branch, and the results were published in an academic journal.In the third year, the transition of commodity accounts in the Dutch book-keeping books was studied and the results were published in an academic journal.In the final year, when the Corona disaster had been settled, we collected materials in the Netherlands and held discussions with overseas researchers, which were indispensable for achieving the objective of this research of clarifying the actual situation of Dutch-Japanese trade from an accounting historical perspective, conducted research on materials obtained in the field and published the results in an academic journal.
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| Free Research Field |
会計学
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| Academic Significance and Societal Importance of the Research Achievements |
本研究は、会計学研究者による、会計史観点から日蘭貿易の実態について分析する初めての研究である。具体的には、オランダにおいて本国側資料の収集、東京大学史料編纂所におけるオランダ東インド会社平戸・長崎出島商館資料の調査や現地調査を実施し研究を遂行する予定であったがコロナ禍のため中断した。
しかしなら、オンラインで入手可能な資料を中心に、長崎支店の実態、補助簿の位置づけ、また、同社の取扱商品と簿記書における商品勘定の変遷を明らかにし、さらには、コロナ禍終息後に現地調査を行い、同社以外のアムステルダム商人の帳簿の検討も行い論文を公刊したことは、今後の日蘭貿易史や会計史研究の礎石となりうると思料される。
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