The development of budgets and their use for purposes of control in Japanese aviation, 1928‐1945: The role of the state

摘要: Purpose – This paper aims to examine the role of Japanese state in development budgets within “special companies” transportation sector between 1928 and 1945. Design/methodology/approach Using evidence contained archives “closedown institutions” this examines determining use Japan Air Transport (1928-1938) Airways (1938-1945). The adopts lens new institutional sociology changes effected when succeeded Transport. Findings Prior 1938, although subject need provide budget statements government, systems operated by special companies were largely utilised for purpose legitimising receipt government subsidies. Following establishment however, an increasing system as a control mechanism is observed. It found that key coercive process was played Aviation Bureau Ministry Communications, reflecting not only its own status but also financial pressures exerted on during Second Sino-Japanese War from 1937 Pacific 1941. Originality/value at time, interwar period, which considered critical purposes control. By doing context (special companies) geographical space (Japan) has previously been analyzed accounting historians, study helps add material available conducting comparative international research. Furthermore, using sociology, provides in-depth insight into how, under what conditions, degree decoupling formal policies actual practices can vary over time depending extent pressures.