Yuji Ijiri

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Yuji Ijiri
Born (1935-02-24) February 24, 1935 (age 80)
Kobe, Japan
Fields Accounting

Yuji Ijiri (Japanese: 井尻 雄士 Ijiri Yūji) is a retired 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.

He obtained his bachelor of law degree at Ritsumeikan University in 1956. That same year, he became a Certified Public Accountant in Japan at the age of 21, and remains the youngest person to do so.

He obtained his master's degree at the University of Minnesota in 1960 and his Ph.D. at Carnegie Mellon University in 1963.

He is 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.[2] .[1]


  1. ^ a b [1]


  • 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.


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