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

  • Kees Camfferman
  • Terry Cooke
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    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.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/713757323
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    Article provided by Taylor & Francis Journals in its journal Accounting History Review.

    Volume (Year): 11 (2001)
    Issue (Month): 3 ()
    Pages: 369-382

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    Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:369-382
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