Japanese accounting
Subtitle: a historical approach
By: Kyojiro Someya.
Publisher: Clarendon Press; Oxford University Press
Published: 1996
Place of publication: Oxford, U.K; New York
Language: eng
Number of pages: 241
Subjects: Accounting -- Japan -- History.
Description: 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.
Notes: Includes bibliographical references and index.