The Accounting Historians Journal Vol. 10, No. 1 Spring 1983
Dale A. Buckmaster, Editor UNIVERSITY OF DELAWARE
Committee on Commemoration of One Hundred Years of Modern Accounting, Japan Accounting Association, One Hundred Years of Modern Accounting (Tokyo: Nihon-Kaikei-Kenkyu-Yakkai, 1978, pp. 414, price not available).
Reviewed by Kiyomitsu Arai Waseda University
The Western bookkeeping system was introduced into Japan in 1873 when two historic books were published. One is Gin-Ko-Boki-Sei-Ho (Japanese version of Comprehensive Bookkeeping for Banks) by A. A. Shand (1844-1930), which was published by the Ministry of Finance of Japan for the use of the First National Bank. The other is Cho-Ai-No-Ho (Bookkeeping) by Yukichi Fukuzawa (1834-1901), which is a Japanese version and adaptation of Com-mon School Bookkeeping by H. B. Bryant and H. D. Stratton (1871).
Time rolls on and a century has passed. In 1973, the Japan Ac-counting Association (JAA) celebrated the centenary of Japan's modern accounting system, and planned a commemorative publica-tion under the cordial auspices of the business communities. In 1978, JAA carried through the plan and published this book entitled One Hundred Years of Modern Accounting.
This book consists of two parts. The first part includes seven articles written by leading professors, which trace the growth of Japan's accounting education and profession during 1873-1945. The second part is devoted to an extensive bibliography of bookkeep-ing, accounting (financial accounting), cost accounting, auditing, financial analysis, and accounting rules and regulations during the same period.
The seven articles are as follows: "One Hundred Years of Japan's Accounting System," by Professor Kiyoshi Kurosawa; "Accounting Education—Past and Present," by Professor Rintaro Aoki; "Japan's