Expression and Accounting in Japanese Commercial Animation: An Examination

Abstract

This paper examines how accounting practices in the Japanese commercial animation (anime) industry shape production-related decision making, and ultimately on-screen expression. Anime is produced within intertwining of culture and commerce. Accounting practices such as the design of revenue models, the determination of production budgets, budgetary control make creative decisions and set the work’s conditions.

Drawing on prior research and secondary sources, the paper analyzes two points which accounting practices may influence production. First, the design of revenue models, particularly within the production committee system, can affect a project’s positioning, source materials, and directorial focus. Second, the determination and management of production budgets shape key production decisions, including animation frame counts, episode length, characters and background density, and the scale of CG part. These decisions can manifest in the resulting on-screen expression.

By outlining these relationships, the paper proposes a framework that links anime studies with accounting research, offering one of the foundations for future investigations into the intersections of culture and management in the anime industry.