Accounting History Review

This study examines, in a more precise manner than previously, how the financing choices of the managers of Japanese textile companies influenced their respective company's depreciation practice under the relatively lax accounting regulations of 1910s Japan. As a general rule, depreciation expenses were placed in a subordinate position to net income in order to maintain dividend payments. In this situation, reliance on long-term funds raised through the issue of corporate bonds could have eased the pressure from the shareholders for dividends, which could have led, in turn, to a more active recognition of depreciation expenses. Through an empirical analysis using a fixed-effects model based on panel data, we provide evidence that essentially supports this argument. Thus, the choice of financing methods should be included as an additional factor that has affected the development of corporate depreciation practice in the Japanese textile industry in the early twentieth century, especially during WWI.

Yuta Sumi

Takashi Kitaura

Jumpei Yamada

Yasuhiro Shimizu

Masayoshi Noguchi

Corporate depreciation practice in early twentieth-century Japan a comparative analysis of the textile industry

20世纪初日本企业的折旧实践：纺织业的比较分析

This study aims to examine the accounting tools adopted in the filmmaking companies of Franco Cristaldi, specifically the mechanisms adopted in a selection of films in the period in which they achieved artistic success at a national and international level. Cristaldi's biography, the events of his film production companies, the use of accounting in the production of films such as 'The Name of the Rose', 'Cinema Paradiso' amongst others are extensively illustrated. A comparative analysis with the practices of the Hollywood major studios during the 1940s, as described by the anthropologist Hortense Powdermaker, reveals both a reliance on accounting tools to balance creativity with profitability and distinctive features that shed light on Cristaldi's entrepreneurial approach within the context of the Italian film industry. The research contributes to accounting history studies by presenting a case of accounting in film production. Specifically, the research demonstrates the role played by accounting tools in the quest for profitability in a context where it should be combined and harmonised with art creativity.

Valerio Antonelli

Maria Francesca Lupo

Lucia Lauri

Putting academy awards and accounting together. Franco Cristaldi and his Italian film productions (1954–1992)

将奥斯卡奖与会计学结合：弗朗哥·克里斯蒂亚尔迪及其意大利电影制作（1954-1992）

Stefania Servalli

Gaia Bassani

Antonio Gitto

Cereals, politics, and the role of accounting. the case of ‘ <i>Magnifica Patria’</i>

谷物、政治与会计的角色：“<i>Magnifica Patria</i>”案例

Martin Quinn

Alonso Moreno

Explaining stable accounting practices at the Mahou brewery, Madrid, 1890s to 1970s

解释马约啤酒厂（马德里）1890年代至1970年代的稳定会计实践

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.

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

会计信息在工厂关闭和收入创造中的应用：以南洋开发公司为例，1937-1944年

Petr Vorel

Accounting documentation of the bankruptcy of Emperor Matthias of Habsburg in 1615: archival sources and research possibilities

1615年哈布斯堡王朝皇帝马蒂亚斯破产的会计记录：档案资料与研究可能性

Abbreviation
Journal Impact	0.99
Quartiles(Global)	BUSINESS(Q4)

ISSN	2155-2851, 2155-286X
h-index	26

Publication Information	Publisher: Routledge，Publishing cycle: ，Journal Type: journal，Open Access Journals: No
Basic data	Year of publication: 2011，Proportion of original research papers: 100.00%，Self Citation Rate:50.00%， Gold OA Rate: 0.00%

Accounting History Review

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Corporate depreciation practice in early twentieth-century Japan a comparative analysis of the textile industry

Putting academy awards and accounting together. Franco Cristaldi and his Italian film productions (1954–1992)

Cereals, politics, and the role of accounting. the case of ‘ Magnifica Patria’

Explaining stable accounting practices at the Mahou brewery, Madrid, 1890s to 1970s

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

Corporate depreciation practice in early twentieth-century Japan a comparative analysis of the textile industry

Cereals, politics, and the role of accounting. the case of ‘ Magnifica Patria’

Putting academy awards and accounting together. Franco Cristaldi and his Italian film productions (1954–1992)

Explaining stable accounting practices at the Mahou brewery, Madrid, 1890s to 1970s

Accounting documentation of the bankruptcy of Emperor Matthias of Habsburg in 1615: archival sources and research possibilities