The cultural significance of accounting in Japan

Sadao Takatera and Masahiro Yamamoto

Scandinavian Journal of Management, 1989, vol. 5, issue 4, 235-250

Abstract: We have had a spate of works on "Japanese Management" in the world, but very few on "Japanese Accounting". In this article it is made clear that the functioning of accounting is contingent on the culture in which the accounting systems are incorporated, and that in order to discuss this intermingling of accounting and culture a perspective elaborated in Scandinavia can be relevant despite the uniqueness of Japanese culture. For only non-rationalistic or "naturalistic" perspectives can provide a basis for understanding the cultural dynamics of Japanese organizations and Japanese society. Thus the roles of accounting in Japan go far beyond what has been discussed in accounting textbooks.

Keywords: Dualities; many-valued; logic; organizational; action (search for similar items in EconPapers)
Date: 1989
References: Add references at CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/0956522189900092
Full text for ScienceDirect subscribers only

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:eee:scaman:v:5:y:1989:i:4:p:235-250

Ordering information: This journal article can be ordered from
http://www.elsevier.com/wps/find/journaldescription.cws_home/872/bibliographic
http://www.elsevier. ... me/872/bibliographic

Access Statistics for this article

Scandinavian Journal of Management is currently edited by Janne Tienari

More articles in Scandinavian Journal of Management from Elsevier
Bibliographic data for series maintained by Catherine Liu ().