An Insight into Critical Accounting Studies in Japan : A Contribution to the International Discourse on Radical Accounting

概要

論文の詳細を見る
The critical school of accounting in Japan offers' alternative perspectives to mainstream accounting. Several tendencies exsist within the school, but they share common characteristics in that they view accounting in the social and historical contexsts, including mainly Kobetu shihon setsu, or the "individual capital movement" approach and Jobu kozo setsu or the "sociopolitical superstructure" approach. They bear a resemblance to the "political economy of accounting" approach in the West. Significantly, they appeared in the 1950s, some 30 years earlier than the political economy approach. Although they can be considered epoch-making theories from an international point of view as well, they have also been subject to various criticism. This paper purposes to analyze the significance and problems of these Japanese critical schools, to conduct a comparative review of critical researches of accounting in Japan and the West, and to explore a theoretical path to resolve the problems and open the way for promoting an international exchange of ideas.
鹿児島国際大学の論文
1988-07-20