Ijiri and His Influence in Japan

Fukui Yoshitaka ()
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Fukui Yoshitaka: Graduate School of International Management, Aoyama Gakuin University, 4-4-25 Shibuya, Shibuya-ku, Tokyo, Japan

Accounting, Economics, and Law: A Convivium, 2018, vol. 8, issue 1, 4

Abstract: I shall examine Yuji Ijiri’s influence on practice of accounting in Japan. His ground-breaking contribution to accounting scholarship is all the more important today because he stayed true to his beliefs - his ultimate quest for truth was never compromised by academic fad or fashion. We can and must learn from his legacy and uncompromising values whether we do research in Japan, the United States or elsewhere in the world.

Keywords: accounting conceptual framework; ASBJ; historical cost; Yuji Ijiri (search for similar items in EconPapers)
Date: 2018
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DOI: 10.1515/ael-2017-0048

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