2009 Fiscal Year Final Research Report
Chang of Transaction Form in The Age of Discovery and Record of Double-Entry Bookkeeping
| Project/Area Number |
19530424
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Seinan Gakuin University |
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Principal Investigator |
HIJIKATA Hisashi Seinan Gakuin University, 商学部, 教授 (40069711)
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| Project Period (FY) |
2007 – 2009
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| Keywords | 会計学 / 簿記史 / 商学 / 経済史 / 西洋史 |
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| Research Abstract |
In order to investigate the evolution of double-entry bookkeeping, we have been studying about some textbooks of bookkeeping in German language. The purpose of this study is to solve a simple question caused that we have researched. The 16^<th> century was the Age of Discovery. As the commercial trading center shifted from in the Mediterranean area to the Pacific Ocean, the commercial revolution was caused. Not the of the trade and the kind of trade goods have changed, but also the forms of buying and selling the goods and the special forms of loans were developed. The "bottomry" which is the pioneer of damage insurance is one of them. And some of the books at that time have the "bottomry Account".
As usuries were considered which were against the canon or Biblical law promulgated in the beginning of the 13^<th> century, bottmries were seemed to have been abolished. Nevertheless, we can see the illustrations of the "Bottory Account" in the printed textbooks of bookkeeping in the 16^<th> century in Germany. So why was the "Bottomry Account" still kept in the Book? We are attempting to solve the question which is from the double-entry bookkeeping perspective.
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