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

Abstract:

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 whic...

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Authors


Tomo Suzuki More by this author
Publication date:
2007
URN:
uuid:fba96622-a910-4797-ba9c-7cd8f0d90193
Local pid:
oai:eureka.sbs.ox.ac.uk:901

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