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|Material Type:||Internet resource|
|Document Type:||Book, Internet Resource|
|All Authors / Contributors:||
|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.
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.