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


  • Kees Camfferman
  • Terry Cooke


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.

Suggested Citation

  • Kees Camfferman & Terry Cooke, 2001. "Dutch accounting in Japan 1609-1850: isolation or observation?," Accounting History Review, Taylor & Francis Journals, vol. 11(3), pages 369-382.
  • Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:369-382 DOI: 10.1080/713757323

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    References listed on IDEAS

    1. McKinnon, Jill L. & Harrison, Graeme L., 1985. "Cultural influence on corporate and governmental involvement in accounting policy determination in Japan," Journal of Accounting and Public Policy, Elsevier, vol. 4(3), pages 201-223.
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    Cited by:

    1. Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.


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