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dade, nomeadamente “the accountor”, “the accountee” e “the accountant”, Aggregation Theory Perspective” International Journal of Ac-
para além do significado da “record-keeping function” subjacente aos de- counting, 1995.
monstrativos financeiros. A abordagem da “accountability” firmou raízes no • “The Beauty of Double-Entry Bookkeeping and Its Impact on
domínio académico no Japão. A investigação neste país relativamente à the Nature of Accounting Information”, Economic Notes, 1993.
Moderna Teoria da Mensuração (“Modern Measurement Theory”) em Con- • “Simple Models of Operation and Investment Moral Hazard
tabilidade floresceu nos anos 70 do Século XX. Tal deveu-se principalmen- with a Brief Examination of Acquisition Moral Hazard”, August,
te à obra de Ijiri . Com efeito, Jaedicke e outros (1966/74/76), ou seja, os 2006.(with: Lin Nan)
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“AAA’s collected papers on accounting measurement”, foram traduzidos • “Usefulness Lost: Aggregating Information with Differing Le-
para japonês em dois volumes em 1974 e em 1976, respectivamente. vels of Verifiability” February, 2005. (with: Jonathan Glover, Ca-
Acresce que Ijiri (1981) apresentou sob a forma de diálogo, os seus pontos rolyn Levine, Pierre Liang)
de vista sobre a relação entre a ‘partida dobrada’ e o princípio do custo • “Symmetric Accounting for "Goods" and "Bads" in a Double-
histórico (“between double-entry and the historical cost principle”). Subse- Entry Framework: Integrationg Conventional and Environmen-
quentemente, Ijiri (1982/84), questionou e mesmo desafiou a hipótese da tal Accounting”, March, 2004. (with: Haijin Lin)
‘partida dobrada’ (“hypothesis of double-entry”) ampliando-a, ou mesmo • “The Duality of Input-Output Analysis for Cost and Revenue
substituindo-a, pela “multi-entry” e, particularmente, pela “triple-entry appro- Allocations”,March, 2002. (with: Naoyuki Kaneda)
ach”. Na página 30 da edição original em inglês Ijiri escreveu: • "Variance analysis and triple-entry bookkeeping",1993, In: Yuji
Ijiri (ed.), “Creative and innovative approaches to the science of
“there is another important approach to accounting which may be called management”, The IC2 Management and Management Science
the ‘accountability’ approach. The pros and cons of implementing a triple- Series. Quorum Books, Westport, pp. 3–25.
entry system must therefore be considered from this standpoint, too”. • “Momentum accounting and triple-entry bookkeeping: explo-
ring the dynamic structure of accounting measurements”,
No seu famoso livro “Triple-Entry Bookkeeping and Income Momen- Studies in Accounting Research, Vol. 31, American Accounting
tum” (1982/84), Ijiri inseriu um Anexo que foi a sua ‘Lição/Aula Japonesa’ Association, Sarasota, 1989.
sobre as ‘Práticas Contabilísticas’ nos EUA nos anos 70 do século XX . • "Momentum accounting and managerial goals on impulses”,
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Ijiri em 1989/90 estendeu a sua “accountability approach” e a sua 1988, Management Science, Vol. 34, No. 2, pp. 160–166.
“Triple-Entry Bookkeeping” ao que se pode designar por “momentum ac- • "Three postulates of momentum accounting”, 1987, Accounting
counting”. Esta extensão foi baseada num paralelismo entre a Física e a Horizons, Vol. 1, March, pp. 25–34.
Contabilidade. No entender de Mattessich23 foi talvez a mais original contri- • "A framework for triple-entry bookkeeping", 1986, The Accoun-
buição de Ijiri para a Teoria da Contabilidade e para a Investigação em ting Review, Vol. 61, No. 4, 1986, pp. 745–759.
Contabilidade. • "A reliability comparison of the measurement of wealth, inco-
Publicou ainda outros textos, mas que não são propriamente de me, and force", 1984, The Accounting Review, Vol. 59, No. 1,
Contabilidade. pp. 52–63.
