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Accounting historical study on the occurrence and essence of stock company

Research Project

Project/Area Number 26380628
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKyoto Sangyo University

Principal Investigator

HASHIMOTO Takehisa  京都産業大学, 経営学部, 教授 (00290601)

Project Period (FY) 2014-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2016: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords会計史 / 簿記 / オランダ / 東インド会社 / 株式会社 / 連合東インド会社 / データベース / 国際研究者交流
Outline of Final Research Achievements

This research focuses on the creation mechanism and essence of the stock company from the perspective of accounting history research, targeting the Dutch East India Company, the first public company in history. In this research study, I tried to create the database of previous researches in related fields,and disclosed it on the homepage for this research study. And then, I wrote three research papers as a part of this research,and they were published in the research journal.

Report

(5 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (8 results)

All 2017 2016 2015 2014 Other

All Journal Article (4 results) Presentation (1 results) Book (1 results) Remarks (2 results)

  • [Journal Article] 19世紀オランダ簿記書における資本勘定2017

    • Author(s)
      橋本武久
    • Journal Title

      會計

      Volume: 第192巻第5号

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 『帳簿の世界史』とオランダ会計史2016

    • Author(s)
      橋本武久
    • Journal Title

      會計

      Volume: 190-5 Pages: 46-57

    • NAID

      40020969140

    • Related Report
      2016 Research-status Report
  • [Journal Article] イタリア式簿記と株式会社2015

    • Author(s)
      橋本武久
    • Journal Title

      會計

      Volume: 188-6 Pages: 57-70

    • Related Report
      2015 Research-status Report
  • [Journal Article] 連合東インド会社と簿記 -最近の研究動向と課題-2014

    • Author(s)
      橋本武久
    • Journal Title

      産業経理

      Volume: 74-1 Pages: 47-56

    • NAID

      40020095220

    • Related Report
      2014 Research-status Report
  • [Presentation] 旧制商業系高等教育機関における簿記・会計の位置づけについて2014

    • Author(s)
      橋本武久
    • Organizer
      日本簿記学会
    • Place of Presentation
      神戸大学(兵庫県神戸市)
    • Year and Date
      2014-08-29 – 2014-08-31
    • Related Report
      2014 Research-status Report
  • [Book] 近代会計史入門2014

    • Author(s)
      中野常男・清水泰洋共編著,橋本武久(第3章分担執筆),三光寺由実子,片岡泰彦,津村怜花,杉田武志,澤登千恵,高梠真一,辻川尚起,兵頭和花子,川﨑紘宗,桑原正行
    • Total Pages
      318
    • Publisher
      中央経済社
    • Related Report
      2014 Research-status Report
  • [Remarks] 株式会社の発生と本質に関する会計史的研究

    • URL

      http://www.cc.kyoto-su.ac.jp/project/hashi-lab/

    • Related Report
      2015 Research-status Report
  • [Remarks] (仮称)株式会社の発生と本質に関する会計史的研究

    • URL

      http://www.cc.kyoto-su.ac.jp/project/hashi-lab/

    • Related Report
      2014 Research-status Report

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Published: 2014-04-04   Modified: 2019-03-29  

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