To read this content please select one of the options below:


Kazuo Hiramatu (Kwansei Gakuin University Nishinomiya, Japan)

Asian Review of Accounting

ISSN: 1321-7348

Article publication date: 1 January 1992



In Japanese corporations, the backgrounds of corporate accountants do not necessarily match their university majors. Under the lifetime employment system, accountants are rotated to other departments every five to ten years. Those who are rotated to the accounting department do not necessarily arrive with sufficient accounting knowledge. In addition to receiving on‐the‐job training, corporate accountants generally attend training courses offered by outside Institutions and get new knowledge to be used in practice. Some corporations belong to specific study groups, which meet periodically. The latter groups provide opportunities for establishing informal human relations with government officials and accountants of other corporations. Training is offered to newcomers, candidates for promotion, salespersons and management staff in the fields of financial analysis, cost management and accounting in general. Sometimes, the training lasts for several days in a training facility of the corporation. It is thought useful not only for utilizing the knowledge required, but for furthering relationships within the organization, as well as for the evaluation of employees through their attitudes about participation. It reflects the policy of long‐range performance evaluation. Employees are evaluated not only by sales volume, but also by their loyalty to the corporation and their contribution to the team effort.


Hiramatu, K. (1992), "ACCOUNTING EDUCATION IN JAPANESE CORPORATIONS", Asian Review of Accounting, Vol. 1 No. 1, pp. 57-68.




Copyright © 1992, MCB UP Limited

Related articles