Study on the Relationship between Double-account System and Consolidated Financial Statements in American Railroads

• Project/Area Number: 22730347
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Single-year Grants
• Research Field: Accounting
• Research Institution: Hokkaido University
• Principal Investigator: KASUKABE Mitsunori 北海道大学, 大学院・経済学研究科, 准教授 (10336414)
• Project Period (FY): 2010 – 2012
• Project Status: Completed (Fiscal Year 2012)
• Budget Amount: ¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000); Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2010: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
• Keywords: 複会計システム / 連結会計 / 監査 / 鉄道会社 / 会計史 / 鉄鋼会社

Research Abstract

The purpose of this study is to examine the relationship between double-account system and consolidated financial statements in American railroads. A large number of railway companies went bankrupt by depression in 1893, double-account system had been introduced in the process of reorganization. Consolidated financial statements were also introduced into railway companies at the same time. Both systems were useful to appeal the reality of fixed assets.

Research Products

• [Journal Article] Atchison, Topeka and Santa Fe 鉄道会社の複会計システム (2011)
  • Author(s): 春日部光紀
  • Journal Title: 経済学研究 Volume: 第61巻第1・2号 Pages: 41-59
  • NAID: 110008616656
• [Journal Article] Atchison, Topeka and Santa Fe鉄道会社の複会計システム (2011)
  • Author(s): 春日部光紀
  • Journal Title: 経済学研究(北海道大学) Volume: 61巻1・2号 Pages: 41-59
  • NAID: 110008616656
• [Presentation] アメリカにおける内部監査の生成 (2012)
  • Author(s): 春日部光紀
  • Organizer: 第7回北海道地区監査研究会議
  • Place of Presentation: 札幌第一ホテル(札幌市)
  • Year and Date: 2012-03-02
• [Presentation] アメリカ鉄道会社における複会計システムの展開 (2010)
  • Author(s): 春日部光紀
  • Organizer: 日本会計研究学会第69回大会
  • Place of Presentation: 東洋大学(東京都文京区)
  • Year and Date: 2010-09-09
• [Presentation] アメリカ鉄道会社における複会計システムの展開 (2010)
  • Author(s): 春日部光紀
  • Organizer: 日本会計研究学会(第69回大会)
  • Place of Presentation: 東洋大学
  • Year and Date: 2010-09-09
• [Book] 会計のリラティビゼーション (2013)
  • Author(s): 春日部光紀
  • Publisher: 創世社
• [Book] 「Chicago Great Western鉄道会社の複会計システム」『会計のリラティヴィゼーション』（村田直樹先生還暦記念論文集） (2013)
  • Author(s): 春日部光紀 他11名
  • Publisher: 創世社
• [Remarks]
  • URL: http://eprints.lib.hokudai.ac.jp/dspace/handle/2115/47156