Japanese Accounting A Historical Approach

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.

Kyojiro Someya is Professor Emeritus at Waseda University, Tokyo.

List of Figures
List of Tables
The Course of my Accounting Research
Japanese Accounting History
Accounting 'Revolutions' in Japan
Accounting and Fnancial Reporting in Japan
Accounting Principles and Users of Financial Information
Views from Abroad: Japan
The Coming of Age of Accounting in Japan
International Conferences on Accounting Education
The Slip Accounting System: Traditional Bookkeeping Procedures in Japan
Problems in Financial Accounting Theory
The Development of Financial Acounting
The Classification of Assets in Accounting
The Three Domains of Financial Reporting
The Role of Accounting in Industry and Society
The Accounting Unit of Measure and the Translation of Foreign Currency Transactions
Accounting Standard Selection and its Socio-economic Consequences
Socio-economic Environments and the Function of Accounting - Does Accounting have a Larger Role than External Financial Reporting?
The Use of Funds Statements in Japan
A Direct Method for the Preparation of the Cash Flow Statement
The Development of Funds Flow Accounting
The Development of Funds Flow Accounting in Japan
The Use of Funds Statements and Cash Flow Statements in Japan
How Accounting Department Heads of Major Japanese Companies View Cash Flow Statements
Index
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Japanese Accounting A Historical Approach

Summary

Author Biography

Table of Contents

Supplemental Materials