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{{Short description|Japanese economist (1935–2017)}}
{{accounting-stub}}
{{Infobox scientist
{{Infobox scientist
|image =
| name = Yuji Ijiri
| image =
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| image_size = 150px
| name = Yuji Ijiri
| birth_date = {{birth date|1935|2|24}}
| birth_date = {{birth date|1935|2|24}}
| birth_place = Kobe, Japan
| birth_place = [[Kobe]], [[Empire of Japan]]
| death_date = {{death date and age|2017|1|18|1935|2|24}}
| death_date = {{death date and age|2017|1|18|1935|2|24}}
| death_place =
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| nationality =
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| alma_mater =
| field = Accounting
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| known_for =
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| doctoral_advisor =
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| footnotes = |
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| doctoral_students =
| field = [[Accounting]], [[Economics]]
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'''Yuji Ijiri''' ({{lang-ja|井尻 雄士 ''Ijiri Yūji''}}) (24 February 1935&ndash;18 January 2017) was an accounting researcher and educator. He was the Robert M. Trueblood University Professor of Accounting and Economics at [[Carnegie Mellon University]]<ref name=profile>[http://public.tepper.cmu.edu/facultydirectory/FacultyDirectoryProfile.aspx?id=73]</ref> until his retirement on June 30, 2011.
'''Yuji Ijiri''' ({{langx|ja|井尻 雄士|translit=Ijiri Yūji}}) (24 February 1935 &ndash; 18 January 2017) was a [[Japanese people|Japanese]] [[economist]], accounting researcher and educator. He was the Robert M. Trueblood University Professor of Accounting and Economics at [[Carnegie Mellon University]]<ref name=profile>{{cite web |url=http://public.tepper.cmu.edu/facultydirectory/FacultyDirectoryProfile.aspx?id=73 |title=Faculty Information |website=public.tepper.cmu.edu |url-status=dead |archive-url=https://web.archive.org/web/20071012203121/http://public.tepper.cmu.edu/facultydirectory/FacultyDirectoryProfile.aspx?id=73 |archive-date=2007-10-12}} </ref> until his retirement on June 30, 2011. He is noted in [[economics]] and [[finance]] for his contributions to research on firm growth and the general field of [[mathematical economics]], and in particular [[power laws]] in economics.<ref>[https://www.annualreviews.org/doi/10.1146/annurev.economics.050708.142940#:~:text=INTRODUCTION-,A%20power%20law%20(PL)%20is%20the%20form%20taken%20by%20a,is%20typically%20an%20unremarkable%20constant. https://www.annualreviews.org/doi/10.1146/annurev.economics.050708.142940#:~:text=INTRODUCTION-,A%20power%20law%20(PL)%20is%20the%20form%20taken%20by%20a,is%20typically%20an%20unremarkable%20constant. Power Laws in Economics]</ref> In [[accounting]], he is known for his proposal of triple-entry accounting.


He obtained his [[bachelor of law]] degree at [[Ritsumeikan University]] in 1956. That same year, he became a [[Certified Public Accountant]] in Japan at the age of 21, and remains the youngest person to do so.
At the age of 21 he became a [[Certified Public Accountant]] in Japan, and remains the youngest person to do so.


⚫
He died of natural causes on 18 January 2017.<ref>[https://www.wsj.com/articles/ijiri-explored-accountings-foundations-and-charted-new-directions-1485529204 http://www.wsj.com/articles/ijiri-explored-accountings-foundations-and-charted-new-directions-1485529204 Ijiri Explored Accounting’s Foundations and Charted New Directions]</ref>
He obtained his master's degree at the [[University of Minnesota]] in 1960 and his Ph.D. at [[Carnegie Mellon University]] in 1963.

