A Theoretical Survey of Critical Accounting Studies in Japan

• Published in: Critical perspectives on accounting 2002-08, Vol.13 (4), p.477-495
• Main Author: Oguri, Takashi
• Format: Article
• Language: English
• Subjects: Accounting; Accounting research; Accounting theory; Capital movements; Economics; Japan; Market economy; Regulation; Social accounting
• ISSN: 1045-2354; 1095-9955
• DOI: 10.1006/cpac.2002.0546

This paper discusses the significance and problems of critical studies of accounting in Japan. The main purpose of this paper is not only to survey critical accounting studies in Japan hitherto unknown elsewhere but to examine some theoretical problems which may be of international relevance. The critical school of accounting in Japan offers alternative perspectives to mainstream accounting. Although there are several tendencies that have historically offered differing theses on accounting as a system of calculation and as an institution, two main schools stand out: the “individual capital movement" approach and the “socio-political superstructure" approach. Their differences stem from their respective views of accounting, but they share common characteristics in that they view accounting in the social and historical contexts. The aims of this paper are as follows: first, to acquaint the non-Japanese reader with the critical studies of accounting in Japan that comprise several schools and controversy among them, and to analyze the significance and problems of these schools; second, to explore a theoretical path to resolve the problems and integrate the different methodological tendencies; and finally, to conduct a comparative analysis of critical researches of accounting in Japan and the West, and to open the way for promoting an international exchange of ideas.