dc.contributor.author | 工藤, 栄一郎 | ja |
dc.date.accessioned | 2016-05-30T05:11:25Z | |
dc.date.available | 2016-05-30T05:11:25Z | |
dc.date.issued | 2015-11 | |
dc.identifier.issn | 0286-3324 | |
dc.identifier.uri | http://repository.seinan-gu.ac.jp/handle/123456789/1299 | |
dc.description.abstract | The Japanese social system was changed greatly in the middle of the 19th century. The Western-style accounting based on double-entry bookkeeping system was introduced. It was not brought in from the Western countries but Japan “imported” by itself. The leaders realized that their nation must be modernized for a short time. And they recognized the Westernstyle accounting was an element for modernizing. However, Japan was already enough economically prosperous from the 18th century, and a number of the large-scale companies also existed. They had well functioned accounting systems, so they did not need to replace to the Western-style one, even though it is a new civilization. Therefore, the Western-style accounting was not immediately taken in. On the other hand, the education for the common classes was well-appointed before modern times. Especially the merchant class was education-minded and most residents who live in a city had the literacy skills. In modernizing the nation, a public education system was improving quickly and the technology of Western-style accounting was taught in school. Thus, the Western-style accounting imported in the 19th century Japan was spread as general knowledge rather than practicing for management. | en |
dc.language.iso | eng | ja |
dc.publisher | 西南学院大学学術研究所 | ja |
dc.title | Accounting Knowledge and Merchant Education in Japan: An Historical and Comparative Study | en |
dc.contributor.transcription | クドウ, エイイチロウ | ja-Kana |
dc.contributor.alternative | Kudo, Eiichiro | en |
dc.publisher.alternative | Seinan Gakuin University Academic Research Institute | ja |
dc.type.niitype | Departmental Bulletin Paper | ja |
dc.identifier.jtitle | 西南学院大学商学論集 | ja |
dc.identifier.volume | 62 | ja |
dc.identifier.issue | 2 | ja |
dc.identifier.spage | 1 | ja |
dc.identifier.epage | 28 | ja |
dc.textversion | publisher | ja |
jpcoar.creator.nameIdentifierNRID | 1000030225156 | |
jpcoar.creatorAffiliation.nameIdentifierKakenhi | 37105 | |
dc.teacher.researchmap-id | 7000018390 | |
dc.teacher.researchmap-url | 7000018390 |