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Publication Date

April 2006

Abstract

The creation of an attractive textbook of accounting history in Japan yields a rich harvest of information in one package. The book, Kindai Kaikei-seiritsu-shi ("Accounting History - the formation of modern accounting," 257 pp., Dobunkan Publishing Corp., Tokyo, 2005) is edited by Yosihiro Hira-bayashi the former president of the Accounting History Association (AHA) in Japan whose 240 members comprise roughly 15% of the Japanese Accounting Association. Hirabayashi composed both the "Prologue - The significance of accounting history" and the "Epilogue - How to study accounting history." It is hoped that readers will find their interest in accounting history stimulated by the former, while the latter will prove useful for both advanced researchers as well as students.

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