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The cultural significance of accounting in Japan


  • Takatera, Sadao
  • Yamamoto, Masahiro


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.

Suggested Citation

  • Takatera, Sadao & Yamamoto, Masahiro, 1989. "The cultural significance of accounting in Japan," Scandinavian Journal of Management, Elsevier, vol. 5(4), pages 235-250.
  • Handle: RePEc:eee:scaman:v:5:y:1989:i:4:p:235-250

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    Cited by:

    1. Kokubu, Katsuhiko & Sawabe, Norio, 1996. "The past, present and future of accounting: A review essay of Accounting, organizations and society: The inside and outside of accounting by Sadao Takatera," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 777-787.
    2. Wijewardena, Hema & De Zoysa, Anura, 1999. "A Comparative Analysis of Management Accounting Practices in Australia and Japan: An Empirical Investigation," The International Journal of Accounting, Elsevier, vol. 34(1), pages 49-70.
    3. Alnoor Bhimani, 1998. "Knowledge, motivation and accounting form: an historical exploration," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 1-30.


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