The past, present and future of accounting: a review essay of 'Accounting, Organizations and Society: The Inside and Outside of Accounting' by Sadao Takatera
Article Abstract:
Sadao Takatera's book 'Accounting, Organizations and Society: The Inside and Outside of Accounting' differs from other analyses of the field of accounting in that he examined the discipline in chronological order. Contrary to the current trend in social science analysis of subdividing and specializing, he chooses to examine accounting from the past to the present to the future. He attempts to reconcile his ideas regarding accounting's early years, present condition and prospects for the future. At the same time, Takatera's work examines various accounting phenomena from organizational and societal points of view and tries to shed light into the links between accounting, organizations and society in the context of the past, present and future.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1996
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Interactions between Japanese and international accounting academics: The Osaka experience
Article Abstract:
Four themes emerging at the Second APIRA conference held in Osaka, were critical perspectives on accounting, organizational and institutional perspectives, public sector accounting and international accounting issues. Masaya Fujita commented on Tinker's and Cooper, Stewart and Taylor's papers, stating that the purpose of Das Kapital was to examine the principles of capitalistic society. Organisational and institutional perspectives are becoming more popular in English speaking countries, but only a few researchers in Japanese academic accounting in such perspectives.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1999
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Language, translation and the problem of international accounting communication
Article Abstract:
Applying inappropriate labels in attempting to translate accounting terminology within an international context is found to negatively impact international accounting communication, creating difficulties for preparers and users of translated accounting texts. Implications for standardization and harmonization of accounting practices are discussed.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2004
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