EH.Net Abstracts in Economic History

                ABSTRACTS IN ECONOMIC HISTORY
                     (c) 2007 EH.Net
-----------------------------------------------------------

Name: Tomo Suzuki
Email: tomo.suzuki at sbs.ox.ac.uk
Institution: University of Oxford

Co-author: none

Title: Accountics: Impacts of internationally standardized accounting 
on the Japanese socio-economy

Internet Address of abstracted work:
http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6VCK-4MM8B97-1&_user=2518055&_coverDate=04%2F30%2F2007&_alid=658260976&_rdoc=3&_fmt=full&_orig=search&_cdi=5957&_sort=d&_docanchor=&view=c&_ct=30&_acct=C000057738&_version=1&_urlVersion=0&_userid=2518055&md5=07388a5657dffabd1d547e0087c9d27f 


By mail:
SAID Business School, University of Oxford, Park End Street, Oxford 
OX1 1HP, United Kingdom tomo.suuzki at sbs.ox.ac.uk

Language: English

Abstract:
This is a case study of the dissemination of internationally 
standardized accounting to a nation where standardized accounting was 
hitherto only loosely practiced under domestic conditions. Soon after 
World War II, a growing interest in socio-economic management, rather 
than microeconomic or corporate financing, accelerated the 
implementation of standardized accounting in Japan. In order to make 
unintelligible delineations of the economy and its constituent firms 
comprehensible, official and governable, both national and corporate 
accounting came to occupy an important position as a formal mode of 
economic data and management. The actors were the officials of the 
Allied Powers, economic statisticians and academic accountants; whose 
motives, political maneuvers and consequences are here reconstructed 
based on the primary archives of, and interviews with, those who were 
directly involved in this revolution. The revolution directed new 
courses of the Japanese economy and firms through the development of 
"statistical habits of thought." In order to clarify the relevance of 
this history to today's international accounting issues, a few 
comparative references are also made to the recent development and 
implementation process of International Accounting Standards and 
International Financial Reporting Standards (IAS/IFRS).

Bibliography: Suzuki, Tomo. "Accountics: Impacts of internationally 
standardized accounting on the Japanese socio-economy." _Accounting, 
Organizations and Society_, Volume 32, Issue 3, April 2007, Pages 
263-301.

Subject: B, I, L
Geographical Area: 2
Country/Region: Japan
Time Period: 9

-------------------------------------------------------
Visit the library of Abstracts in Economic History or submit your 
abstract at: http://www.eh.net/abstracts