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The designing of corporate accounting law in Japan after the Second World War

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  • Junichi Chiba

Abstract

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.

Suggested Citation

  • Junichi Chiba, 2001. "The designing of corporate accounting law in Japan after the Second World War," Accounting History Review, Taylor & Francis Journals, vol. 11(3), pages 311-330.
    • Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:311-330
    DOI: 10.1080/09585200126621
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    References listed on IDEAS

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    1. Someya, Kyojiro, 1996. "Japanese Accounting: A Historical Approach," OUP Catalogue, Oxford University Press, number 9780198290452, Decembrie.
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    Cited by:

    1. Suzuki, Tomo, 2007. "Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 263-301, April.
    2. Noriyuki Tsunogaya & Parmod Chand, 2012. "The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 117-137, December.
    3. Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.

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