Dutch accounting in Japan 1609-1850: isolation or observation?

Kees Camfferman and Terry Cooke

Accounting History Review, 2001, vol. 11, issue 3, 369-382

Abstract: The trading station or factory maintained by the Dutch East India Company (VOC) was Japan's sole window on the Western world during most of the Tokugawa period (1600-1868). While many aspects of the factory's role in Dutch/Japanese cultural exchange have been researched little is known in the West of the accounting at the factory. This paper considers the possibility that double-entry bookkeeping employed by the Dutch may have been diffused to the Japanese. The available evidence is synthesized after considering the accounting system in the Dutch factory.

Keywords: Dutch East India Company Japan Deshima Diffusion Of Accounting Technology Financial Records (search for similar items in EconPapers)
Date: 2001
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Citations: View citations in EconPapers (2)

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DOI: 10.1080/713757323

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