@article{oai:osu.repo.nii.ac.jp:00001993,
 author = {澤登, 千恵 and 中村, 恒彦 and SAWANOBORI, Chie and NAKAMURA, Tsunehiko},
 issue = {1/2},
 journal = {大阪産業大学経営論集, OSAKA SANGYO UNIVERSITY　JOURNAL OF BUSINESS　ADMINISTRATION},
 month = {Feb},
 note = {The purpose here is to exam the influence of the notion of the capital account closure used
by a 19th century railway company’s minutes etc. and its application to its auditing. Focused
on the London and Birmingham Railway Company, we analyzed the minutes of the audit
committees, and the “Reports” including the “Accounts” and other documents, prepared after
general meetings. The notion of “capital account closure” in this period meant limiting capital
expenditure and separating capital expenditure from revenue expenditure. This study clarifies
that this notion resulted in the development of the railway’s auditing practices.},
 pages = {1--18},
 title = {19世紀前半イギリス鉄道会社における監査実務の展開と資本勘定閉鎖概念},
 volume = {18},
 year = {2017},
 yomi = {サワノボリ, チエ and ナカムラ, ツネヒコ}
}