2017 Fiscal Year Final Research Report
Co-evolutionary dynamics between cost control of the South Seas Development Company and budgetary control of the South Seas Agency
| Project/Area Number |
26380608
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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 |
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Principal Investigator |
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| Research Collaborator |
SUMI Yuta 神戸大学, 経営学研究科
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Keywords | 南洋興発 / 臨時南洋群島防備隊 / 南洋庁 / 甘蔗代 / 予算 |
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| Outline of Final Research Achievements |
In the case of South Seas Development Company, cost control was practiced through cheap raw material (sugar cane) price standards and premium incentives. Regarding this cost control, various issues related to labor disputes occurred, involving the Ministry of Colonial Affairs and the South Seas Agency. But, the company's accounting reports played an important role in solving the problems. Meanwhile, budgetary control was practiced, from the beginning of Japan’s reign of the South Seas Islands, by the Extraordinary Defense Corps in the South Sea Islands and the South Seas Agency, where the expansion of the control function of expenditure budget was brought about. It is reasonably assumed that the stabilization of the sugar production business resulting from the cost control exercised by the South Seas Development Company contributed to the expansion of the control function of the budgets established by the South Seas Agency, though the pattern was indirect at most.
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| Free Research Field |
会計学
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