Japanese Accounting: A Historical Approach

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Clarendon Press, 1996 - Business & Economics - 241 pages
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Much has been written about Japanese management practices, production systems and business culture but surprisingly little attention has been given to the development of accounting practices and approaches in modern Japan.Professor Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Accounting Reserach Institiute, is one of the most distinguished accounting scholars in japan. In this book he presents an overview of developments under three main headings - JapaneseAccounting History, Problems in Financial Accounting, and Cash Flow Accounting. Someya stresses that the focus of his research was shaped by the particular economic and business conditions in Japan. His work on cash flow accounting and fund flow analysis was done in the context of the problems presented by the high inflation in the immediate post war period; the work onfinancial statements was linked to the need to increase productivity; and his concerns for appropriate international reporting a reflection of the growing economic internationalization of the Japanese economy from the 1960s onwards.In this important and informed collection, Professor Someya also reflects on the broader meaning of accounting information in business and society, its role in business decsion making, and the different ways in which it may be organized and presented in different business cultures.
 

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Contents

List of Figures
1
Accounting Revolutions in Japan
11
Accounting and Financial Reporting in Japan
21
Accounting Principles and Users of Financial Information
35
Japan
45
The Coming of Age of Accounting in Japan
51
International Conferences on Accounting Education
59
Traditional Bookkeeping
67
The Accounting Unit of Measure and the Translation
127
Accounting Standard Selection and its Socioeconomic
135
Socioeconomic Environments and the Function
149
The Use of Funds Statements in Japan
159
A Direct Method for the Preparation of the Cash Flow
169
The Development of Funds Flow Accounting
187
The Development of Funds Flow Accounting in Japan
197
The Use of Funds Statements and Cash Flow Statements
209

The Development of Financial Accounting
85
The Classification of Assets in Accounting
93
The Three Domains of Financial Reporting
105
The Role of Accounting in Industry and Society
115
How Accounting Department Heads of Major Japanese
221
Index
233
Copyright

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About the author (1996)

Kyojiro Someya is at Waseda University, Tokyo.

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