The historical and social context of the introduction of double entry bookkeeping to Japan

摘要: This paper examines the historical and social circumstances surrounding introduction of Western-style double entry bookkeeping to Japan related corporate reporting regulation. Both these events occurred during latter half nineteenth century, were a direct result enormous changes that took place in Japan's economic, political legal systems at time. The also reviews literature which demonstrates there existed sophisticated logically principled system double-classification well prior bookkeeping, draws conclusions about perceived importance financial for internal management external user purposes development accounting Japan.