On Understanding Mattessich and Ijiri: A Study of Accounting Thought by Nohora García

Fukui Yoshitaka () and Saito Shizuki ()
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Fukui Yoshitaka: Graduate School of International Management, Aoyama Gakuin University, Tokyo, Japan
Saito Shizuki: University of Tokyo, Tokyo, Japan

Accounting, Economics, and Law: A Convivium, 2022, vol. 12, issue 4, 311-317

Abstract: Nohora García’s meticulously researched work on Richard Mattessich and Yuji Ijiri cannot be timelier when the marginal productivity of mainstream empirical accounting studies seems to become smaller and smaller. It is high time to revisit neglected but important contributions of axiomatic approach in the 1960s and 1970s in order to enrich our understanding of accounting phenomena.

Keywords: Yuji Ijiri; Richard Mattessich; foundation of accounting (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1515/ael-2018-0026

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