2014 Fiscal Year Final Research Report
Development of budgetary control practice in the prewar Japanesse mining industry
| Project/Area Number |
23530584
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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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| Research Field |
Accounting
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| Research Institution | Tokyo Metropolitan University (2014)
Kobe University (2011-2013) |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
CHIBA Jun-ichi 国士舘大学, 経営学部, 教授 (90062869)
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Keywords | 炭鉱業 / 旧財閥系鉱業部門 / 地域別原価・利益情報 / 部門別原価・利益情報 |
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| Outline of Final Research Achievements |
The purpose of this study is to deepen and expand existing research on accounting history in Japan by examining variation in a time series of management control systems employed by the principal mining enterprises, which were exercised through accounting devices such as budgetary control. This research is based on related materials kept in pertinent archives. The results of the investigation are described as follows: (1) The mining corporations examined in this study developed and implemented advanced accounting control tools and a tight financial reporting and management system at an early stage, surpassing the level of accounting practice of other business enterprises at the time. (2) The level of accounting innovation in the mining industry as a whole was significantly affected by the specific economic characteristics of Zaibatsu’s mining section, which had experienced repeated expansion and diversification since the Meiji Restoration in 1868.
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| Free Research Field |
会計学
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