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An Anthropological Study of Quantification and Local Accountability: The case of Africa

Research Project

Project/Area Number 17H07342
Research Category

Grant-in-Aid for Research Activity Start-up

Allocation TypeSingle-year Grants
Research Field Cultural anthropology
Research InstitutionNational Museum of Ethnology

Principal Investigator

Hayakawa Mayu  国立民族学博物館, 人類基礎理論研究部, 外来研究員 (20720361)

Project Period (FY) 2017-08-25 – 2019-03-31
Project Status Completed (Fiscal Year 2018)
Budget Amount *help
¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2018: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2017: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords南部アフリカ / レソト / 貨幣 / 会計 / 行商 / 経済人類学 / 価値 / 個別的アカウンタビリティ / 文化人類学 / アフリカ / アカウンタビリティ
Outline of Final Research Achievements

This research attempted to examine the economic practices among people in Southern Africa, focusing on not only their business methods and uses of profits but also their own accounting systems, that is, how they measure, quantify, and manage the value of assets.
It specifically explored the case of peddling activity by Zimbabwean migrants in Lesotho. As a result, it revealed some characteristics on their business practices: (1) Their goods are sold with slightly higher price than in the marketplace. (2) They do bookkeeping regarding credit-sales (only). (3) There is no penalty on customers’ late-payments and, when it happens, it is basically the peddlers’ patient effort that solves the problem.
Based on these results, it is envisaged that further research will be needed exploring the reason for peddlers’ limited-use of bookkeeping and their understanding of the concept of default-charge.

Academic Significance and Societal Importance of the Research Achievements

会計や監査は、近年の人類学や社会学で高い関心を集めている。これらの研究は、先進諸国における高度に抽象化した会計・監査制度が、過度な数値化や過剰な比較を推し進め、統治や抑圧の装置として働くことを問題視してきた。本研究では南部アフリカのローカルの人びとによる(一見一貫性がないような)価値の計量や財産管理の方法を会計の一種として捉え、その特徴を明らかにし、数字や帳簿、計算の機能と意味を彼らの視点から明らかにしようとした。

Report

(3 results)
  • 2018 Annual Research Report   Final Research Report ( PDF )
  • 2017 Annual Research Report
  • Research Products

    (9 results)

All 2018 2017

All Journal Article (3 results) Presentation (6 results) (of which Int'l Joint Research: 2 results)

  • [Journal Article] 知的興奮を惹起するトランスフォーマティブ研究2018

    • Author(s)
      出口正之、早川真悠、大貫一
    • Journal Title

      民博通信

      Volume: 161 Pages: 12-13

    • Related Report
      2018 Annual Research Report
  • [Journal Article] カネを焼く2018

    • Author(s)
      早川真悠
    • Journal Title

      月刊みんぱく

      Volume: 5月号 Pages: 7-8

    • Related Report
      2018 Annual Research Report
  • [Journal Article] 「計算」と「加減」2017

    • Author(s)
      早川真悠
    • Journal Title

      現代思想

      Volume: 45-20 Pages: 262-262

    • Related Report
      2017 Annual Research Report
  • [Presentation] 貨幣の計量的不整合:2008年ジンバブエのZDの数え方2018

    • Author(s)
      早川真悠
    • Organizer
      民博共同研究会「会計学と人類学の融合」第8回研究会
    • Related Report
      2018 Annual Research Report
  • [Presentation] Common Sense under “Crisis”: The unconventional economy during the hyperinflation in Zimbabwe2017

    • Author(s)
      Hayakawa Mayu
    • Organizer
      International Union of Anthropological and Ethnological Sciences (IUAES) and Canadian Anthropology Society (CASCA) 2017
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] ジンバブエの会計現象のトランスフォーマティブ研究―超インフレ状況下におけるジンバブエの経済現象に関する試論―2017

    • Author(s)
      大貫一、早川真悠、出口正之
    • Organizer
      日本会計研究学会第76回全国大会
    • Related Report
      2017 Annual Research Report
  • [Presentation] 使えない貨幣のポテンシャル――ジンバブエにおける超インフレ通貨の非消滅性2017

    • Author(s)
      早川真悠
    • Organizer
      科学研究費補助金基盤(S)『「アフリカ潜在力」と現代世界の困難の克服』第6回全体会議
    • Related Report
      2017 Annual Research Report
  • [Presentation] The Potential of the Useless Money: The non-disappearance of the inflating currency in Zimbabwe2017

    • Author(s)
      Hayakawa Mayu
    • Organizer
      7th African Forum: African Potentials to Develop Alternative Methods of Addressing Global Issues
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] ハイパー・インフレ期の決算書2017

    • Author(s)
      早川真悠
    • Organizer
      国立民族学博物館共同研究『会計学と人類学の融合』第5回研究会
    • Related Report
      2017 Annual Research Report

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Published: 2017-08-25   Modified: 2020-03-30  

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