学術論文

基本情報

氏名 角 裕太
氏名(カナ) スミ ユウタ
氏名(英語) Yuta SUMI

著書,学術論文等の名称

The use of accounting information for factory closure and income creation: the case of the South Seas Development Company, 1937–1944(査読付)

単著・共著の別

単著

発行又は発表の年月

2017/05

発行予定

 

発行所,発表雑誌等又は発表学会等の名称

Accounting History Review

巻・号

Volume 27 Issue 2

掲載ページ

143-175

概要

This study presents an additional important case clarifying the role of accounting in reconciling the dilemma faced by Japanese special companies in choosing between pursuing profits as a private entity and responding to the national interest under the conditions of the Second World War. The focus is placed on the transformations that occurred in the accounting practices adopted by the South Seas Development Company (SSDC), a special company heavily committed to Japan’s territory management in Micronesia during the inter-war period. The study demonstrates that the SSDC’s management initially used accounting information, such as segment profitability, to make economic decisions for the purpose of selecting its business centres, in response to the ‘South Construction Project’ requested by the Japanese army. However, subsequent to the outbreak of the Pacific War in 1941, the nature of accounting information used was transformed in order for the SSDC to be able to manipulate accounting income to secure an acceptable level of dividends to respond to the demands of shareholders.