Japanese Accounting: A Historical Approach

ISBN-13: 9780198290452 / Angielski / Twarda / 1996 / 256 str.

Kyojiro Someya

Opis

Much attenton has been given to Japanese business, but this has mainly focused on management practices, production systems and manufacturing, and the business system. Very little has been written about Japanese accounting. In this new work, Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Accounting Research Institute, presents an overview of developments under three main headings: Japanese Accounting History, Problems in Financial Accounting Theory, and Cash Flow Accounting.

Recenzje

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.