Noguchi, Masayoshi; Boyns, Trevor - In: The Japanese Accounting Review 3 (2013) December, pp. 61-101
This study examines aspects of the accounting and financial history of the South Manchuria Railway Company (SMR) from its formation in 1906. In particular we focus on the 1930s, a period in which the activities of the SMR became increasingly dominated by the demands of the Kwantung Army which...