Early in the 18th century the House of Mitsui created a divisionalized administrative structure with a general office known as Omotokata in order to control many operating shops. This paper examines the divisional administrative structure and accounting systems that the House of Mitsui developed between 1710 and 1730.
Taketera, Sadao and Nishikawa, Noboru
"Genesis of divisional management and accounting systems in the House of Mitsui, 1710-1730,"
Accounting Historians Journal: Vol. 11
, Article 10.
Available at: https://egrove.olemiss.edu/aah_journal/vol11/iss1/10