Yuji Ijiri: Accounting for a Better Society

Shyam Sunder

Accounting, Economics, and Law: A Convivium, 2018, vol. 8, issue 1, 3

Abstract: Yuji Ijiri was a polymath and pioneer who gave us a better understanding and methods of accounting and management. His theories of measurement, aggregation, and double- and triple-entry bookkeeping built an enduring foundation for the discipline and practice of accounting.

Keywords: Yuji Ijiri; accounting; aggregation; historical cost; double-entry; triple-entry bookkeeping; Carnegie Mellon University (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2018
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DOI: 10.1515/ael-2017-0045

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Accounting, Economics, and Law: A Convivium is currently edited by Reuven S. Avi-Yonah, Yuri Biondi and Shyam Sunder

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