Yuji Ijiri

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Yuji Ijiri
Born(1935-02-24)February 24, 1935
DiedJanuary 18, 2017(2017-01-18) (aged 81)
Scientific career
FieldsAccounting, Economics

Yuji Ijiri (Japanese: 井尻 雄士, romanizedIjiri Yūji) (24 February 1935 – 18 January 2017) was a Japanese economist, 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.

At the age of 21 he became a Certified Public Accountant in Japan, and remains the youngest person to do so.

He died of natural causes on 18 January 2017.[2]


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.[3] He also attained a law degree in 1953 from Ritsumeikan University. Attended graduate school at the University of Minnesota and graduated in 1960.[3] Received a doctorate in 1963 from Carnegie Mellon University.[3]

Professional career[edit]

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.[3]

He was 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.[1][1]


  1. ^ a b "Faculty Information". public.tepper.cmu.edu. Archived from the original on 2007-10-12.
  2. ^ http://www.wsj.com/articles/ijiri-explored-accountings-foundations-and-charted-new-directions-1485529204 Ijiri Explored Accounting’s Foundations and Charted New Directions
  3. ^ a b c d "Yuji Ijiri". Fisher College of Business. Retrieved 2017-10-23.


  • 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, 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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