Kyojiro Someya – författare
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2 produkter
2 produkter
610 kr
Skickas inom 7-10 vardagar
Much has been written about Japanese management practices, production systems and business culture but surprisingly little attention has been given to the development of accounting practices and approaches in modern Japan.Professor Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Accounting 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, 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 the 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 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.
Accounting Education and Research to Promote International Understanding
The Proceedings of the Sixth International Conference on Accounting Education October 7-10, 1987, Kyoto, Japan
Inbunden, Engelska, 1988
1 049 kr
Skickas inom 10-15 vardagar
The Sixth International Conference on Accounting Education was held just prior to the Thirteenth World Congress of Accountants. Hosted by the Science Council of Japan, the Japan Accounting Association, and the Union of National Economics Associations in Japan, in cooperation with the International Association on Accounting Education and Research, the 1987 conference marked the 25th anniversary of the founding of such conferences.The main theme of this conference was Accounting Education and Research Toward the Promotion of International Understanding of Economic Progress. The twentieth century has seen increasing interaction and growing interdependency between the various nations of the world, stressing the need for greater cooperation at the international level. At the same time, however, individual nations have their own particular sociocultural identities, making for differences that must not be overlooked. The purpose of the conference was to provide an opportunity for an exchange of ideas to serve as an impetus to a greater flow of information resulting in better understanding and increased respect on an international level.