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| Tekijä: | Chiba, J. |
| Otsikko: | Japanese experience of corporate accounting control c.1939-c.1945 |
| Lehti: | Accounting, Business and Financial History
1996 : SEP, VOL. 6:2, p. 163-182 |
| Asiasana: | ACCOUNTING JAPAN COMPANY CONTROL |
| Kieli: | eng |
| Tiivistelmä: | After 1937 the Japanese government shifted its policy from economic rationalization to economic control in preparation for a full-scale war. The enlightened age of the Working Rules of 1934, the first accounting principles in Japan, was quite short, and from 1940 to 1945 Japan experienced an age of accounting control. The economic control of this period, however, did not completely restrict the profit-making ability of Japanese companies or negate the free-market principles upon which the Japanese economy was based. |
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