The Accounting History of Japanese Medieval Temple

2018 Fiscal Year Final Research Report

• Project/Area Number: 26590081
• Research Category: Grant-in-Aid for Challenging Exploratory Research
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Wakayama University
• Principal Investigator: SANKOJI Yumiko 和歌山大学, 経済学部, 准教授 (60549301)
• Project Period (FY): 2015-03-01 – 2019-03-31
• Keywords: 会計史 / 東寺百合文書 / 光明講方算用状 / Giddens

Outline of Final Research Achievements

The purpose of this study was to provide empirical examination to changes that had occurred in the accounting system described in Komyo-ko-gata Sanyo-jyou (1427-1532), which is found in the Toji Hyakugo Monjo. Using Komyo-ko-gata Sanyo-jyou as an example, the study also seeks to inquire into the social impact of accounting based on Giddens' structuration theory. The result showed that: (1) a crisis brought on by the disintegration of relationship between Komyo-ko-gata and other organizations within the temple had caused changes in the accounting system; and (2) the analysis of Komyo-ko-gata Sanyo-jyou also revealed how changes in the accounting system had helped cement such relationship.

Free Research Field

会計史

Academic Significance and Societal Importance of the Research Achievements

本研究における最大の成果は、「日本中世寺院会計史研究」という、会計史研究における新領域を構築したことである。史料が膨大に残存していることからも発展の余地は大きい。また、会計史研究における国際的な議論で今日着目されつつある「宗教組織の会計史」では、未だ日本中世寺院会計史研究に光が当たることがなかった。国際学会と、国際的学術誌でその重要性を世に提示することが出来た。