2016 Fiscal Year Final Research Report
Study of the essence of the accounting changes: Examinations of the theory generation process by using text-mining and statistics
| Project/Area Number |
26380632
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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 | Osaka Sangyo University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 会計学 / 鉄道会計 |
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| Outline of Final Research Achievements |
The purpose of this study was to re-examine the factor that affected the theorization of accounting. I took up the British 19th railway accounting that was the origin of the modern accounting and focused on not only the financial information but also the non-financial information. In addition, I challenged not only experimental/historical study but also objective study using text mining and statistical methods in order to improve scientific of the results. As a results, not only the dividends policy but also the capital account closure problem influenced their accounting changes. It was proved statistically. Their practices led their system and theory. Some accounting practices' changes were related each other and they stimulated the establishment of the theory of the separation of capital expenditure from revenue expenditure. They are published in journals.
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| Free Research Field |
財務会計
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