The evolution of financial reporting in Japan: a shame culture perspective
The evolution of financial reporting in Japan: a shame culture perspective
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日本财务报告的演变：羞耻文化的视角
DOI：
10.1080/09585209100000038
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发表时间：
1991
期刊：
影响因子：
--
通讯作者：
Terence Cooke
中科院分区：
文献类型：
--
作者：
Terence Cooke
本文讨论了日本财务报告从1850年至今的演变，并考虑其发展是否受到其羞耻文化的影响。复式记账法的发展，部分原因是明治早期引入的政治、经济和社会变革。具有重大意义的是有限责任公司的发展，这是一种政府相当积极地提倡的商业组织形式，直到1899年《商法典》才得到法律的承认。第二次世界大战后，由于盟军，主要是美国推行的民主化方案，财务报告环境发生了重大变化。虽然强加于日本的管理框架有所修改，但核心仍然完好无损。
This paper discusses the evolution of financial reporting in Japan from approximately 1850 to date and considers whether developments have been influenced by its shame culture. Double-entry bookkeeping developed, in part, as a result of the political, economic and social changes introduced in the early Meiji period. Of great significance was the development of the limited liability company, a form of business organization advocated by government with considerable alacrity which was not recognized in law until the 1899 Commercial Code. A major change in the financial reporting environment occurred after the Second World War as a result of the democratization programme introduced by the Allied Forces, mainly the US. While the regulatory framework imposed upon Japan has been modified somewhat, the nucleus remains intact.