Artigos publicados e “WorkingPapers” • “Quantum information and accounting information: their sali-
Ijiri escreveu mais de cem artigos e “working papers”. Não é possí- ent features and applications” with Joel S. Demski, Stephen A.
vel aqui, por falta de espaço e de propósito, referi-los na sua totalidade. FitzGerald, Yuji Ijiri and YumiIjiri, Journal of Accounting and Public
Todavia, assinala-se alguns dos seus principais artigos e “working papers” Policy, 25 (2006): 435-64.
sobre Contabilidade, os quais evidenciam o carácter interdisciplinar e fun- • “Moral Hazard Depicted in Markov Processes with Strategy
dacional da sua investigação e, ainda, a sua contribuição para a Teoria da Options”, with Yuji Ijiri, Journal of Engineer and Technology Mana-
Contabilidade. De entre os mais importantes são de assinalar: gement, 23 (2006): 79-99.
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• “Symmetric Accounting to Integrate ‘Goods’ and ‘Bads’ in the
• “Quantum Information and Accounting Information: Exploring Double-Entry Framework: Logically Stretching the Domain of
Conceptual Applications of Topology”, Journal of Accounting Conventional Accounting to the Other Half Space” with Yuji Ijiri,
and Public Policy 28(3), March-April 2009; 133-147. Journal of Engineer and Technology Management, 23 (2006): 64-
(with: Joel Demski, al et) 78.
• “Quantum Information and Accounting Information: Their Sali- • “Axioms and Structures of Conventional Accounting Measure-
ent Features and Conceptual Applications”, Journal of Accoun- ment”, The Accounting Review, Vol. 41, Nº 1, 1965, pp. 36-53.
ting and Public Policy 25(4), July-Aug. 2006; 435-464. • “Reliability and Objectivity of Accounting Measurements”, The
(with: Joel Demski, Stephen A. FitzGerald, Haijin Lin) Accounting Review, Vol. 41, Nº 3, 1966, pp. 474-483.
• “Separating Facts from Forecasts in Financial Statements”, • “Creativity and Accountability in Management”, 1988, in Yuji Ijiri
Accounting Horizons, December 2005; 267-282.(with: Jonathan and Robert Lawrence Kuhn (eds) “New Directions in Creative
Glover, Carolyn Levine, Pierre Liang) and Innovative Management. Bridging Theory and Practice”.
• “U.S. Accounting Standards and Their Environment: A Dualis- Vol. 7 of the Series on Econometrics and Management Sciences,
tic Study of Their 75-Years of Transition”, Journal of Accounting Ballinger Publishing Company, Cambridge MA.
and Public Policy 24(2), January-February 2005; 255-279. • “Accounting Matrices and Three-Dimensional Arrays”, 1988,
• “Revenue Accounting' in the Age of E-Commerce: Exploring Its Issues in Accounting Education, Vol. 3, Nº 2, pp. 270-285.
Conceptual and Analytical Frameworks”, Journal of International • “Segment Statements and Informativeness Measures: Mana-
Financial Management and Accounting 13, 2002; 32-72. ging Capital versus Managing Resources”, 1995, Accounting
(with: Jonathan Glover) Horizons, Vol. 9, Nº 3, pp. 55-67.
• “Global Financial Reporting Using a Composite Currency: An • “Multidimensional Accounting and Distributed Data-Bases:
Their Implications for Organizations and Society”, 1980, Yuji Ijiri
_____________________________________ and E. Kelly, Accounting, Organizations and Society, Vol. 5, Nº 1,
21 Mas também aos trabalhos prévios de Richard Mattessich sobre este tema que foram divulga- pp. 115-123.
dos e estudados no Japão. • “Symmetric Accounting to Integrate the ‘Goods’ and ‘Bads’ in
22 A Lição/Aula foi ministrada na “Japan Accounting Association” em 1983.
23 Ver na RCF Nº 114 o nosso artigo sobre Richard Mattessich. the Double-Entry Framework”, 2006, Yuji Ijiri and Haijin Lin, Jour-
24 Selecção nossa. Muitos outros artigos e “working papers”, também importantes, não se encon- nal of Engineering and Technology Management, Vol. 23, Nº 1-2,
tram incluídos na lista resumida assinalada acima. pp. 64-78.