Research on Accounting Practice adopted by the Japanese Special Companies in the Context of the Colonial Management in east Asia

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Using the internal records of 'closedown institutions' discovered inside the Japanese Ministry of Finance in 2000, this study, through an examination of the practices adopted by Japanese special companies, aims to make a contribution to the ongoing debate over the conceptualisation and development of budgetary control. The emphasis is on examining the development of the use of budgets over time from a simple list of permissions to spend to a managerial tool whereby upper management [though retaining centralized control] can decentralize responsibility to lower levels. This study analyses the role played in this evolutionary process at the special companies by the Japanese government. The experiences of the Japanese special companies reveal that the nature of the budget statements required from the enterprises changed from a mere means for allocating subsidies to an indispensable tool for monitoring the progress of the operation reflecting Japan's national policy goals.