2019 Fiscal Year Final Research Report
A Comparative Study on the Double Account Systems of American and British Railway Companies in the 19th Century
| Project/Area Number |
16K03975
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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 | Hokkaido University |
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Principal Investigator |
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| Project Period (FY) |
2016-04-01 – 2020-03-31
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| Keywords | 複会計システム / 資本勘定 / 収益勘定 / 一般貸借対照表 / 鉄道会社 |
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| Outline of Final Research Achievements |
This study was a multi-faceted analysis of the double account system of American and British railway companies in the 19th century, and empirically examined its historical development process.
The adoption of the double account system by American railway companies can be roughly classified between the 1860-1870s (first period) and the 1890-1900s (second period). In the first period, the management of American railway companies needed to be aware of the major shareholders, British investors. For that reason, the annual reports were basically characterized by following the form of the British railway companies. The second period was distinguished by the fact that a railway company that went bankrupt in the depression of 1890 introduced the double account system in the process of reorganization, in order to show off the realities of its assets.
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| Free Research Field |
会計史
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| Academic Significance and Societal Importance of the Research Achievements |
本研究の意義は，未着手であったアメリカ複会計システムを網羅的に検討する点である。複会計システムの先行研究はすべてイギリスを検討対象としており，アメリカを検討したものは皆無といえる状況にある。同じ複会計システムとはいえ，アメリカ鉄道会社を囲繞する状況はイギリスとは異なるのであり，アメリカ型複会計システムというべき会計実務が展開されたと考えられる。
アプローチとしては，年次報告書・議事録等の一次史料を利用した実証研究という点に特徴がある。一次史料を検討することで，抽象的レベルではなく具体的レベルでの研究が可能となる。
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