Yuji Ijiri ( ja, 井尻 雄士, translit=Ijiri Yūji) (24 February 1935 – 18 January 2017) was a
Japanese
Japanese may refer to:
* Something from or related to Japan, an island country in East Asia
* Japanese language, spoken mainly in Japan
* Japanese people, the ethnic group that identifies with Japan through ancestry or culture
** Japanese diaspor ...
economist
An economist is a professional and practitioner in the social sciences, social science discipline of economics.
The individual may also study, develop, and apply theories and concepts from economics and write about economic policy. Within this ...
, accounting researcher and educator. He was the Robert M. Trueblood University Professor of Accounting and Economics at
Carnegie Mellon University
Carnegie Mellon University (CMU) is a private research university in Pittsburgh, Pennsylvania. One of its predecessors was established in 1900 by Andrew Carnegie as the Carnegie Technical Schools; it became the Carnegie Institute of Technology ...
[ ] until his retirement on June 30, 2011.
At the age of 21 he became a
Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United Sta ...
in Japan, and remains the youngest person to do so.
He died of natural causes on 18 January 2017.
http://www.wsj.com/articles/ijiri-explored-accountings-foundations-and-charted-new-directions-1485529204 Ijiri Explored Accounting’s Foundations and Charted New Directions
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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.
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.American Accounting Association
The American Accounting Association (AAA) promotes accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a volunt ...
in 1982-83.
He was inducted into the Accounting Hall of Fame
The Accounting Hall of Fame is an award "recognizing accountants who are making or have made a significant contribution to the advancement of accounting" since the beginning of the 20th century. Inductees are from both accounting academia and pract ...
in 1989.
References
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 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, , 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, .
* 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
Profile at Carnegie Mellon UniversityBiography at OSU's Accounting Hall of Fame
{{DEFAULTSORT:Ijiri, Yuji
1935 births
2017 deaths
University of Minnesota alumni
Accounting academics
Japanese economists
Carnegie Mellon University faculty