Japanese Accounting: A Historical Approach: Kyojiro Someya
Editorial Reviews
Review
`The strength of this book lies in the fact that it is a comprehensive coverage of accounting development in Japan. Since there are a very few Japanese references written in the English Language, this book is an excellent reference book for individuals involved in international accounting, in general, and in accounting history, in particular. Therefore, the author is to be congratulated for a job well done.’ International Journal of Accounting
`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
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.
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