Transforming Government Accounting in Japan: Revolution or Fashion?

  • Kiyoshi Yamamoto


For many years, accounting generally received little attention in Japanese public sector reforms. While budgeting has been the center of public fmance, attention was rarely focused upon accounting. However, in recent public sector reforms accounting has become recognized as an effective tool. Transforming from cash accounting to accrual or corporate accounting is expected to improve the economy, efficiency and effectiveness of performance.


Local Government Central Government Balance Sheet Financial Management Public Employee 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.


  1. Aoki, M. (1990) Towards an Economic Model of the Japanese Firm, Journal of Economic Literature, Vol. 28, 1–27.Google Scholar
  2. Aoki, M. and Dore, R. (1994) The Japanese Firm, Oxford University Press, New York.CrossRefGoogle Scholar
  3. Hood, C. (1991) A Public Management for All Seasons?, Public Administration, Vol. 69, No. 1, 3–19.Google Scholar
  4. Drucker, P. F. (1998) In Defense of Japanese Bureaucracy, Foreign Affairs, September/October, 68–80.Google Scholar
  5. IFAC (1998) Guideline for Government Financial Reporting-Exposure Draft.Google Scholar
  6. Jessop, B. (1993) Towards a Shumpeterian Workfare State? Preliminary Remarks on Post-Fordist Political Economy, Studies in Political Economy, Vol. 40, 7–39.Google Scholar
  7. Koike, K. (1988) Understanding Industrial Relations in Modern Japan, Macmillan, London.Google Scholar
  8. Olson, O., Guthrie, J. and Humphrey, C. (1998) Global Warning Debating International Developments in New Public Financial Management, Cappelen Akademisk Forlask, Oslo.Google Scholar
  9. Rothacher, A. (1993) The Japanese Power Elite, St. Martin’s Press, New York.Google Scholar
  10. Yamamoto, K. (1997) Accounting System Reform and Public Management in Local Government,paper prepared for the 6`h CIGAR at Bocconi University.Google Scholar
  11. Yamamoto, K. (1999a) Accounting System Reform and Management in the Japanese Local Government, in Caperchoine, E. and Mussari, R. (eds.), Comparative Issues in Local Government Accounting, Kluwer Academic Publishers (forthcoming).Google Scholar
  12. Yamamoto, K. (1999b) Accounting System Reform in apanese Local Governments,Working Paper.Google Scholar
  13. Yoshimi, H. (1998) No Value for Money: Audit against the Fraud Cases in Japanese Local Governments,paper prepared for the 2“d Asian Pacific Interdisciplinary Research in Accounting Conference at Osaka.Google Scholar
  14. Williamson, O. (1985) The Economic Institutions of Capitalism, Free Press, New York.Google Scholar

Copyright information

© Springer Science+Business Media Dordrecht 2001

Authors and Affiliations

  • Kiyoshi Yamamoto

There are no affiliations available

Personalised recommendations