Yuji Ijiri: Accounting for a Better Society

7 Pages Posted: 15 Sep 2017

See all articles by Shyam Sunder

Shyam Sunder

Yale University - School of Management; Yale University - Cowles Foundation

Date Written: May 13, 2017

Abstract

Yuji Ijiri was a polymath and pioneer who gave us 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.

Keywords: Yuji Ijiri, accounting, aggregation, historical cost, double-entry, triple-entry bookkeeping, Carnegie Mellon University

JEL Classification: M40

Suggested Citation

Sunder, Shyam, Yuji Ijiri: Accounting for a Better Society (May 13, 2017). Available at SSRN: https://ssrn.com/abstract=3033979 or http://dx.doi.org/10.2139/ssrn.3033979

Shyam Sunder (Contact Author)

Yale University - School of Management ( email )

165 Whitney Avenue
P.O. Box 208200
New Haven, CT 06520-8200
United States
203-432-6160 (Phone)

HOME PAGE: http://www.som.yale.edu/faculty/sunder/

Yale University - Cowles Foundation

Box 208281
New Haven, CT 06520-8281
United States

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