Research of the introduction of double entry bookkeeping on Governmental Accounting Reform

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The purpose this study is to review of subjects of the introduction of double entry bookkeeping on Governmental Accounting Reform in Japan. More specifically, according to accounting and financial reporting system for U.S. state and local government, we examined significance of double entry, definition of elements of financial statements, and management of capital assets. Moreover, we pointed out that it is important to emphasize double entry bookkeeping that differ from the other for business accounting, and original governmental financial statements and accounting information prepared by that bookkeeping. We reported the results of this study in theannual meeting of Japan Boki Association(9-10th September 2012)and the annual meeting of Financial Accounting Research Association (23th November 2012), and published 4 papers.