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Yuji Ijiri: Accounting for a Better Society

Author

Listed:
  • Sunder Shyam

    (Yale University, New Haven, CT 06520, USA)

Abstract

Yuji Ijiri was a polymath and pioneer who gave us a better understanding and methods of accounting and management. His theories of measurement, aggregation, and double- and triple-entry bookkeeping built an enduring foundation for the discipline and practice of accounting.

Suggested Citation

  • Sunder Shyam, 2018. "Yuji Ijiri: Accounting for a Better Society," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 8(1), pages 1-3, March.
  • Handle: RePEc:bpj:aelcon:v:8:y:2018:i:1:p:3:n:1
    DOI: 10.1515/ael-2017-0045
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    More about this item

    Keywords

    Yuji Ijiri; accounting; aggregation; historical cost; double-entry; triple-entry bookkeeping; Carnegie Mellon University;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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