2013 Fiscal Year Final Research Report
The Study of Accounting Changes Using Text Mining
| Project/Area Number |
23730462
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Osaka Sangyo University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2012
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| Keywords | 鉄道会計 / テキストマイニング / 固定資産 / 減価償却 / 資本的支出と収益的支出の区別 |
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| Research Abstract |
The aim of this study was to analyze the financial reporting practices in the 19th century British railway companies using text mining to study the essence of accounting changes. Especially, the accounting changes on fixed asset's accounting proceedings were studied and it was found that there was the influence of infeasibility of fundraising at that time.
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