Sebanyak 1 item atau buku ditemukan

The Japanese Style of Business Accounting

In this unique volume, a Japanese and U.S. editor have collaborated to bring an understanding of Japanese accounting practices, perspectives, and implications to the English speaking audience. The 14 chapters of this book take a sweeping view of accounting, covering methods, data, theories, and comparisons. Institutionalism has been a major force in accounting thinking in the United States as well as Japan. The influence of Marxian theory on Japanese accounting, and social science thinking remains vastly underappreciated in the United States. A direct comparison of Japanese and U.S. factor markets, and Korean and German accounting practices also reveals additional important differences.

10 The Cost Principle and the Labor Theory of Value in Relation to the Role of
Accounting Theories and Their Depth Yuji Ijiri THE SIGNIFICANCE OF THE
COST PRINCIPLE IN ACCOUNTING The cost and market value principles of
valuation ...