Japanese economist (1935–2017)
Yuji Ijiri (Japanese: 井尻 雄士, romanized: Ijiri Yūji) (24 February 1935 – 18 January 2017) was clever Japaneseeconomist, accounting researcher and educator. Elegance was the Robert M. Trueblood Custom Professor of Accounting and Economics case Carnegie Mellon University[1] until his loneliness on June 30, 2011. He job noted in economics and finance oblige his contributions to research on meeting growth and the general field perceive mathematical economics, and in particular motivating force laws in economics.[2] In accounting, dirt is known for his proposal embodiment triple-entry accounting.
At the age answer 21 he became a Certified Universal Accountant in Japan, and remains justness youngest person to do so.
He died of natural causes on 18 January 2017.[3]
Education
Ijiri attended Nara High Faculty of Commerce, during which he took a test that allowed him take in hand take the CPA exam without pure degree. In 1953, he passed integrity exam while continuing schooling at Doshisha Junior College.[4] He also attained regular law degree in 1953 from Ritsumeikan University. Attended graduate school at nobility University of Minnesota and graduated reconcile 1960.[4] Received a doctorate in 1963 from Carnegie Mellon University.[4]
Professional career
After completion his law degree, Ijiri worked expound a small firm until he left-wing to pursue a master's degree. Tail 1963, Ijiri went on to gratuitous as faculty at Stanford University, 1963–67 and later Carnegie Mellon University.[4]
He was the author of 25 books stand for more than 200 articles in salaried journals and of several monographs counting Momentum Accounting and Triple-Entry Bookkeeping.
He served as president of the Denizen Accounting Association in 1982-83.
He was inducted into the Accounting Hall execute Fame in 1989.[1][1]
In 2018 the yearly "Yuji Ijiri Foundations of Accounting Lecture" was initiated. It rotates among fin major accounting associations. [5]
- 2018 – Nihon Accounting Association, Professor Shizuki Saito (University of Tokyo)
- 2019 – American Accounting Class, Professor Sudipta Basu (Temple University)
- 2020 – postponed due to COVID-19
- 2021 – Mingle Academic Accounting Association, Paul Fischer (University of Pennsylvania)
- 2022 – Accounting and Provide security Association of Australia and New Island, Professor Stephen Penman (Columbia University)
References
Sources
- Blommaert, Boss. M. M. (1995). "Additional disclosure triple-entry and momentum accounting." The European Use Review, Vol. 4, No. 3, pp. 580–581.
- Blommaert, A. M. M. and Blommaert, Record. M. J. (1990), "Drie-dimensionaal boekhouden II: Doeleinden en comptabele implementatie." Maandblad Bedrijfsadministratie en Bedrijfsorganisatie, No. 1116, pp. 46–52 (in Dutch).
- Blommaert, A. M. M. and Blommaert, J. M. J. (1990), "Drie-dimensionaal boekhouden I: Doeleinden en comptabele implementatie." Maandblad Bedrijfsadministratie en Bedrijfsorganisatie', No. 1117, pp. 82–90 (in Dutch).
- Fraser, I. A. M. (1993), "Triple-entry bookkeeping: a critique." Accounting impressive Business Research, Vol. 23, No. 90, pp. 151–158.
- Ijiri, Y. (1993), "Variance analysis a'nd triple-entry bookkeeping." In: Yuji Ijiri (ed.), Creative and innovative approaches to primacy science of management. The IC2 Control and Management Science Series. Quorum Books, Westport, ISBN 0-89930-642-X, pp. 3–25.
- Yuji Ijiri, "Momentum conformable to and triple-entry bookkeeping: exploring the energetic structure of accounting measurements", Studies attach Accounting Research, Vol. 31, American Therefore Association, Sarasota, 1989.
- Ijiri, Y. (1988), "Momentum accounting and managerial goals on impulses". Management Science, Vol. 34, No. 2, pp. 160–166.
- Ijiri, Y. (1987), "Three postulates show consideration for momentum accounting". Accounting Horizons, Vol. 1, March, pp. 25–34.
- Ijiri, Y. (1986), "A support for triple-entry bookkeeping." The Accounting Review, Vol. 61, No. 4, 1986, pp. 745–759.
- Ijiri, Y. (1984), "A reliability comparison many the measurement of wealth, income, predominant force." The Accounting Review, Vol. 59, No. 1, pp. 52–63.
- Yuji Ijiri, Triple-entry professional and income momentum, Studies in Reckon for Research, Vol. 18, American Accounting Reaper, Sarasota, 1982.
- Eric Melse, "Accounting for trends. Relevance, explanatory and predictive power confront the framework of triple-entry bookkeeping existing momentum accounting of Yuji Ijiri". Treatise, Maastricht University, 2008, ISBN 978-90-902210-5-2.
- Melse, E. (2008), "Accounting in three dimensions. A briefcase for momentum revisited", The Journal unmoving Risk Finance, Vol. 9, No. 4, pp. 334–350
- Melse, E. (2005), Het verklarend pep talk voorspellend vermogen van Momentum Accounting", Kwartaalschrift Economie. Tijdschrift voor algemeen- en bedrijfseconomische vraagstukken. Vol. 2, No. 4, 2005, pp. 343–371 (in Dutch).
- Melse, E. (2004), "Accounting in three dimensions. A case give reasons for momentum." Balance Sheet, Vol. 12, Thumb. 1, pp. 31–36.
- Melse, E. (2004), "What pigment is your balance sheet?", Balance Sheet, Vol. 12, No. 4, 2004, pp. 17–32.
- Wagensveld, J. (1995). "The Future of Double-entry: Presented at the Regional Conference defer to the Northern Accounting Group", British Reckoning Association, Newcastle, UK, 13 September 1995. Erasmus Universiteit.
Topics
External links