== Education ==
Ijiri attended Nara High School of Commerce, during which he took a test that allowed him to take the CPA exam without a degree. In 1953, he passed the exam while continuing schooling at Doshisha Junior College.<ref name=":0">{{Cite web|url=https://fisher.osu.edu/academic-departments/amis/accounting-hall-fame/membership-hall/yuji-ijiri|title=Yuji Ijiri|website=Fisher College of Business|access-date=2017-10-23}}</ref> He also attained a law degree in 1953 from Ritsumeikan University. Attended graduate school at the University of Minnesota and graduated in 1960.<ref name=":0" /> Received a doctorate in 1963 from Carnegie Mellon University.<ref name=":0" />

== Professional career ==
After completing his law degree, Ijiri worked with a small firm until he left to pursue a master's degree. After 1963, Ijiri went on to work as faculty at Stanford University, 1963–67 and later Carnegie Mellon University.<ref name=":0" />


He was the author of 25 books and more than 200 articles in professional journals and of several monographs including [[Momentum Accounting and Triple-Entry Bookkeeping]].
He was the author of 25 books and more than 200 articles in professional journals and of several monographs including [[Momentum Accounting and Triple-Entry Bookkeeping]].
Line 29: Line 35:
He served as president of the [[American Accounting Association]] in 1982-83.
He served as president of the [[American Accounting Association]] in 1982-83.


He was inducted into the [[Accounting Hall of Fame]] in 1989.[http://fisher.osu.edu/departments/accounting-and-mis/the-accounting-hall-of-fame/membership-in-hall/]
He was inducted into the [[Accounting Hall of Fame]] in 1989.<ref name=profile/>[http://fisher.osu.edu/departments/accounting-and-mis/the-accounting-hall-of-fame/membership-in-hall/]
.<ref name=profile/>


In 2018 the annual "Yuji Ijiri Foundations of Accounting Lecture" was initiated. It rotates among five major accounting associations. <ref>[https://aaahq.org/Ijiri-Lecture Yuji Ijiri Foundations of Accounting Lecture] American Accounting Association.</ref>
⚫
He died on natural causes on 18 January 2017.<ref>[http://www.wsj.com/articles/ijiri-explored-accountings-foundations-and-charted-new-directions-1485529204 http://www.wsj.com/articles/ijiri-explored-accountings-foundations-and-charted-new-directions-1485529204 Ijiri Explored Accounting’s Foundations and Charted New Directions]</ref>
*2018 – Japan Accounting Association, Professor Shizuki Saito (University of Tokyo)
*2019 – American Accounting Association, Professor Sudipta Basu (Temple University)
*2020 – postponed due to COVID-19
*2021 – Canadian Academic Accounting Association, Paul Fischer (University of Pennsylvania)
*2022 – Accounting and Finance Association of Australia and New Zealand, Professor Stephen Penman (Columbia University)


==References==
==References==
Line 38: Line 48:


