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マツシタ シンヤ
MATSUSHITA Shinya
松下 真也 所属 京都産業大学 経営学部 マネジメント学科 職種 教授 |
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| 言語種別 | 英語 |
| 発行・発表の年月 | 2026/03 |
| 形態種別 | 研究論文 |
| 標題 | Developing an Experimental Methodology for Accounting Research Based on Jones (1841): Manipulating Single-Entry and Double-Entry Bookkeeping Conditions |
| 執筆形態 | 単著 |
| 掲載誌名 | Kyoto Management Review |
| 掲載区分 | 国内 |
| 出版社・発行元 | Kyoto Sangyo University Management Research Group |
| 巻・号・頁 | (48) |
| 総ページ数 | 14 |
| 概要 | This paper develops a methodological framework for experimentally examining the behavioral implications of Single-Entry Bookkeeping (SEB) and Double-Entry Bookkeeping (DEB). Although Chandler (1977) suggests that DEB may have supported the development of partnership-based enterprises, the mechanisms through which bookkeeping systems contribute to organizational development remain insufficiently explained. Prior experimental accounting studies employing trust or investment games have examined how accounting information affects investment decisions and trust; however, none has directly investigated how information generated under DEB influences these behaviors. To address this gap, this paper conceptualizes SEB and DEB as distinct informational environments, drawing on Jones (1841). Under SEB, only distributable cash balances are presented, whereas DEB discloses each partner’s capital contribution and subsequent changes, enabling a more objective evaluation of business outcomes and reducing uncertainty in assessing others’ contributions and honesty. This difference in informational precision provides the theoretical basis for an experimental design in which bookkeeping systems function as institutional variables. The conceptual analysis suggests that DEB enables the equitable distribution of net worth according to ownership interests and thereby fosters trust within partnerships, potentially facilitating organizational development. Finally, this paper demonstrates the methodological feasibility of manipulating bookkeeping systems in experimental settings and provides a foundation for future empirical investigations. |