Path dependency of regulatory space and the accounting of Zaibatsu dissolution

2017 Fiscal Year Final Research Report

• Project/Area Number: 25380631
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Momoyama Gakuin University
• Principal Investigator: NAKAMURA TSUNEHIKO 桃山学院大学, 経営学部, 教授 (50368388)
• Co-Investigator(Kenkyū-buntansha): 清水 泰洋 神戸大学, 経営学研究科, 教授 (80324903) ; 澤登 千恵 大阪産業大学, 経営学部, 教授 (30352090) ; 北浦 貴士 明治学院大学, 経済学部, 准教授 (00633489) ; 野口 昌良 首都大学東京, 社会(科)学研究科, 教授 (70237832)
• Project Period (FY): 2013-04-01 – 2018-03-31
• Keywords: 経路依存 / 規制空間 / 財閥解体

Outline of Final Research Achievements

There are three main results in our research. Firstly, considering the zaibatsu dissolution, considerable information exchange was done between the GHQ and zaibazu, which also affected postwar accounting standard setting. The second is the result related to the conceptual consideration of the regulatory space, and it depends on the actor's recognition method (ideological structure problem). The third is the result of applying the conceptual consideration of the regulated space, and it also applied to the concept of capital account closing of the British railroad company in the 18th century.

Free Research Field

財務会計