Accounting, Auditing & Accountability Journal: Volume 3 Issue 2

A Critical Examination of Accounting Regulation in Japan

Takashi Oguri, Yoichi Hara

A critical overview is given of accounting regulation in Japan. Thestructure and functions of Japanese accounting regulation are analysed,and the principal factors leading to…

Managerial Accounting and the “New Managerial Ideas” – A Case Study of the Matsushita Electric Industrial Co. Ltd

Shuji Tai

The meaning of the “new managerial ideas” in Japan isanalysed for their impact on corporate activities and society. Theanalysis is conducted through a case study of the Matsushita…

A History of the Early Japanese Theorists’ Development of the “Capital Circulation” Approach

Akiyoshi Tanaka

The contributions to critical accounting theory in Japan made byprominent academics in the 1930s and 1940s are examined. Thecharacteristics of the archetype of critical accounting…

The Function of Accounting: A Japanese Perspective

Yoshiaki Jinnai

The current functions of both financial and management accountingin Japan are analysed. The critical views of the functions of accountingthat have been presented by Japanese…