This paper explores the development of household accounting practice in post‐war Japan through a review of reported experiences of the winners of an annual accounting prize scheme organized, since 1954, by the Central Council for Saving Information. While academic study of accounting at home is a developing area, analysis has tended so far to rely mainly on Anglo‐Saxon contexts. This paper’s examination of Japanese household accounting practice offers evidence from a very different context. The paper uses the prize schemes to document key changes in household accounting practice over the last half century which essentially has seen a switch in focus from short‐term budgetary control to lifetime planning and a growing concern with broader social and environmental issues. Such changes appear to be closely related to changes in the economic and social roles served by the Japanese household.
Komori, N. and Humphrey, C. (2000), "From an envelope to a dream note and a computer – The award‐winning experiences of post‐war Japanese household accounting practices", Accounting, Auditing & Accountability Journal, Vol. 13 No. 4, pp. 450-474. https://doi.org/10.1108/09513570010338302Download as .RIS
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