Yuji Ijiri: Difference between revisions
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== Education == |
== Education == |
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Ijiri attended Nara High School of Commerce, |
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 doctor's degree in 1963 from Carnegie Mellon University.<ref name=":0" /> |
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== Professional Career == |
== Professional Career == |
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Revision as of 07:21, 12 November 2017
Yuji Ijiri | |
|---|---|
| Born | February 24, 1935 Kobe, Japan |
| Died | January 18, 2017 (aged 81) |
| Scientific career | |
| Fields | Accounting |
Yuji Ijiri (Template:Lang-ja) (24 February 1935 – 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[1] until his retirement on June 30, 2011.
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.[2]
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[3]. He also attained a law degree in 1953 from Ritsumeikan University. Attended graduate school at the University of Minnesota and graduated in 1960[3]. Received a doctor's degree in 1963 from Carnegie Mellon University.[3]
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, 1963-1967 and later Carnegie Mellon University. [3]
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][2]
References
- ^ a b [1]
- ^ http://www.wsj.com/articles/ijiri-explored-accountings-foundations-and-charted-new-directions-1485529204 Ijiri Explored Accounting’s Foundations and Charted New Directions
- ^ a b c d "Yuji Ijiri". Fisher College of Business. Retrieved 2017-10-23.
Sources
- 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 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. 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
- Melse, E. (2009), Lehmann Brothers: a Momentum Accounting example. Nyenrode Business Universiteit, Case Study.
- Melse, E. (2009), Exxon Mobil as Dow Jones Predictor Nyenrode Business Universiteit, Case Study.
External links
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