Japanese Accounting: A Historical Approach

Hardcover | July 1, 1993

byKyojiro Someya

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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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From Our Editors

Professor Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Tax 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 Acco...

From the Publisher

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 A...

From the Jacket

Professor Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Tax 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 Acco...

Kyojiro Someya is at Waseda University, Tokyo.

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Hardcover|Dec 31 1988

$110.06 online$124.50list price(save 11%)
Format:HardcoverDimensions:254 pages, 9.21 × 6.14 × 0.01 inPublished:July 1, 1993Publisher:Oxford University Press

The following ISBNs are associated with this title:

ISBN - 10:0198290454

ISBN - 13:9780198290452

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From Our Editors

Professor Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Tax 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 Theory, 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 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 are 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 decisio

Editorial Reviews

`Someya documents this rather idiosyncratic history well ... This book contributes to our knowledge of Japanese accounting from the inside, reflecting the thoughts of a prominent scholar over a lengthy and influential career.'Management in China