Accounting Knowledge and Merchant Education in Japan: An Historical and Comparative Study

• Kudo, Eiichiro

Abstract

The Japanese social system was changed greatly in the middle of the 19th century. The Western-style accounting based on double-entry bookkeeping system was introduced. It was not brought in from the Western countries but Japan “imported” by itself. The leaders realized that their nation must be modernized for a short time. And they recognized the Westernstyle accounting was an element for modernizing. However, Japan was already enough economically prosperous from the 18th century, and a number of the large-scale companies also existed. They had well functioned accounting systems, so they did not need to replace to the Western-style one, even though it is a new civilization. Therefore, the Western-style accounting was not immediately taken in. On the other hand, the education for the common classes was well-appointed before modern times. Especially the merchant class was education-minded and most residents who live in a city had the literacy skills. In modernizing the nation, a public education system was improving quickly and the technology of Western-style accounting was taught in school. Thus, the Western-style accounting imported in the 19th century Japan was spread as general knowledge rather than practicing for management.

Journal

• 西南学院大学商学論集

  西南学院大学商学論集 62 (2), 1-28, 2015-11

  西南学院大学学術研究所

Keywords

• Western-Style accounting
• modernization
• merchant literacy
• accounting knowledge
• social diffusion

Details

• CRID: 1050845762548012672
• NII Article ID: 120005944539
• NII Book ID: AN0012884X
• NDL BIB ID: 027063748
• ISSN: 02863324
• Web Site: http://repository.seinan-gu.ac.jp/handle/123456789/1299
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I027063748
• Text Lang: en
• Article Type: departmental bulletin paper
• Data Source:
  • IRDB
  • NDL
  • CiNii Articles
  • KAKEN