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The cultural significance of accounting in Japan

  • Takatera, Sadao
  • Yamamoto, Masahiro
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    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.

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    File URL: http://www.sciencedirect.com/science/article/pii/0956522189900092
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    Article provided by Elsevier in its journal Scandinavian Journal of Management.

    Volume (Year): 5 (1989)
    Issue (Month): 4 ()
    Pages: 235-250

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