The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

policy level, arguments rage about how Japan and the Japanese economy should plan for the future. In this book, leading … economists and economic historians of Japan examine a range of key issues concerning institutional and technological change in … Japan, rigorously using discipline-based tools of analysis, and drawing important conclusions as to how the process of …

would have a meaningful impact on growth. Some parts of the European car industry are opposing a FTA with Japan due to …