2013 Fiscal Year Final Research Report
Empirical Research of 16th to 17th Century French Accounting: History of the Creation of the Oldest Accounting Rule
| Project/Area Number |
24730405
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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 | Wakayama University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2014-03-31
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| Keywords | 会計史 / フランス |
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| Research Abstract |
The objective of this research is to clarify the changes in the accounting system in France from the 16th century, when double entry bookkeeping really started to spread, until the Ordonnance de Commerce (codification of commercial laws) of 1673. Analysis of the electronic journal Comptabilite(S), revue d'histoire des comptabilites was conducted since it is a useful material for such purposes. A point to be noted is that there were papers in the journal that referred to double entry bookkeeping. Furthermore, contributions to this journal indicate various perspectives on account-keeping, suggesting that analysis techniques for research on accounting history are filled with possibilities.
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Research Products
(1 results)
