The accounting tradition in Japan gives preference to the information
provided to the public and the amendments mandated by tax authorities.
Little research has been conducted by accounting researchers on Edo’s
work from 1603 to 1867 and Meiji’s work from 1868 to 1912, important
accounting eras where the world wars were given great importance. In
1990, Kurosawa brought a new aspect to the accounting profession in
Japan. In 1934, the first guidelines for accounting were presented in the
Japanese market (Noguchi & Boyns, 2012).