The designing of corporate accounting law in Japan after the Second World War

Junichi Chiba

Accounting History Review, 2001, vol. 11, issue 3, 311-330

Abstract: After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.

Keywords: Corporate Accounting Law Independent Administrative Organ Of Accounting Regulation Corporate Accounting Regulation Regime Neutralization Of Controlled Economy Japanese Sec (search for similar items in EconPapers)
Date: 2001
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/09585200126621 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:acbsfi:v:11:y:2001:i:3:p:311-330

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/rabf21

DOI: 10.1080/09585200126621

Access Statistics for this article

Accounting History Review is currently edited by Stephen Walker

More articles in Accounting History Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().