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| Material Type: | Internet resource |
|---|---|
| Document Type: | Book, Internet Resource |
| All Authors / Contributors: |
Kyōjirō Someya |
| ISBN: | 0198290454 9780198290452 |
| OCLC Number: | 33334758 |
| Description: | xii, 241 p. ; 24 cm. |
| Contents: | 1. The Course of my Accounting Research -- 2. Accounting 'Revolutions' in Japan -- 3. Accounting and Financial Reporting in Japan -- 4. Accounting Principles and Users of Financial Information -- 5. Views from Abroad: Japan -- 6. The Coming of Age of Accounting in Japan -- 7. International Conferences on Accounting Education -- 8. The Slip Accounting System: Traditional Bookkeeping Procedures in Japan -- 9. The Development of Financial Accounting -- 10. The Classification of Assets in Accounting -- 11. The Three Domains of Financial Reporting -- 12. The Role of Accounting in Industry and Society -- 13. The Accounting Unit of Measure and the Translation of Foreign Currency Transactions -- 14. Accounting Standard Selection and its Socio-economic Consequences -- 15. Socio-economic Environments and the Function of Accounting - Does Accounting have a Larger Role than External Financial Reporting? -- 16. The Use of Funds Statements in Japan. |
| Responsibility: | Kyojiro Someya. |
| More information: |
Abstract:
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 decision-making, and the different ways in which it may be organized and presented in different business cultures.
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