Chapter 14 Accounting Publications And

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14 Accounting publications and research in twentieth-century
Japan1

14.1 Introduction
Japan’s interest in modern accounting began in the late nineteenth century with
Alexander Shand [1844–1930].2 The Japanese translation of Shand’s (1873)
Bank bookkeeping proved to be so important that his system of bank accounting became legally obligatory for the newly established banking system of the Meiji era. In the same year, Fukuzawa (1873–74) published a Japanese translation of
Bryant and Stratton’s (1871) textbook, Common school bookkeeping. Yukichi
Fukuzawa [1835–1901], a prominent Japanese scholar and the founder of Keio
Gijuku University, was no professional accountant but his translation proved to be most influential in improving accounting practice and in spreading the idea of double-entry in schools as well as in private Japanese companies beyond the banking sector. Finally, Naotaro Shimono [1866–1939] introduced his Boki seiri
(Shimono 1895/1982), an authentic Japanese text of double-entry accounting.
For details about early Japanese cost accounting applications, we referred in section 2.7 to Kimizuka (1991).
Japanese accounting research in the twentieth century is characterized by two eras divided by the Second World War. Before and during this war, German accounting exercised great influence on Japanese scholars; while after the war,
Anglo-American accounting became dominant. In the late 1960s a new epoch of academic accounting began when the English publications by Chambers, Mattessich, Ijiri and others became known in Japan. But here, we discuss first the contributions of the following eminent Japanese accounting scholars: Tetsuzo
Ohta, Kiyoshi Kurosawa, Wasaburo Kimura and Iwao Iwata. Later, other and more recent scholars (Kenji Aizaki, Nobuko Nosse, Fujio Harada and Yuji Ijiri) and publications are mentioned.

14.2 Early contributions in the twentieth century
Tetsuzo Ohta [1889–1970] was undoubtedly one of the leading Japanese accounting scholars in the early



References: Womack, J.P., Daniel, J.T. and Daniel, R. (1990a) The machine that changed the world, New York: Rawson Associates. Womack, J.P., Daniel, J.T. and Daniel, R. (1990b) Lean seisan-hoshiki ga sekai no jidosha-sangyo wo ko kaeru, Japanese translation, H Yamagami, T. and Kikuya, M. (eds) (1995) Kankyo kaikei no genjo to kadai (Present state and issues in environmental accounting), Tokyo: Dobunkan. Yamagata, Y. (1994) ‘Wasaburo Kimura (1902–73)’, in J.R. Edwards ed., Twentiethcentury accounting thinker, London: Routledge: 198–205. Yamashita, K. (1936) ‘Izumo choai ni okeru ryomen kanjo’ (Double-sided accounts in Izumo bookkeeping), Hikone kosho ronshu 20: 89–136. Yu, S.C. (1966) ‘Microaccounting and macroaccounting’, The Accounting Review 41 (1): 8–20.

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