Sakagami, Manabu; Yoshimi, Hiroshi; Okano, Hiroshi - In: Accounting, Auditing & Accountability Journal 12 (1999) 3, pp. 340-357
This study describes the history and present conditions of the accounting profession in Japan. In particular, the crises of the 1990s have highlighted the fact that Japanese CPAs operate under quite different institutional arrangements from their Anglo‐American counterparts. In addition, there...