A history of Japanese accounting reforms as a microfoundation of the democratic socio-economy: Accountics Part II

Tomo Suzuki*

*この研究の対応する著者

研究成果: Article査読

11 被引用数 (Scopus)

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.

本文言語English
ページ(範囲)543-575
ページ数33
ジャーナルAccounting, Organizations and Society
32
6
DOI
出版ステータスPublished - 2007 8
外部発表はい

ASJC Scopus subject areas

  • 会計
  • 社会学および政治科学
  • 組織的行動および人的資源管理
  • 情報システムおよび情報管理

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