2010 Fiscal Year Final Research Report
The Objective Study on Early Financial Reporting System Using Text Mining and Search Engine
| Project/Area Number |
21730392
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Takamatsu University |
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Principal Investigator |
SAWANOBORI Chie Takamatsu University, 経営学部, 准教授 (30352090)
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| Co-Investigator(Renkei-kenkyūsha) |
MURATA Naoki 日本大学, 経済学部, 教授 (30166285)
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| Project Period (FY) |
2009 – 2010
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| Keywords | 財務会計 / 検索システム / 財務報告 / 鉄道会計 |
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| Research Abstract |
British railway accounting in the 19th century is the origin of modern financial reporting system. In this study, the reports, which main railway had preferred after each general meeting, and the associated documents were analyzed by using text mining. More specifically, the influence of infeasibility of fundraising on accounting changes that had assumed in my past study was reexamined. In the reports of some railway companies, keywords "closed" which had meant the infeasibility of fundraising were confirmed. Furthermore, it was found that they had positively adopted double accounting systems, depreciation accounting, and cost management.
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Research Products
(6 results)