==Sources==
==Sources==
* Blommaert, A.M.M. (1995). "Additional disclosure triple-entry and momentum accounting." The European Accounting Review, Vol. 4, No. 3, pp.&nbsp;580–581.
* Blommaert, A. M. M. (1995). "Additional disclosure triple-entry and momentum accounting." ''The European Accounting Review'', Vol. 4, No. 3, pp.&nbsp;580–581.
* Blommaert, A.M.M. and Blommaert, J.M.J. (1990), "Drie-dimensionaal boekhouden II: Doeleinden en comptabele implementatie." Maandblad Bedrijfsadministratie en Bedrijfsorganisatie, No. 1116, pp.&nbsp;46–52 (in Dutch).
* Blommaert, A. M. M. and Blommaert, J. M. J. (1990), "Drie-dimensionaal boekhouden II: Doeleinden en comptabele implementatie." ''Maandblad Bedrijfsadministratie en Bedrijfsorganisatie'', No. 1116, pp.&nbsp;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.&nbsp;82–90 (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.&nbsp;82–90 (in Dutch).
* Fraser, I.A.M. (1993), "Triple-entry bookkeeping: a critique." Accounting and Business Research, Vol. 23, No. 90, pp.&nbsp;151–158.
* Fraser, I. A. M. (1993), "Triple-entry bookkeeping: a critique." ''Accounting and Business Research'', Vol. 23, No. 90, pp.&nbsp;151–158.
* Ijiri, Y. (1993), "Variance analysis and triple-entry bookkeeping." In: Yuji Ijiri (ed.), Creative and innovative approaches to the science of management. The IC2 Management and Management Science Series. Quorum Books, Westport, ISBN 0-89930-642-X, pp.&nbsp;3–25.
* Ijiri, Y. (1993), "Variance analysis a'nd triple-entry bookkeeping." In: Yuji Ijiri (ed.), ''Creative and innovative approaches to the science of management''. The IC2 Management and Management Science Series. Quorum Books, Westport, {{ISBN|0-89930-642-X}}, pp.&nbsp;3–25.
* Yuji Ijiri, Momentum accounting and triple-entry bookkeeping: exploring the dynamic structure of accounting measurements, Studies in Accounting Research, Vol. 31., American Accounting Association, Sarasota, 1989.
* Yuji Ijiri, "Momentum accounting and triple-entry bookkeeping: exploring the dynamic structure of accounting measurements", ''Studies in Accounting Research'', Vol. 31, American Accounting Association, Sarasota, 1989.
* Ijiri, Y. (1988), "Momentum accounting and managerial goals on impulses.’ Management Science, Vol. 34, No. 2, pp.&nbsp;160–166.
* Ijiri, Y. (1988), "Momentum accounting and managerial goals on impulses". ''Management Science'', Vol. 34, No. 2, pp.&nbsp;160–166.
* Ijiri, Y. (1987), "Three postulates of momentum accounting.’ Accounting Horizons, Vol. 1, March, pp.&nbsp;25–34.
* Ijiri, Y. (1987), "Three postulates of momentum accounting". ''Accounting Horizons'', Vol. 1, March, pp.&nbsp;25–34.
* Ijiri, Y. (1986), "A framework for triple-entry bookkeeping." The Accounting Review, Vol. 61, No. 4, 1986, pp.&nbsp;745–759.
* Ijiri, Y. (1986), "A framework for triple-entry bookkeeping." ''The Accounting Review'', Vol. 61, No. 4, 1986, pp.&nbsp;745–759.
* Ijiri, Y. (1984), "A reliability comparison of the measurement of wealth, income, and force." The Accounting Review, Vol. 59, No. 1, pp.&nbsp;52–63.
* Ijiri, Y. (1984), "A reliability comparison of the measurement of wealth, income, and force." ''The Accounting Review'', Vol. 59, No. 1, pp.&nbsp;52–63.
