Accounting, Business & Financial History Workshop at Kobe University


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
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
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

Coffee break

2nd Session     Japan’s Modernization
Chair   Naoko Komori
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
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.
Hideki Kubota (Konan University)
The Modernization of Accounting Regulation in Japan from 1930 to 1952

Kobe University

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

Afternoon tea

4th Session      Bookkeeping
Chair    Bernardo Batiz-Lazo
Eiichiro Kudo (Kumamoto Gakuen University) and Hiroshi Okano (Osaka City University)
Knowledge and Technology of Double Entry and Modernization of Japan
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

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

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

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)

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

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



 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。

Tel:042−677-2331(直通)Fax:042-677-2298 Email:


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。