OSAKA SANGYO UNIVERSITY's
Faculty of Business Management
Department of Commercial Science

Professor

SAWANOBORI CHIE

  • Tel.072-875-3001

Academic background

  1. Nagasaki Prefectural University Faculty of Economics 1995
  2. Kobe University Graduate School, Division of Administration 2001

Academic degrees

  1. 博士(経営学) Kobe University

Current state of research and teaching activities

19世紀イギリス鉄道会計
19世紀イギリスガス会計
19世紀イギリス水道会計

Research Areas

  1. Accounting

Subject of research

  1. British Railway Accounting Financial Reporting,Depreciation Accounting, Text Mining The study of British railway accounting practices in the 19th century using text mining 1999/04-Present
  2. イギリスガス会計 2015/11-Present

Bibliography

  1. 会計研究者として活躍する女性たち 67-142,244-249 中央経済社 2018/02/10 978-4-502-25061-3
  2. 近代会計史入門 同文舘出版 2014/09 9784495200916
  3. 企業会計の歴史的諸相 創成社 2005/09
  4. 複式簿記の基礎(問題集) 創成社 2004/04
  5. 複式簿記の基礎(テキスト) 税務経理協会 2003/04

Papers

  1. Research paper (international conference proceedings) Joint The Popularisation of Balance Sheets in the British Gas Industry in the First Half of the 19th Century: A Look at Events Leading Up to Equitable Gas Light Company’s Adoption of Balance Sheets Proceedings Paper for European Accounting Association Virtual Annual Congress 2021 2021
  2. (MISC) Other article 会計変化の本質の研究:制度からの実務よび理論の展開に対する逆影響の検討を中心に 産業研究所所報 43 2020
  3. Research paper (international conference proceedings) Joint The Financial Reporting Practices of the Imperial Gas Light and Coke Company Proceedings Paper for Accounting History Review Conference 2019 in Edge Hill 2019
  4. Research paper (international conference proceedings) Joint Internal Auditing in Mid-Nineteenth Century American and British Railroads: The contribution to the expansion of direct control by internal auditors Proceedings Paper for American Accounting Association Conference 2019 in San Francisco 2019
  5. Research paper (international conference proceedings) Joint Expertise of Shareholder Auditors in the First Half of Nineteenth Century: Focusing on the Development of Auditing Practices in Independent Gas Light and Coke Company Proceedings Paper for European Accounting Association Annual Congress 2019 in Paphos 2019

Research presentations

  1. Oral presentation(general) Origin of Depreciation Accounting Practice in the UK Gas Companies of the Early 19th Century: With a Focus on Accounting Practices of the Independent Gas and Light Company European Accounting Association Conference 2018 2018/05/30
  2. Oral presentation(general) Investigationin to the adoption of Cost Management Practices in the mid-19th Century British Railway Companies by text Mining 28th Annual EAMSA(Euro Asia Management Studies Association)Conference 2011/11
  3. Oral presentation(general) テキストマイニングを活用した財務報告実務の変化とその背景の検討 第217回日本情報経営学会関西支部例会 2011/10
  4. Oral presentation(general) 会計変更に対する資金調達不確実性の影響 第70回日本会計研究学会 2011/09/19
  5. Oral presentation(general) Investigation on the Development and Background of Financial Reporting Practice at a British Railway Company Using text Mining - The Reduction of the Value of Locomotive and Coaching Stocks and the Release of the Operating Ratio- International Conference on Business Management 2010 2010/08

Memberships of academic societies

  1. 日本会計史学会 2002-Present
  2. 日本会計研究学会 2002-Present
  3. 日本簿記学会 2000-Present

Unused input form4

  1. 会計史研究の展開に関する実証研究:リサーチ・データベースの作成と国際比較 15K03772 General 中野 常男 国士舘大学, 経営学部, 教授 2015 2017
  2. 日本の女性会計研究者の現状と課題に関する理論的・実証的研究ー歴史を踏まえてー 15H03399 General 北村 敬子 中央大学, その他部局等, 名誉教授 2015 2017
  3. 「規制空間」の経路依存性と財閥解体の会計実務 25380631 General 中村 恒彦 桃山学院大学, 経営学部, 准教授 2013 2017
  4. 会計史研究データベースの作成と国際比較 24530560 General 中野 常男 神戸大学, 経営学研究科, 教授 2012 2014

Research Projects (Competitive Research Funds)

  1. Science research expense 会計変化の本質の研究:制度からの実務および理論の展開に対する逆影響の検討を中心に 17K04084 Grant-in-Aid for Scientific Research (C) Representative 2017/04-2022/03 本研究の目的は19世紀イギリス鉄道会社とガス会社の会計実務の発展に対する議会法制定のプロセスの影響を検討することである。1800年から1947年までの議会資料を,従来の歴史研究に加え,テキスト(データ)マイニングで分析している。申請時,研究対象は議事資料と議会文書から構成される議会資料のうち議事資料であった。具体的には議事資料の中の本会議議事録に注目し,法案作成前の議会での問題化および法案作成後の議会での審議を「議会法の制定プロセス」と位置付け検討してきた。 2018年度までに,1870年までの鉄道に関係する上院と下院の議事録(512件)のテキスト化と1870年までのテキストマイニングを完了していた。なお変化を明確に捉えることができるように,データは20年分ずつ分けて分析することにし,それぞれの分析において,全出現単語の1年ごとの重みづけした出現頻度の数値を計算し,その数値をもとにキーワードを抽出し,それらの数値の変化から当時
  2. Science research expense Study of the essence of the accounting changes: Examinations of the theory generation process by using text-mining and statistics 26380632 Grant-in-Aid for Scientific Research (C) Representative 2014/04-2017/03 The purpose of this study was to re-examine the factor that affected the theorization of accounting. I took up the British 19th railway accounting that was the origin of the modern accounting and focused on not only the financial information but also the non-financial information. In addition, I challenged not only experimental/historical study but also objective study using text mining and statistical methods in order to improve scientific of the results. As a results, not only the dividends policy but also the capital account closure problem influenced their accounting changes. It was proved statistically. Their practices led their system and theory. Some accounting practices' changes were related each other and they stimulated the establishment of the theory of the separation of capital expenditure from revenue expenditure. They are published in journals.
  3. Science research expense The Study of Accounting Changes Using Text Mining 23730462 Grant-in-Aid for Young Scientists (B) Representative 2011-2012 The aim of this study was to analyze the financial reporting practices in the 19th century British railway companies using text mining to study the essence of accounting changes. Especially, the accounting changes on fixed asset's accounting proceedings were studied and it was found that there was the influence of infeasibility of fundraising at that time.
  4. Science research expense The Objective Study on Early Financial Reporting System Using Text Mining and Search Engine 21730392 Grant-in-Aid for Young Scientists (B) Representative 2009-2010 British railway accounting in the 19th century is the origin of modern financial reporting system. In this study, the reports, which main railway had preferred after each general meeting, and the associated documents were analyzed by using text mining. More specifically, the influence of infeasibility of fundraising on accounting changes that had assumed in my past study was reexamined. In the reports of some railway companies, keywords "closed" which had meant the infeasibility of fundraising were confirmed. Furthermore, it was found that they had positively adopted double accounting systems, depreciation accounting, and cost management.