The use of accounting information for factory closure and income creation: the case of the South Seas Development Company, 1937–1944

摘要: ABSTRACTThis study presents an additional important case clarifying the role of accounting in reconciling dilemma faced by Japanese special companies choosing between pursuing profits as a private entity and responding to national interest under conditions Second World War. The focus is placed on transformations that occurred practices adopted South Seas Development Company (SSDC), company heavily committed Japan’s territory management Micronesia during inter-war period. demonstrates SSDC’s initially used information, such segment profitability, make economic decisions for purpose selecting its business centres, response ‘South Construction Project’ requested army. However, subsequent outbreak Pacific War 1941, nature information was transformed order SSDC be able manipulate income secur...