Accountics: Impacts of Internationally Standardized Accounting on the Japanese Socio-Economy

Posted: 15 Nov 2014

See all articles by Tomo Hi de Suzuki

Tomo Hi de Suzuki

University of Oxford, Business School (Former); University of Oxford - Said Business School

Date Written: 2007

Abstract

This is a case study of the dissemination of internationally standardized accounting to a nation where standardized accounting was hitherto only loosely practised 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 manoeuvres 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).

Suggested Citation

Suzuki, Tomo Hi de, Accountics: Impacts of Internationally Standardized Accounting on the Japanese Socio-Economy (2007). Accounting, Organizations and Society, Vol. 32, No. 3, 2007, Available at SSRN: https://ssrn.com/abstract=2524287

Tomo Hi de Suzuki (Contact Author)

University of Oxford, Business School (Former) ( email )

Park End Street
Oxford
OX1 1HP, Oxfordshire OX1 1HP
United Kingdom

HOME PAGE: http://https://www.linkedin.com/in/tomosuzuki/

University of Oxford - Said Business School ( email )

Park End Street
Oxford, OX1 1HP
Great Britain

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