The intellectual development of Yuji Ijiri

Abstract

This study investigates the contextual background and development of Yuji Ijiri’s thought. Ijiri was inducted into the Accounting Hall of Fame in 1989 for his work on the dynamic structure of accounting measurements and retired from Carnegie Mellon University in 2011. He passed away on 18 January 2017. His dynamic structure provides both historical cost information and information relevant to managers, based on areas including cost accounting, matrices, and physics. He was influenced by his elders, and his work emphasized the importance of scientific and systematic calculation and represented a big step forward in accounting research on measurements.