The development of budgets and their use
The development of budgets and their use
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预算的制定及其使用
DOI：
10.1108/09513571211209590
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发表时间：
2012
期刊：
影响因子：
--
通讯作者：
T.
中科院分区：
文献类型：
--
作者：
Noguchi;M. and Boyns;T.
目的-本文旨在考察1928年至1945年期间日本国家在运输部门“特殊公司”预算发展中的作用。设计/方法/途径-利用“关闭机构”档案中的证据，本文考察了国家在决定日本航空运输部门预算使用方面的作用（1928 - 1938）和日本航空公司（1938 - 1945）。本文采用新制度社会学的透镜，考察了日本航空公司（Japan Airways）接替日本航空运输公司（Japan Air Transport）后，预算使用的变化。研究结果：1938年以前，虽然需要向政府提供预算报表，但日本运输部门内的特殊公司所经营的预算制度，主要是为了使政府补贴合法化。然而，在1938年日本航空公司成立后，人们注意到越来越多地使用预算制度作为控制机制。研究发现，在这一过程中，交通省航空局发挥了关键作用，不仅反映了其自身地位的变化，也反映了1937年以来的第二次中日战争和1941年以来的太平洋战争期间日本政府所承受的财政压力。这被认为是至关重要的发展预算的目的控制。通过这样做的背景下（特殊公司），并在一个地理空间（日本），这是以前没有分析过的会计历史学家，这项研究有助于增加材料进行比较国际会计研究。此外，通过使用新制度社会学的透镜，本研究提供了一个深入的见解，如何以及在什么条件下，正式政策和实际做法之间的脱钩程度可以随着时间的推移而变化，这取决于强制压力的程度。
Purpose–This paper aims to examine the role of the Japanese state in the development of budgets within “special companies” in the transportation sector between 1928 and 1945.Design/methodology/approach–Using evidence contained in the archives of “closedown institutions” this paper examines the role of the state in determining the use of budgets within Japan Air Transport (1928‐1938) and Japan Airways (1938‐1945). The paper adopts the lens of new institutional sociology to examine the changes in the use of budgets effected when Japan Airways succeeded Japan Air Transport.Findings–Prior to 1938, although subject to the need to provide budget statements to the government, the budget systems operated by special companies within the Japanese transportation sector were largely utilised for the purpose of legitimising receipt of government subsidies. Following the establishment of Japan Airways in 1938, however, an increasing use of the budget system as a control mechanism is observed. It is found that a key role in this coercive process was played by the Aviation Bureau of the Ministry of Communications, reflecting changes not only in its own status but also the financial pressures exerted on the Japanese government during the Second Sino‐Japanese War from 1937 and the Pacific War from 1941.Originality/value–This paper examines the development of the use of budgets at a time, the interwar period, which is considered critical to the development of budgets for purposes of control. By doing this within a context (special companies) and within a geographical space (Japan) which has not previously been analyzed by accounting historians, this study helps to add to the material available for conducting comparative international accounting research. Furthermore, by using the lens of new institutional sociology, this study provides an in‐depth insight into how, and under what conditions, the degree of decoupling between formal policies and actual practices can vary over time depending on the extent of coercive pressures.