* Yuji Ijiri, Triple-entry bookkeeping and income momentum, Studies in Accounting Research, Vol. 18., American Accounting Association, Sarasota, 1982.
* Yuji Ijiri, ''Triple-entry bookkeeping and income momentum, Studies in Accounting Research'', Vol. 18, American Accounting Association, Sarasota, 1982.
* Eric Melse, [http://arno.unimaas.nl/show.cgi?fid=13093 "Accounting for trends. Relevance, explanatory and predictive power of the framework of triple-entry bookkeeping and momentum accounting of Yuji Ijiri."] Dissertation, Maastricht University, 2008, ISBN 978-90-902210-5-2.
* Eric Melse, [http://arno.unimaas.nl/show.cgi?fid=13093 "Accounting for trends. Relevance, explanatory and predictive power of the framework of triple-entry bookkeeping and momentum accounting of Yuji Ijiri"]. Dissertation, Maastricht University, 2008, {{ISBN|978-90-902210-5-2}}.
* Melse, E. (2008), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=1740578 Accounting in three dimensions. A case for momentum revisited.] The Journal of Risk Finance, Vol. 9, No. 4, pp.&nbsp;334–350
* Melse, E. (2008), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=1740578 "Accounting in three dimensions. A case for momentum revisited"], ''The Journal of Risk Finance'', Vol. 9, No. 4, pp.&nbsp;334–350
* Melse, E. (2005), [https://web.archive.org/web/20110823152956/http://www.kwartaalschrifteconomie.be/main.aspx?c=.KWARTAALTIJDSCHRIFT&n=42933 Het verklarend en voorspellend vermogen van Momentum Accounting."] Kwartaalschrift Economie. Tijdschrift voor algemeen- en bedrijfseconomische vraagstukken. Vol. 2, No. 4, 2005, pp.&nbsp;343–371 (in Dutch).
* Melse, E. (2005), [https://web.archive.org/web/20110823152956/http://www.kwartaalschrifteconomie.be/main.aspx?c=.KWARTAALTIJDSCHRIFT&n=42933 Het verklarend en voorspellend vermogen van Momentum Accounting"], ''Kwartaalschrift Economie''. Tijdschrift voor algemeen- en bedrijfseconomische vraagstukken. Vol. 2, No. 4, 2005, pp.&nbsp;343–371 (in Dutch).
* Melse, E. (2004), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=873093 "Accounting in three dimensions. A case for momentum."] Balance Sheet, Vol. 12, No. 1, pp.&nbsp;31–36.
* Melse, E. (2004), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=873093 "Accounting in three dimensions. A case for momentum."] Balance Sheet, Vol. 12, No. 1, pp.&nbsp;31–36.
* Melse, E. (2004), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=873108 "What color is your balance sheet?"] Balance Sheet, Vol. 12, No. 4, 2004, pp.&nbsp;17–32.
* Melse, E. (2004), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=873108 "What color is your balance sheet?"], ''Balance Sheet'', Vol. 12, No. 4, 2004, pp.&nbsp;17–32.
* Wagensveld, J. (1995). The Future of Double-entry: Presented at the Regional Conference of the Northern Accounting Group, British Accounting Association, Newcastle, UK, 13 September 1995. Erasmus Universiteit.
* Wagensveld, J. (1995). "The Future of Double-entry: Presented at the Regional Conference of the Northern Accounting Group", British Accounting Association, Newcastle, UK, 13 September 1995. Erasmus Universiteit.


