the socio-economy through standardized accounting (Part I). Nevertheless, July 1948 is regarded as the beginning of Japan … accounting, and pragmatic philosophy of the academics in action. Towards the end of the paper, some implications of this history …-controlled Accounting Committee and Accounting Law which were originally envisaged as the key to successful "Accountics": the management of …

institutions in Japan. Its interdisciplinary perspective combining accounting and recent accounting history, institutional theory … history of Japan’s financial accounting standards and institutions, in particular how globalization, financialization, fair … of Accounting in Japan -- CHAPTER 5 – Global Unification of Accounting Standards -- CHAPTER 6 – Diffusion and Penetration …