Japan is one of the oldest nations in the world and yet one of the "newest." Western bookkeeping methods came in on the top of the native indigenous method which had been firmly established for centuries. Both of these systems developed quite peculiarly in the modern nation of Japan. Yet Japanese accounting historians have not directed a great deal of their research toward these matters perhaps because they consider them too provincial. Nonetheless it would appear that more Japanese accounting scholars must accept the challenge of doing research into these matters in the years to come.
"Historical studies in recent years in Japan,"
Accounting Historians Journal: Vol. 2
, Article 9.
Available at: https://egrove.olemiss.edu/aah_journal/vol2/iss1/9