抄録
Immediately after WWII, unlike statisticians' reforms, accountants failed to establish the Cabinet-controlled Accounting Committee and Accounting Law which were originally envisaged as the key to successful "Accountics": the management of the socio-economy through standardized accounting (Part I). Nevertheless, July 1948 is regarded as the beginning of Japan's accounting revolution, as academic accountants accomplished a series of fundamental reforms. Part II examines the process through which micro financial systems were swiftly developed as a microfoundation of the new "democratic" socio-economy. First, academics implemented new accounting for large companies in order to dilute the Zaibatsu- and Imperial-centred regime; followed by censored and standardized accounting education for SMEs and the public in order to change the public perception of the roles of businesses in society. The foci of examination are the political manoeuvres of reformers, the consequences of new accounting, and pragmatic philosophy of the academics in action. Towards the end of the paper, some implications of this history are considered in relation to the impacts of the IAS/IFRS on today's international socio-economy.
| 元の言語 | English |
|---|---|
| ページ（範囲） | 543-575 |
| ページ数 | 33 |
| ジャーナル | Accounting, Organizations and Society |
| 巻 | 32 |
| 発行部数 | 6 |
| DOI | |
| 出版物ステータス | Published - 2007 8 |
| 外部発表 | Yes |
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ASJC Scopus subject areas
- Accounting
- Sociology and Political Science
- Organizational Behavior and Human Resource Management
- Information Systems and Management
これを引用
A history of Japanese accounting reforms as a microfoundation of the democratic socio-economy : Accountics Part II. / Suzuki, Tomohide.
：: Accounting, Organizations and Society, 巻 32, 番号 6, 08.2007, p. 543-575.研究成果: Article
}
TY - JOUR
T1 - A history of Japanese accounting reforms as a microfoundation of the democratic socio-economy
T2 - Accountics Part II
AU - Suzuki, Tomohide
PY - 2007/8
Y1 - 2007/8
N2 - Immediately after WWII, unlike statisticians' reforms, accountants failed to establish the Cabinet-controlled Accounting Committee and Accounting Law which were originally envisaged as the key to successful "Accountics": the management of the socio-economy through standardized accounting (Part I). Nevertheless, July 1948 is regarded as the beginning of Japan's accounting revolution, as academic accountants accomplished a series of fundamental reforms. Part II examines the process through which micro financial systems were swiftly developed as a microfoundation of the new "democratic" socio-economy. First, academics implemented new accounting for large companies in order to dilute the Zaibatsu- and Imperial-centred regime; followed by censored and standardized accounting education for SMEs and the public in order to change the public perception of the roles of businesses in society. The foci of examination are the political manoeuvres of reformers, the consequences of new accounting, and pragmatic philosophy of the academics in action. Towards the end of the paper, some implications of this history are considered in relation to the impacts of the IAS/IFRS on today's international socio-economy.
AB - Immediately after WWII, unlike statisticians' reforms, accountants failed to establish the Cabinet-controlled Accounting Committee and Accounting Law which were originally envisaged as the key to successful "Accountics": the management of the socio-economy through standardized accounting (Part I). Nevertheless, July 1948 is regarded as the beginning of Japan's accounting revolution, as academic accountants accomplished a series of fundamental reforms. Part II examines the process through which micro financial systems were swiftly developed as a microfoundation of the new "democratic" socio-economy. First, academics implemented new accounting for large companies in order to dilute the Zaibatsu- and Imperial-centred regime; followed by censored and standardized accounting education for SMEs and the public in order to change the public perception of the roles of businesses in society. The foci of examination are the political manoeuvres of reformers, the consequences of new accounting, and pragmatic philosophy of the academics in action. Towards the end of the paper, some implications of this history are considered in relation to the impacts of the IAS/IFRS on today's international socio-economy.
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UR - http://www.scopus.com/inward/citedby.url?scp=33947546763&partnerID=8YFLogxK
U2 - 10.1016/j.aos.2006.10.003
DO - 10.1016/j.aos.2006.10.003
M3 - Article
AN - SCOPUS:33947546763
VL - 32
SP - 543
EP - 575
JO - Accounting, Organizations and Society
JF - Accounting, Organizations and Society
SN - 0361-3682
IS - 6
ER -