| Co-Investigator(Kenkyū-buntansha) |
FUJII Hideki Kyoto University, Graduate School of Economics, Professor, 大学院・経済学研究科, 教授 (80173392)
NAKANO Tuneo Kobe University, Graduate School of Business Administration, Professor, 大学院・経済学研究科, 教授 (60093522)
OKITSU Hiroyasu Kinki University, Business Administration, Professor, 経営学部, 教授 (00079279)
IHARA Michiyo Kagawa University, Faculty of Economics, Professor, 経済学部, 教授 (90036038)
TAKASU Norio Kobe University of Commerce, Faculty of Commerce and Economics, Professor, 商経学部, 教授 (70148732)
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| Budget Amount *help |
¥3,500,000 (Direct Cost: ¥3,500,000)
Fiscal Year 2002: ¥1,700,000 (Direct Cost: ¥1,700,000)
Fiscal Year 2001: ¥1,800,000 (Direct Cost: ¥1,800,000)
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| Research Abstract |
In accordance with the initial pl an of research project mentioned in [2001, Kagakukenkyuhi Hojyokin Kohfu Shinseisyo], investigators belonging to this project have been developed their researches titled "The Trace of Accounting Study in Japan duri ng the 20th Century" and held their forum meetings at Kinki University, Merkpark, Hiroshima, Kobe Gakuin University, Shurakuso (Kyoto) and Hotel Anaga (Awaji) from 1 April 2001 to 31 March 2003. The detail of t he forum meetings were mentioned in three reports of researching result, [2001, Kagakukenkyuhi Hojyokin Jisseki-Houkokusyo], [2002, Kagakukenkyuhi Hojyokin Jisseki-Hohkokusyo] and, collectively, [2001-2002, Kagakukenkyuhi Hojyokin Kibankenkyuc(1) Kenkyuseika-Houkokusyo]. Kurata, Nakata and Gunji, belonging German Accounting Study announced their papers in Kobe Gakuin Economic Papers Vol.33 No.4 issued under the unified title "The Trace of Accounting Study in Japan during the 20th Century" and Kuwabara, Takasu, Ohno, Fujii, Harada, Suda and Urasaki studying American Accounting announced their papers in same journal Vol.33 No.4 and Vol.34 No.1-2 and Vol.34 No.4 issued under the same unified title.
The head investigator Toda, studying German Accounting, visited Prof. Dr. G. Seicht (Wirtschaftsuniversitat Wien, Osterreich) and they interchanged their views on the development of German Accounting in Oct. 2002. Since then, he has been translating Prof. Seicht's "Bilanztheorien (1982)" into Japanese and the Japanese edition will be published in 2003.
Ohno visited Prof. Yuji Ijiri (Carnegie Mellon University, U.S.A.) and asked to be given his comment on 7 papers above. Prof. Ijiri's comment will be announced in Kobe Gakuin Economic Papers Vol.34 (Sept. 2003)
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