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Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy

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  • Suzuki, Tomo

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Article provided by Elsevier in its journal Accounting, Organizations and Society.

Volume (Year): 32 (2007)
Issue (Month): 3 (April)
Pages: 263-301

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Handle: RePEc:eee:aosoci:v:32:y:2007:i:3:p:263-301

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  1. Simon Kuznets & Lillian Epstein & Elizabeth Jenks, 1941. "National Income and Its Composition, 1919-1938, Volume I," NBER Books, National Bureau of Economic Research, Inc, National Bureau of Economic Research, Inc, number kuzn41-1.
  2. Bryer, R. A., 2005. "A Marxist accounting history of the British industrial revolution: a review of evidence and suggestions for research," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 30(1), pages 25-65, January.
  3. Morgan, Gareth, 1988. "Accounting as reality construction: Towards a new epistemology for accounting practice," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 13(5), pages 477-485, August.
  4. Junichi Chiba, 2001. "The designing of corporate accounting law in Japan after the Second World War," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 11(3), pages 311-330.
  5. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 28(1), pages 65-95, January.
  6. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 12(3), pages 235-265, April.
  7. Bryer, R. A., 2000. "The history of accounting and the transition to capitalism in England. Part one: theory," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 25(2), pages 131-162, February.
  8. Bryer, R. A., 1993. "The late nineteenth-century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism?," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 18(7-8), pages 649-690.
  9. Arjo Klamer & Donald McCloskey, 1992. "Accounting as the master metaphor of economics," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 1(1), pages 145-160.
  10. Masato Kikuya, 2001. "International harmonization of Japanese accounting standards," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 11(3), pages 349-368.
  11. Miller, Peter, 1990. "On the interrelations between accounting and the state," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(4), pages 315-338.
  12. Jun Kawamoto, 2001. "The development of the group accounts disclosure system in Japan," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 11(3), pages 331-348.
  13. Thompson, G. F., 1998. "Encountering economics and accounting: some skirmishes and engagements," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 23(3), pages 283-323, April.
  14. Suzuki, Tomo, 2003. "The epistemology of macroeconomic reality: The Keynesian Revolution from an accounting point of view," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 28(5), pages 471-517, July.
  15. Harrison, Graeme L. & McKinnon, Jill L., 1986. "Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 11(3), pages 233-252, May.
  16. Bryer, R. A., 2000. "The history of accounting and the transition to capitalism in England. Part two: evidence," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 25(4-5), pages 327-381, May.
  17. Mitsuru Mizuno, 2004. "The Impact Of New Accounting Standards On Japanese Companies," Pacific Economic Review, Wiley Blackwell, Wiley Blackwell, vol. 9(4), pages 357-369, December.
  18. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 13(3), pages 251-261, April.
  19. Miller, P. & O'leary, T., 1998. "Finding things out," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 23(7), pages 709-714, October.
  20. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 10(4), pages 381-413, October.
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Cited by:
  1. Stolowy, Hervé & Richard, Jacques & Ding, Yuan, 2008. "Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/1389, Paris Dauphine University.

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