Accounting, Business & Financial History Workshop at Kobe University


Programme

Workshop programme   27 October 2009 Tuesday
Venue   1 Floor Meeting Room of Graduate School of International Cooperation Studies (GSICS)

8.30 onwards Registration
8.55-9.00 Opening

1st Session    Japan in the world
Chair    Trevor Boyns
9.00-9.45
Masayoshi Noguchi (Tokyo Metropolitan University) and Eri Kanamori (Ritsumeikan University)
Current Value-Based Balance Sheet in the Context of East Asian Colonial Management: the Case of the Oriental Colonization Company
9.45-10.30
Harin De Silva (Manchester Metropolitan University)
The influences of the early developments in cost accounting in England, on Japanese cost accounting practices, and the impact on the western practices today

10.30-10.45
Coffee break

2nd Session     Japan’s Modernization
Chair   Naoko Komori
10.45-11.30
Yasuhiro Shimizu (Kobe University) and Satoshi Fujimura (Kobe University)
Accounting in a Crisis and Accounting for a Crisis: A Case of the Great Kanto Earthquake, 1923
11.30-12.15
Kazuyoshi Morimoto (Okayama University of Commerce) and Michiyasu Nakajima (Kansai University)
The Feature of Postwar Japanese Firms and Its Historical Origins: The Case Study of Nippon Paint Co., Ltd.
12.15-13.00
Hideki Kubota (Konan University)
The Modernization of Accounting Regulation in Japan from 1930 to 1952

13.00-14.00
Lunch
Kobe University

3rd Session     Auditors and Auditing
Chair    Lee D. Parker
14.00-14.45
Naoko Komori (Sheffield University)
Left Behind in Japanese Accounting History?: Learning from the Oral History of Women Accounting Professionals in Interwar generations
14.45-15.30
Yoshinao Matsumoto (Kansai University) and Gary John Previts (Case Western Reserve University)
Professional Auditors in Japan

15.30-15.45
Afternoon tea

4th Session      Bookkeeping
Chair    Bernardo Batiz-Lazo
15.45-16.30
Eiichiro Kudo (Kumamoto Gakuen University) and Hiroshi Okano (Osaka City University)
Knowledge and Technology of Double Entry and Modernization of Japan
16.30-17.15
Izumi Watanabe (Osaka University of Economics)
Early Books of Accounting History in Japan in the Meiji Period

17.15-17.20 Closing


Call for Papers: Accounting, Business & Financial History Workshop at Kobe University

ACCOUNTING, BUSINESS & FINANCIAL HISTORY
(Editors: Professors John Richard Edwards and Trevor Boyns at Cardiff University, UK)
Workshop at Kobe University, 27 October 2009

CALL FOR PAPERS
Special Issue on Japanese Accounting History in the Inter-War Period

The quality and quantity of historical research on Japanese accounting regulation in general and the first official accounting principles developed in the postwar period (i.e., “Business Accounting Principles” (Kigyo Kaikei Gensoku), issued in 1949, in particular have recently been significantly enhanced. The accumulated knowledge on accounting practices adopted by specific organizations in Japan is still limited, however, especially when compared with those of other, particularly Western, countries. In this sense, the Japanese accounting history research that focuses on accounting practices adopted by specific organizations is an area that needed to be more developed.

Of course, there exist some Japan-based empirical studies, but much of the prior research has mainly focused on ‘Zaibatsu’, i.e., financial combines closely connected with the economic and political interest of the Japanese government. Zaibatsu's influence was undoubtedly important in Japanese society, but the number involved was limited to a few hundred at most, which implies that less high-profile firms have been ignored. The time periods examined to date have also concentrated on the Edo (1603-1867) and Meiji (1868-1912) Eras or the post-WW2 period in the Showa Era (1946-), whereas the period between these, particularly the inter-war period, was overlooked, in spite of it being a critical time in Japanese history.

Accounting, Business & Financial History Workshop to be held at Kobe University on 27 October 2009, based on the consideration above, calls for papers that focus on accounting practices adopted by Japanese business firms in the inter-war period. Following the usual refereeing process, papers presented at the workshop are expected to be appeared in print in the special issue of Accounting, Business & Financial History featuring the Japanese Accounting History scheduled to be published in 2011.