==Topics==
==Topics==
Line 71: Line 81:
[[Category:University of Minnesota alumni]]
[[Category:University of Minnesota alumni]]
[[Category:Accounting academics]]
[[Category:Accounting academics]]
[[Category:Japanese economists]]
[[Category:Carnegie Mellon University faculty]]
[[Category:Carnegie Mellon University faculty]]
[[Category:People from Kobe]]

Latest revision as of 13:40, 15 October 2024

Yuji Ijiri
Born(1935-02-24)February 24, 1935
Kobe, Empire of Japan
DiedJanuary 18, 2017(2017-01-18) (aged 81)
Scientific career
FieldsAccounting, Economics

Yuji Ijiri (Japanese: 井尻 雄士, romanized: Ijiri Yūji) (24 February 1935 – 18 January 2017) was a Japanese economist, accounting researcher and educator. He was the Robert M. Trueblood University Professor of Accounting and Economics at Carnegie Mellon University[1] until his retirement on June 30, 2011. He is noted in economics and finance for his contributions to research on firm growth and the general field of mathematical economics, and in particular power laws in economics.[2] In accounting, he is known for his proposal of triple-entry accounting.

At the age of 21 he became a Certified Public Accountant in Japan, and remains the youngest person to do so.

He died of natural causes on 18 January 2017.[3]

Education

[edit]

Ijiri attended Nara High School of Commerce, during which he took a test that allowed him to take the CPA exam without a degree. In 1953, he passed the exam while continuing schooling at Doshisha Junior College.[4] He also attained a law degree in 1953 from Ritsumeikan University. Attended graduate school at the University of Minnesota and graduated in 1960.[4] Received a doctorate in 1963 from Carnegie Mellon University.[4]

Professional career

[edit]

After completing his law degree, Ijiri worked with a small firm until he left to pursue a master's degree. After 1963, Ijiri went on to work as faculty at Stanford University, 1963–67 and later Carnegie Mellon University.[4]

He was the author of 25 books and more than 200 articles in professional journals and of several monographs including Momentum Accounting and Triple-Entry Bookkeeping.

He served as president of the American Accounting Association in 1982-83.

He was inducted into the Accounting Hall of Fame in 1989.[1][1]

In 2018 the annual "Yuji Ijiri Foundations of Accounting Lecture" was initiated. It rotates among five major accounting associations. [5]

  • 2018 – Japan Accounting Association, Professor Shizuki Saito (University of Tokyo)
  • 2019 – American Accounting Association, Professor Sudipta Basu (Temple University)
  • 2020 – postponed due to COVID-19
  • 2021 – Canadian Academic Accounting Association, Paul Fischer (University of Pennsylvania)
  • 2022 – Accounting and Finance Association of Australia and New Zealand, Professor Stephen Penman (Columbia University)

References

[edit]
  1. ^ a b "Faculty Information". public.tepper.cmu.edu. Archived from the original on 2007-10-12.
  2. ^ https://www.annualreviews.org/doi/10.1146/annurev.economics.050708.142940#:~:text=INTRODUCTION-,A%20power%20law%20(PL)%20is%20the%20form%20taken%20by%20a,is%20typically%20an%20unremarkable%20constant. Power Laws in Economics
  3. ^ http://www.wsj.com/articles/ijiri-explored-accountings-foundations-and-charted-new-directions-1485529204 Ijiri Explored Accounting’s Foundations and Charted New Directions
  4. ^ a b c d "Yuji Ijiri". Fisher College of Business. Retrieved 2017-10-23.
  5. ^ Yuji Ijiri Foundations of Accounting Lecture American Accounting Association.

Sources

[edit]
  • Blommaert, A. M. M. (1995). "Additional disclosure triple-entry and momentum accounting." The European Accounting Review, Vol. 4, No. 3, pp. 580–581.
  • Blommaert, A. M. M. and Blommaert, J. 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 and 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 the science of management. The IC2 Management and Management Science Series. Quorum Books, Westport, ISBN 0-89930-642-X, pp. 3–25.
  • Yuji Ijiri, "Momentum accounting and triple-entry bookkeeping: exploring the dynamic structure of accounting measurements", Studies in Accounting Research, Vol. 31, American Accounting 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 of momentum accounting". Accounting Horizons, Vol. 1, March, pp. 25–34.
  • Ijiri, Y. (1986), "A framework for triple-entry bookkeeping." The Accounting Review, Vol. 61, No. 4, 1986, pp. 745–759.
  • Ijiri, Y. (1984), "A reliability comparison of the measurement of wealth, income, and force." The Accounting Review, Vol. 59, No. 1, pp. 52–63.
  • Yuji Ijiri, Triple-entry bookkeeping and income momentum, Studies in Accounting Research, Vol. 18, American Accounting Association, Sarasota, 1982.
  • Eric Melse, "Accounting for trends. Relevance, explanatory and predictive power of the framework of triple-entry bookkeeping and momentum accounting of Yuji Ijiri". Dissertation, Maastricht University, 2008, ISBN 978-90-902210-5-2.
  • Melse, E. (2008), "Accounting in three dimensions. A case for momentum revisited", The Journal of Risk Finance, Vol. 9, No. 4, pp. 334–350
  • Melse, E. (2005), Het verklarend en 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 for momentum." Balance Sheet, Vol. 12, No. 1, pp. 31–36.
  • Melse, E. (2004), "What color 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 of the Northern Accounting Group", British Accounting Association, Newcastle, UK, 13 September 1995. Erasmus Universiteit.

Topics

[edit]
[edit]
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