Analysis of loose-knit network and accounting system in the wartime controlled economy
| Project/Area Number |
24530559
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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 | Kobe University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
NOGUCHI Masayoshi 首都大学東京, 都市教養学部, 教授 (70237832)
NAKAMURA Tsunehiko 桃山学院大学, 経営学部, 准教授 (50368388)
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 会計史 / 日本 / 企業統制 / 財務会計 / 財務諸表 / 持株会社 / 財務諸表準則 / 会計規制 |
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| Outline of Final Research Achievements |
This research study focus on the role of accounting in Japan, from the First World War through just after the Second World War. The key concept is the loose-knit network, which implies that accounting regulation is not so rigid as usually expected. Our findings is the possibility of negotiations between involved parties with using accounting data. In a manufacturing factory, costing method was not fully compatible with the regulation prescribed by military. The company insisted the legitimacy of its own costing methods and persuaded military to accept its methods. This case suggests that even accounting standards were not firm and uniform, actually they were so flexible that there are some rooms for negotiations.
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Report
(5 results)
Research Products
(8 results)