The format of the workshop will allow approximately 40 minutes for presentation and 20 minutes for discussion in order to help achieve worthwhile feedback from those attending, specifically including Professor Trevor Boyns of Cardiff Business School, representing Accounting, Business & Financial History. Those wishing to offer papers to be considered for presentation at the workshop should send an abstract (not exceeding 1 page) by 30 June 2009 to the workshop organiser:

Masayoshi Noguchi
Faculty of Urban Liberal Arts, Department of Business Administration
Tokyo Metropolitan University
1-1 Minami-Osawa, Hachioji, 1920367
Tokyo, Japan
Tel: +81 42 677 2331 Fax: +81 42 677 2298
Email: m-noguchi@center.tmu.ac.jp

Following the refereeing process, applicants will be advised of the workshop organisers’ decision by 31 July 2009.

Attachments: CfP-Kobe-ws(eng).pdf (revised on 23 Mar 2009)


ACCOUNTING, BUSINESS & FINANCIAL HISTORY
(Editors: Professors John Richard Edwards and Trevor Boyns at Cardiff University, UK)
Workshop at Kobe University, 27 October 2009

CALL FOR PAPERS
Special Issue on Japanese Accounting History in the Inter-War Period

 「企業会計原則」に代表される日本の会計規制に関する歴史研究は、近時、飛躍的な進歩を遂げてきている。しかし、特定企業で採用された会計実務に関する実証的研究の蓄積は依然として多くない。この事実は、欧米の会計史研究と比較して、またわが国の経営史領域における研究と比較した場合、顕著になる。その意味で、特定企業の会計実務にフォーカスした日本の会計史研究はさらに開拓されるべき領域であり、重要な課題であるといえる。

 もちろん、日本企業の会計実務に関する優れた実証的研究も存在する。しかし、これらの先行研究は、主として、財閥企業を分析対象としている。研究対象期間も限られており、多くは戦後、ないしは江戸期から明治初期に集中している反面、その間(第二次大戦中も含めて)は、日本の会計規制の近代化を胚胎した時期であるにもかかわらず、等閑視されてきている。財閥の経済的影響力は無視できないが、それと同等、あるいはそれ以上に重要な組織も存在する。

 今回、神戸大学で開催されるAccounting, Business & Financial History Workshopでは、上記の問題意識に基づき、戦前戦中日本企業の会計実務にフォーカスした研究論文の報告を募集します。なお、当ワークショップにて研究報告をされた論文については、通常の査読審査の過程を経たうえで、Accounting, Business & Financial History誌日本会計史研究特集号(2011年刊行予定)への掲載が予定されます。論文執筆は英文により行われますが、必要な支援とアドバイスはAccounting, Business & Financial History誌関係スタッフからも得られます。

 当ワークショップでの研究報告は40分、その後質疑応答は20分を予定しています。またワークショップへの参加は自由、参加料は無料です。なお、Accounting, Business & Financial History誌を代表してTrevor Boyns教授が当ワークショップに参加されます。報告者として参加を希望される方は、6/30(火)までにA4サイズ用紙(様式自由、ただし氏名、所属、連絡先および論文名を明記したもの)1枚以内に報告要旨(英文)を記載して、以下までご提出ください。査読審査の後、7/31(金)までに正式に論文執筆(英文)およびワークショップでの研究報告が依頼されます。なお、報告希望者には査読審査の過程でご希望に添えない場合があることをご承知置きください。また、一般参加をお考えの方は、8/31(月)までに、やはり以下まで、参加ご希望の旨をご連絡ください。

連絡先:
野口昌良
首都大学東京・都市教養学部・経営学系
〒192-0397東京都八王子市南大沢1-1
Tel:042−677-2331(直通)Fax:042-677-2298 Email: m-noguchi@tmu.ac.jp

添付文書:cfp-kobe-ws(jpn).pdf

この広告は日本会計史学会会員向けに公表されておりますが、会員以外の関係諸氏にも広くお伝えくだ されば幸いです。


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