Japanese Accounting: A Historical Approach

ISBN : 9780198290452

Kyojiro Someya
256 Pages
161 x 242 mm
Pub date
Mar 1996
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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 Research Institute, is one of the most distinguished accounting scholars in japan. In this book he presents an overview of developments under three main headings - Japanese Accounting 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 on financial 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 decision making, and the different ways in which it may be organized and presented in different business cultures.

About the author: 

Kyojiro Someya, Waseda University, Tokyo

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