The use of accounting information for the sugar business operations of the South Seas Development Company
The use of accounting information for the sugar business operations of the South Seas Development Company
复制标题
南海开发公司糖业经营中会计信息的使用
DOI：
10.1080/0023656x.2021.1931828
复制
发表时间：
2021
期刊：
影响因子：
0.7
通讯作者：
Noguchi Masayoshi
中科院分区：
文献类型：
--
作者：
Sumi Yuta;Noguchi Masayoshi
本研究考察了20世纪20年代和30年代日本“特殊公司”之一的南海开发公司（SSDC）披露的会计信息与劳动力之间的关系。主要关注的是公司的财务报表和与糖业务有关的详细时间表。这些文件通过SSDC的母公司东方殖民公司提交给作为监督机构的殖民事务部。从广义上讲，这项研究试图通过从政府技术的角度来看待这种情况，来阐明会计在解决非盎格鲁-撒克逊环境中的劳资纠纷中的作用。它表明，由SSDC提供的会计信息被用来框的现实劳动生活与日本殖民地管理，并使监督政府机构，以监测适当的SSDC的建议解决问题，即公司和它的佃农之间的收入分配。
This study examines the relationship between labour and the accounting information disclosed by the South Seas Development Company (SSDC), one of Japan’s ‘special companies’, during the 1920s and 1930s. The primary focus is on the company’s financial statements and detailed schedules relating to its sugar business. These were submitted through the Oriental Colonization Company, the SSDC’s parent company, to the Ministry of Colonial Affairs, which served as the supervisory agency. In a broad sense, the study seeks to cast light on the role of accounting in resolving labour disputes in non-Anglo-Saxon settings by viewing the situation from a technology of government perspective. It is shown that the accounting information provided by the SSDC was used to frame the reality of labour life as related to Japanese colonial management and enabled the supervising government agency to monitor the adequacy of the SSDC’s proposed solution to the problem, i.e. the distribution of income between the company and its tenant farmers.