Noguchi, Masayoshi; Boyns, Trevor - In: Accounting, Auditing & Accountability Journal 25 (2012) 3, pp. 416-451
Purpose – This paper aims to examine the role of the Japanese state in the development of budgets within “special companies” in the transportation sector between 1928 and 1945. Design/methodology/approach – Using evidence contained in the archives of “closedown institutions” this...
