Yuji Ijiri: Accounting for a Better Society
7 Pages Posted: 15 Sep 2017
Date Written: May 13, 2017
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: Suggested Citation