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York and North Midland鉄道会社の複会計システムの役割
https://takamatsu-u.repo.nii.ac.jp/records/6308
https://takamatsu-u.repo.nii.ac.jp/records/630805ba517d-c5ef-4f89-b86a-44e27d99bd9a
名前 / ファイル | ライセンス | アクション |
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AA11165700_50_1_20.pdf (1.4 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
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公開日 | 2014-10-24 | |||||||
タイトル | ||||||||
タイトル | York and North Midland鉄道会社の複会計システムの役割 | |||||||
タイトル | ||||||||
言語 | en | |||||||
タイトル | The Role of the Double Account System in York and North Midland Railway Company. | |||||||
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言語 | jpn | |||||||
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資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||
資源タイプ | departmental bulletin paper | |||||||
著者 |
澤登, 千恵
× 澤登, 千恵
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内容記述 | ||||||||
内容記述タイプ | Other | |||||||
内容記述 | British railway companies in the nineteenth century adopted an unusual form for financial report, the 'double account system'. In a financial report prepared by this system, a balance sheet, which is prepared by the common manufacturing industry, is divided into the fixed items group and the floating items group. The prior literature concludes that the double account system had adopted by many railways in order to recover the stockholders' trust loosed with the accounting irregularities, and had, as one of its purposes, the potential for making a proper distinction between capital and revenue expenditure. Moreover, there is also a substantial amount of literature that shows that railway companies sometimes failed to make a proper distinction between capital and revenue despite the fact that they used the system. However, in fact, many railway companies, especially from 1840 to 1865, usually failed to make a proper distinction because they gave priority to a certain dividend over the proper distinction. They used the suspense account and double account system in order to postpone charging the expenditure to revenue, and in the many cases, to capitalize the expenditure. As a result shareholders were easily able to agree about these irregular account processes. In this report, the change in the role of the double account system is discussed by focusing on the development of financial reporting practice in the York and North Midland Railway. | |||||||
書誌情報 |
高松大学紀要 en : Research bulletin of Takamatsu University 巻 50, p. 1-20, 発行日 2008-09-28 |
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出版者 | 高松大学 | |||||||
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収録物識別子タイプ | ISSN | |||||||
収録物識別子 | 1342-7903 | |||||||
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収録物識別子タイプ | NCID | |||||||
収録物識別子 | AA11165700 | |||||||
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内容記述タイプ | Other | |||||||
内容記述 | application/pdf | |||||||
著者版フラグ | ||||||||
出版タイプ | VoR | |||||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |