A study on the role of record-keeping and raw accounting records for the decision making in the business

记录保存和原始会计记录对企业决策的作用研究

• 批准号: 20730299
• 负责人: SHIMIZU Yasuhiro
• 金额: $ 2.16万
• 依托单位: Kobe University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Young Scientists (B)
• 财政年份: 2008
• 资助国家: 日本
• 起止时间: 2008 至 2011
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-20730299/
• 关键词: 財務会計; 会計史; 簿記; 関東大震災; 複式簿記; 意思決定; 兼松; 会計学; 帳簿分析; 日本; シャンド・システム

This study focus on the role of accounting records on the managerial decisions, using actual records and surrounding historical materials. We used the historical materials of Kanematsu before the WW II, which was engaged in the trading business. Kanematsu had a very elaborate accounting procedure, submitting all accounting records and vouchers to main office in Kobe and prepared trial balances every ten days. Though that procedure was seemed complicated, Kanematsu continued it because it was a part of reason why Kanematsu had survived the economic turbulence just after the WW I and the Great Kanto Earthquake in 1923. Historical accounting records also made it clear that the profitability of the main import, wool, to large manufacturing companies was declining and Kanematsu took a policy to import wool on its own risk and that policy was very successful.

本研究以实际会计记录与相关历史资料为研究对象，探讨会计记录对管理决策之影响。我们使用了二战前从事贸易业务的兼松公司的历史资料。Kanematsu有一个非常复杂的会计程序，将所有的会计记录和凭证提交给科比的总公司，并每十天准备一次试算平衡表。虽然这个过程看起来很复杂，但金松继续这样做，因为这是金松在第一次世界大战和1923年关东大地震后的经济动荡中幸存下来的部分原因。历史会计记录也清楚地表明，大型制造公司主要进口羊毛的利润率正在下降，Kanematsu采取了自担风险进口羊毛的政策，这一政策非常成功。

项目成果

会計史研究と複式簿記:日本の経験への含意

会计史研究和复式记账：对日本经验的启示

• 发表时间: 2010
• 期刊: 国民経済雑誌
• 作者: 野間幹晴;野間幹晴;野間幹晴;野間幹晴;Mikiharu Noma;諸藤裕美;諸藤裕美;諸藤裕美;諸藤裕美;諸藤裕美;清水泰洋
• 通讯作者: 清水泰洋

戦間期兼松における羊毛取引の革新～仲介取引から自己勘定取引へ～

两次世界大战期间兼松羊毛贸易的创新：从中间贸易到自营贸易

• 发表时间: 2009
• 期刊: 国民経済雑誌
• 作者: Y.Shimizu;S.Fujimura;清水泰洋・藤村聡
• 通讯作者: 清水泰洋・藤村聡

Accounting in disaster and accounting for disaster : the crisis of the Great Kanto Earthquake, Japan, 1923

灾害核算和灾害核算：日本关东大地震的危机，1923 年

• 发表时间: 2010
• 期刊: Accounting History Review
• 影响因子: 0.6
• 作者: Shimizu Yasuhiro;and Fujimura Satoshi
• 通讯作者: and Fujimura Satoshi

Accounting in a crisis and accounting for a crisis::a case of the Great Kanto Earthquake,1923

危机中的核算和危机的核算::以 1923 年关东大地震为例

• 发表时间: 2011
• 期刊: Accounting, Business & Financial History
• 作者: 今田秀作;今田秀作;今田秀作;今田秀作;今田秀作;今田秀作;加藤房雄;加藤房雄;Fusao Kato(Karl Hardach(編著));加藤房雄;加藤房雄;Fusao Kato;加藤房雄;加藤房雄;加藤房雄;加藤房雄;加藤房雄;Fusao Kato;加藤房雄;加藤房雄;加藤房雄;加藤房雄;Fusao Kato;藤村 聡;藤村 聡;藤村 聡;清水泰洋・藤村 聡
• 通讯作者: 清水泰洋・藤村 聡