Japanese accounting profession in transition

Article Abstract:

There are a number of ways in which the Japanese accounting system differs from its Anglo-American counterpart. The development of the accounting profession in Japan is still considerably behind that of the profession in the West. Indeed, only two large groupings of professional accountants - certified public tax accountants and certified public accountants - are widely recognized in Japanese society. There are also some problems with accountants being independent of client companies.

Japan

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Studies of accounting and commerce in Chaucer's Shipman's Tale

Article Abstract:

Geoffrey Chaucer's Shipman's Tale has received renewed interest and attention with regard to the language of commerce and accounting used throughout the tale. Literary critics have considered certain relevant commercial elements such as double entry bookkeeping and late medieval foreign exchange markets. However critics may have misread the tale due to inadequate understanding of accounting and accounting history, and would benefit from collaborations with accounting historians.

Portrayals, Observations, Literary research

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Professional accounting environment in Brunei Darussalam

Article Abstract:

There is almost no organized accounting profession in Brunei Darussalam, a Malay Muslim Sultanate located on the northwest coast of the island of Borneo. There are no local accounting standards, and practicing accountants are not required by law to belong to the Brunei Institute of Certified Public Accountants (BICPA). It appears that the lack of control and independence of the BICPA is connected with some quite unique features of the political economy of Brunei Darussalam.

Laws, regulations and rules, Accountants, Brunei

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